1. The plaintiff's claim is dismissed.

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

1. The Plaintiff’s assertion B (hereinafter “B”), C, and D as to the cause of the claim are jointly and severally liable to repay to the Plaintiff the liability for reimbursement ( approximately KRW 2.1 billion, KRW 99Da309696, July 11, 200, Seoul Central District Court Decision 2010Da240341, Oct. 6, 2010).

B Inasmuch as the Defendant Company was established by abusing its corporate system with the intent to evade the above-mentioned indemnity liability, it cannot be asserted that the Defendant Company has a separate legal personality to the Plaintiff in light of the principle of good faith.

Therefore, the defendant is obligated to pay to the plaintiff KRW 500 million and damages for delay, out of the amount of indemnity.

2. Determination

A. If an existing company establishes a new company substantially identical in the form and content of the existing company for the purpose of evading its obligations, it constitutes abuse of the company system for the purpose of achieving the illegal purpose of evading its obligations. In such a case, the assertion that the above two companies have a separate legal personality against the creditors of the existing company is not permissible in light of the principle of trust and good faith. Thus, the creditors of the existing company may demand the performance of obligations against either of the above two companies.

However, in order to recognize that an existing company was incorporated with the intent to evade debts of the existing company, the determination should be made by comprehensively taking into account all the circumstances, such as the management status and asset status of the existing company, the time of the establishment of the new company, the existence and degree of assets useful for the new company from the existing company to the new company, and whether the assets transferred from the existing company to the new company have been paid with due consideration.

B. In full view of the following facts and circumstances, there is no dispute over: Gap 1 to 6; Eul 1 to 25; Eul 1 to 25; response to each order of submission of taxation information on Samsung tax and Samsung Y; new bank; and Daegu bank.