1. The part against the defendant in the judgment of the first instance is revoked.

2. The plaintiff's claim against the defendant is dismissed.

3...

1. Basic facts

A. The Plaintiff’s status 1) is a domestic company established pursuant to the law of Bangladesh, which is established mainly for the business of manufacturing clothes. 2) The Plaintiff is a domestic company established on November 10, 2004, and the Defendant is a domestic company established on September 19, 2014, and both B and the Defendant are primarily for the business of manufacturing clothes and trade.

B. The Plaintiff and B’s clothes sale and purchase price payment 1) pursuant to the order of B, the Plaintiff supplied the goods equivalent to USD 69,100.94 on October 3, 2013 to B, and supplied the goods equivalent to USD 47,196.48 on October 12, 2013 (hereinafter “instant sales”). In addition to the two different supply transactions, the Plaintiff supplied the goods equivalent to USD 47,196.48 on October 12, 2013.

(2) However, B did not pay to the Plaintiff the sum of USD 16,297.42 (=$ 69,100.94 US$ 47,196.48).

[Ground of recognition] Facts without dispute, Gap 1, 2 (including paper numbers; hereinafter the same shall apply), Eul 1, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff's assertion is a company established by Eul, the largest shareholder of B, for the purpose of evading his/her obligations against the plaintiff, and thus, the defendant is obligated to pay his/her sales amount to the plaintiff of this case.

Therefore, the defendant should pay to the plaintiff 123,449,00 won and damages for delay, which are the amount converted into Korean won of the purchase price of this case ($ 116,297.42).

B. The defendant's assertion is not only a separate company that differs from B, its organization, and its composition, but also a separate company that is established for the purpose of evading B's obligations. Thus, the defendant is not liable to pay the purchase price of this case to the plaintiff in B.

3. Determination

A. The key issue of the instant case and the key issue of the instant case is substantially the form and content of an enterprise with a view to evading obligations by a “B existing company.”