1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The facts following the facts do not conflict between the parties, or can be acknowledged in full view of the entries in Gap evidence 1-1, 2, 3, and 3-1, 3-2 and the purport of the whole pleadings. A.

On July 14, 2011, the Daegu High Court Decision 2011No85 decided that a fine of KRW 300 million was imposed on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice, etc.). The judgment became final and conclusive as it is.

B. On August 23, 2011, the Defendant was established on August 23, 201, and the location of its head office is the same as that of the non-party company as the 23th Gun/Eup/Myeon Office in the Gyeong

2. Whether the lawsuit of this case is lawful

A. The Plaintiff’s assertion is that the non-party corporation established the Defendant to evade fines against the Plaintiff, which constitutes abuse of corporate personality.

Therefore, for the enforcement of a fine against the defendant, the plaintiff is seeking a judgment to confirm that the defendant and the non-party corporation are the same legal entity.

B. 1) Determination 1) Lawsuits for confirmation are allowed when the Plaintiff’s right or legal status is in danger of being present, and it is the most effective and appropriate means to resolve the dispute, and there is no benefit in confirmation in a case where the subject of confirmation judgment is simple confirmation of facts (see, e.g., Supreme Court Decisions 2001Da25078, Jun. 28, 2002; 92Da23872, Dec. 8, 1992). In light of these legal principles, in this case, the judgment of fine against the non-party corporation was rendered without involvement as the party, and even in a case where it is recognized as abuse of legal personality, the scope of res judicata and executory power of the judgment of fine against the non-party company is limited in the litigation procedure and compulsory execution procedure focusing on the clarity of the procedure in order to facilitate the public recognition and prompt realization of legal relationship.