1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Basic facts

A. The Plaintiff is a corporation that sells and supplies dental materials. From March 21, 2012 to December 24, 2012, the Plaintiff supplied dental materials to E who operated dental services with the trade name “D” in Seoul Building from March 21, 2012.

B. From January 2, 2013, the Defendant, from around January 2, 2013, operated dental services as “D”, which is the same trade name as that of the above E, and the Plaintiff supplied dental materials to the Plaintiff, who was supplied D from January 2, 2013 to January 23, 2017.

C. As above, the Plaintiff issued a tax invoice with respect to dental materials supplied to D and the unpaid amount is KRW 17,902,600.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 3, 9, Eul evidence 1 (including branch numbers if there are branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Determination as to the cause of action

A. 1) Business transfer under the Commercial Act refers to the transfer of human resources and material resources to a company organized for a certain business purpose, i.e., the transfer of human resources and material resources as a whole while maintaining their identity, and the issue of whether business transfer has been made shall not be determined by which business property is transferred to any extent, and it shall be determined by how the previous business organization can function as a whole or an important part of the business organization. Thus, even if business facilities have been transferred without reserving a part of the business property, if the previous business organization remains in existence, it can be viewed as a transfer of business, and such transfer of business does not necessarily mean a explicit contract between the parties to the business transfer, and it is possible by an implied contract.2) In addition, if the transferee continues to use the transferor's trade name, the transferee is also liable to pay the third party's claims arising from the business of the transferor.