1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3.Reduction of claims by this Court.

1. Basic facts

A. The Plaintiff is a corporation established under the Credit Guarantee Fund Act for the purpose of facilitating corporate financing by guaranteeing the debt of an enterprise which lacks security capability.

(2) The co-defendant A of the first instance trial (hereinafter “A”) operated the “C Hospital,” and the Defendant completed business registration on January 8, 2008 with the trade name “D cafeteria,” but did not actually operate the “D cafeteria.”

(b)the transaction structure of the corporate purchase financing loan (1) is a loan that provides that a financial institution lends funds to a purchasing enterprise if the purchasing enterprise purchases the goods and services of another enterprise due to ordinary business activities consistent with its business objectives;

If a purchasing company submits a tax invoice, etc. to prove the conclusion of a sales contract with a financial institution, the financial institution shall directly pay the amount equivalent to the purchase price to the selling company as a loan to the purchasing company.

(2) Of a corporate purchase financing loan, the so-called “B2B” method takes place when a seller enters into an electronic commerce contract with a purchaser under the brokerage of a MPet business, and when a seller transmits a written request for collection of sales proceeds to a financial institution through a MP company in electronic form, the financial institution pays loans to a seller.

C. On September 14, 2007, the Plaintiff entered into a credit guarantee agreement between the Plaintiff and A with respect to the principal obligation owed by the new bank A (hereinafter “new bank”) under the joint and several guarantee guarantee agreement between E and A, with respect to the principal obligation owed by the new bank A (hereinafter “new bank”), the guarantee principal amount of KRW 297,50,000, and the guarantee period from September 14, 2007 to September 12, 2008, and the Plaintiff’s credit guarantee agreement between the creditor and the new bank (hereinafter “the credit guarantee agreement in this case”). On the same day, the new bank issued the credit guarantee agreement with the above contents.

The loan of corporate purchase fund between the new bank and A.