1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasons why this Court shall explain the facts of recognition and the defense of this part of the judgment of the court of first instance are the same as that of the corresponding part of the judgment of the court of first instance. Thus, it shall be cited by the main sentence of Article 420 of the

2. Judgment on the merits

A. The plaintiff's assertion 1) The plaintiff's claim is that C and the defendant are practically identical to C and the defendant, or the defendant are separate legal entities for the purpose of evading local taxes as the person behind C, and therefore, it cannot be allowed to assert legal personality separate from C as it constitutes abuse of the corporate system. Thus, the defendant asserts that the defendant is obligated to implement the registration procedure for alteration following the plaintiff's declaration of intention to resign from C's internal director position and representative director's position. 2) Therefore, first of all, we examine whether C and the defendant are practically identical to C and the defendant or claiming legal personality separate from the defendant behind C constitutes abuse of the corporate system.

A special purpose company (SPC) is generally established without human and material capital by meeting only the minimum capital investment requirements to achieve a temporary purpose.

Therefore, in order for a special purpose company to achieve its purpose of establishment, it has a minimum amount of contribution property to the extent required by law of the place of establishment.

The mere fact that an employee of a company which has established a special purpose company concurrently operates or controls a special purpose company by holding an officer or employee of a special purpose company concurrently does not violate justice and equity as an abuse of legal personality in violation of the principle of good faith. In order to recognize abuse of legal personality, at least the application of the law to the person behind the corporate personality of a special purpose company shall be avoided.