1. The part against the defendant in the judgment of the first instance is revoked, and the plaintiff's claim against the defendant is dismissed.

2...

1. Determination on the cause of the claim

A. The Plaintiff asserted that the goods were supplied to the instant company by June 2014, but the instant company did not pay KRW 23,144,100 out of the price of the goods.

On the other hand, denying liability on the ground that the Defendant, who is the hinterland of the instant company, is a separate person cannot be permitted against justice and equity as an abuse of corporate personality. Therefore, the Defendant, not only the instant company, but also the rear person, may be held liable for the instant company’s act.

Ultimately, the Defendant is obligated to pay 23,144,100 won to the Plaintiff for the goods of the instant company.

B. Determination 1) Where a company has the external form of a juristic person, but it merely takes the form of a juristic person and, in substance, it merely takes the form of a private enterprise of another person behind the corporate body or is used without permission for the purpose of avoiding the application of laws against the person behind the corporate body, denying the responsibility of the person behind the corporate body by asserting that even the act of the company is an act of the company on the ground that the person behind the corporate body is a separate entity, the legal effect of the act is attributed only to the company on the ground that the person behind the corporate body is a separate entity is not permissible, and it is extremely against justice and equity. Therefore, the company as well as the person behind the corporate body can be held liable for the act of the company (see Supreme Court Decision 97Da21604, Jan. 19, 201). In this case, whether the company is a company established as a private enterprise or without permission for the purpose of evading the application of laws against the person behind the corporate body, the process of establishment, establishment of the corporate structure, purpose of establishment, details of the business, composition of the other party, its financial status.