법인격부인의 요건 - 대판 2016. 4. 28, 2015 다 13690 의 평석을 겸하여 -

Abstract

The author tried in this article to analyze the legal problems regarding the requirements of piercing corporate veil. He tried in especially a critical annotation on the stream of common law in Korea that permits lifting corporate veil whenever the legal entity of stock corporation becomes skeletonized or misused. At first he showed the facts and helds of the courts regarding the case of 2015 da 13690. In furthrance he scanned the legal debates in Japan surrounding the japanese supreme court case in the year of 1969. He criticized in the end the requirements of skeletonization showing the debates in academia. The author emphasized that the doctrine of piercing corporate veil could be more frequently applied in Korea due to the wide-spread holding company system in Korean conglomerates. The Fair Trade Commission of Korean Government demanded to demolish the circular rings, which have been frequently observed in conglomerates, and to establish the holding system. Not a few company groups in Korea like LG and SK have already met the demand of the Commission. Samsung has also erased the ring recently, when Samsung Electricity sold last September the stock of Samsung C&T through block deal. The author emphasized the importance of comparing the domestic legal situations of major economic powers like U.S.A, U.K., Japan and Germany. He says that the courts of Korea need to introduce the common law rules of insider reverse veil piercing in U.S. or U.K. and need to import the theory of objective abuse of legal entity in Germany (=Institutsmissbrauch). He concluded that the requirements for piercing corporate veil should consist of two elements ; one is the skeletonization of the legal entity and the other is the necessity or imperativeness to lift the corporate veil.