1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

1. Facts of recognition;

A. On March 25, 2010, the Plaintiff entered into a credit guarantee agreement with the non-party company and guaranteed the obligation of the loan when C (hereinafter “non-party company”) borrowed KRW 240,000,000 from D Bank, and KRW 300,000,000 on October 14, 2010.

B as the representative director of the non-party company, jointly and severally guaranteed the non-party company's indemnity liability based on the above credit guarantee agreement.

B. On December 18, 2017, B completed the registration of ownership transfer for each of the real estate listed in the separate sheet (hereinafter “instant real estate”) as its sole property on December 18, 2017, based on the gift made on December 18, 2017, in the future of the Defendant, the wife.

C. On January 18, 2018, the head of the Busan District Tax Office conducted a tax investigation on a non-party company and confirmed the underreporting of the revenue amount of the non-party company. On March 28, 2018, the head of the Busan District Tax Office notified the non-party company of the additional collection of KRW 873,451,986, including corporate tax belonging to the year 2012-2016, and KRW 201,57,323, including the representative director belonging to the year 2013-2016, and KRW 75,697,467, value-added tax belonging to the year 1, 2017.

In the event that the repayment of the obligation of the loan becomes uncertain due to the financial shortage caused by the above tax investigation conducted by the director of the Busan District Tax Office, etc., the non-party company sold the non-party company's 2,450,000 square meters of the company's G factory site and its ground building and its accessory machinery and equipment in total to the non-party company's 2,450,000,000, in consultation with D Bank on April 18, 2018.

The loan obligations of all banks, excluding the loan obligations described in the subsection, have been repaid.

E. On May 9, 2018, D Bank notified the Plaintiff of the occurrence of a credit guarantee accident on the ground of the de facto closure of the non-party company’s business (collective sale at a workplace). On June 28, 2018, the Plaintiff subrogated to D Bank for the principal amounting to KRW 351,485,581 (= Principal amounting to KRW 348,495,544).

【Ground of recognition】 Each entry of evidence Nos. 1 through 10, 14, 15, 3 through 5 (including paper numbers), and the purport of the whole pleadings

2. The plaintiff's assertion.