John Paulson (A native of Queens, born in 1955), a Jewish-American Harvard MBA, is an American businessman and fund operator. He is the founder and president of Paulson & Co. Forbes magazine estimated his personal wealth at $12 billion.
At the center of the transactions described in the government's fraud case against Goldman, Sachs & Co. is New York hedge fund operator John Paulson, whose firm made $15 billion in 2007 by betting that Americans would default on their home loans in droves... Ultimately, though, the biggest beneficiary of the transactions was Paulson & Co. 
Goldman "knew of Paulson's involvement in the selection" of securities, Levin told reporters. "They knew Paulson was going short." 
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