A. On February 4, 2013, upon receiving a request from C, the de facto representative of D Co., Ltd. (hereinafter “Nonindicted Company”) engaging in the business of manufacturing and selling chemical products, the Plaintiff entered into a sales contract under which the Plaintiff supplies the number of vehicle elements to the Nonparty Company from February 1, 2013 to January 30, 2014 (hereinafter “instant sales contract”), and supplied the number of vehicle elements to the Nonparty Company by forming the distribution and sales network and selling the said number of vehicle elements and to pay the price for the goods to the Plaintiff. On March 11, 2014, the said contract period was renewed from March 1, 2014 to February 28, 2017.

B. The non-party company delayed the payment to the Plaintiff of the purchase price of goods in the number of elements stipulated in the instant sales agreement, and did not pay the purchase price of KRW 73,506,724 around December 2014.

C. On January 28, 2014, the non-party company was actually closed, and on January 28, 2014, the non-party company held 100% of the shares of the non-party company as its representative director, and C as its inside director.

On the other hand, on May 28, 2014, Defendant Company established a chemical product manufacturing and sales business as well as Nonparty Company for its business purpose. E, which owns an amount equivalent to 70% of Defendant Company’s shares, is the representative director, and F, which owns 30% of Defendant Company’s shares, is the internal director.

E. The defendant and the non-party company are the same business partner among the sales offices.

【Unfounded contentious facts】In the absence of dispute, Gap 1 through 4, Eul 1 (including above numbers), the Ulsan Tax Office of this court, the Ulsan Tax Office of this court, the result of the order of each taxation data submission to the head of Msan Tax Office, the purport of whole pleadings.

2. If an existing company establishes a new company substantially identical in the form and content of the existing company for the purpose of evading debts, the establishment of the new company is abused the company system in order to achieve illegal objectives, such as evading debts of the existing company. Therefore, the above two companies are separate legal entities against the creditors of the existing company.