1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

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

(2) On August 25, 2003, the Plaintiff entered into a credit guarantee agreement with D, which provides a credit guarantee service (hereinafter “the instant credit guarantee agreement”) with respect to the obligation to repay KRW 100,000,000,000 for corporate purchase funds to be loaned from the Industrial Bank of Korea with the name of C, and issued a credit guarantee agreement (E) with the content that the Plaintiff provides credit guarantee service by determining the principal guaranteed (85,00,000,000) until August 24, 2004 with the term of guarantee (hereinafter “the instant credit guarantee agreement”); the end amount was changed to KRW 72,250,000 for the guaranteed amount and the guarantee period was changed to August 24, 2006; and then, the Industrial Bank of Korea, which is the guarantee creditor, issued the credit guarantee statement (E) with the above content as above.

(3) D submitted the said credit guarantee statement as security and entered into an agreement with the Industrial Bank of Korea for financing for corporate purchase.

B. The transaction structure of a corporate purchase financing loan (1) is a loan that a financial institution handles goods and services to a business entity that purchases goods and services due to its ordinary business activities consistent with its business objectives in connection with a transaction between the business entity that received a business registration certificate, and the form in which a financial institution and the purchasing business entity receives an amount equivalent to the transaction amount as a loan to the purchasing business entity if the purchasing business entity submits a tax invoice, etc. that can prove the transaction with the selling entity within the agreed limit.

(2) In the financing transaction of corporate purchase loan, the financial institution loans funds to the purchasing company that is the debtor. ① The debtor is issued a tax invoice from the selling company that is the customer and the amount equivalent to the amount of the goods is paid by the selling company.