案情回放:银行为无真实交易关系的商业汇票承兑酿纠纷银行和公司甲签订《最高额抵押合同》,约定:公司甲以其房地产为公司乙与银行办理商业汇票承兑形成的主债权提供最高额抵押担保。银行和公司乙签订《商业汇票银行承兑合同》,约定:银行对公司乙签发的承兑汇票进行承兑,票据收款人为公司丙,公司乙向银行缴纳700万元承兑保证金作为质押担保。其后,在未审查公司乙与公司丙有无真实交易关系的情形下,银行按约定对公司乙的汇票 Case review: the bank has no real transaction relationship commercial bill acceptance brewing dispute bank and Company A signed the “maximum mortgage contract”, agreed: Company A for its real estate company B and bank for commercial bills accepted the acceptance of the formation of the main claims provide the maximum amount Mortgage guarantee. Bank and Company B signed a “Commercial Draft Bank Acceptance Contract,” agreed that: the bank acceptance of bills issued by company B acceptance, the notes for the company C, company B to the bank to pay 7 million yuan acceptance deposit as a pledge guarantee. Subsequently, in the case of unaudited company B and company C have no real transaction, the bank agreed to the company B’s draft