1. As to Defendant A and B’s joint and several liability for KRW 43,686,798 and KRW 35,765,635 among them, Defendant A and B’s joint and several liability for damages incurred to the Plaintiff on August 26, 2011.

1. The facts stated in the separate sheet of claim as to the claim against the defendant A and B do not conflict between the parties, or can be acknowledged by taking into account the respective entries in subparagraphs A and B and the whole purport of pleadings.

According to the above facts, Defendant A and B are jointly and severally liable to pay to the Plaintiff the amount of KRW 43,686,798 and the amount of KRW 35,765,635 each year from August 26, 2011 to November 30, 2012, KRW 15% per annum from December 1, 2012 to May 16, 2014, which is the last delivery date of the copy of the instant complaint, and KRW 20% per annum from May 17, 2014 to the day of full payment.

2. Determination as to the claim against Defendant C

A. The Plaintiff’s assertion is a company established for the purpose of evading the Defendant’s obligation under paragraph (1) above (hereinafter “instant obligation”), and thus, it is not permissible for Defendant C to pay a legal entity separate from the Defendant A under the principle of good faith. The Plaintiff, a creditor of Defendant A, may also claim the Defendant C to discharge the instant obligation.

Therefore, Defendant C is jointly and severally liable to repay the instant obligation to the Plaintiff with Defendant A and B.

B. 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, the establishment of the new company constitutes abuse of the company system in order to achieve the unlawful purpose of evading its obligations. In such a case, the assertion against the creditors of the existing company that the above two companies have a separate legal personality is not permissible in light of the principle of trust and good faith. Thus, the existing creditors may demand the performance of obligations against either of the above two companies.

Here, whether a new company is established with the intention to evade debts of an existing company is the management status or asset status at the time of closure of the existing company, the time of establishment of the new company.