A. The Plaintiff is a company that runs the business of manufacturing and selling steel plates. The Defendant is a company that runs the business of manufacturing and selling steel plates, and B is a company that engages in steel structure design and construction business.

B. Until May 20, 2009, the Plaintiff supplied goods to B for ten (10) years, and the price for the goods not paid is KRW 75,139,178.

C. Meanwhile, the Plaintiff supplied the goods to the Defendant from July 18, 2009 to October 6, 2010, and the price for the goods not paid reaches KRW 9,39,730.

[Reasons for Recognition] Facts without dispute, Gap evidence 2-1, 2, 3, 4-1 to 60, 8-1 to 34, Eul evidence 1-1, 2-2 and the purport of whole pleadings

2. The plaintiff's assertion

A. The defendant is obligated to pay the price of the goods in KRW 9,39,730, which occurred from the direct transaction with the plaintiff, and the defendant is obligated to pay the price of the goods in KRW 75,139,178, as well as the price of the goods in KRW 9,39,730, which occurred from the direct transaction with the plaintiff.

B. In relation to the price of goods supplied to B, the defendant and B are substantially the same corporations, and the defendant were established for the purpose of evading obligations, and therefore the legal personality of B should be denied and the defendant in the hinterland should bear the responsibility for payment.

3. Determination

A. According to the facts of recognition as to the existence of liability for direct transaction, the defendant is obligated to pay the remaining goods price of KRW 9,399,730 and delay damages to the plaintiff.

B. 1) The company established as a result of a merger through division or merger, or the company surviving the merger through division or merger, is jointly and severally liable for the obligations of the company before the merger through division or merger (Article 530-9(1) of the Commercial Act). However, the obligations jointly and severally liable are limited to the obligations of the divided company established before the merger through division or merger through division