法人格否認 理論의 적용에 있어서 法人格의 形骸化 내지 濫用을 인정하기 위한 要件 - 평석 대상판결 : 대법원 2008. 9. 11. 선고 2007다90982 판결 -

In general a corporation may exist and act as an entity or legal unit separate and apart from its shareholders. When a corporation acquires property, the title vests in it as a distinct legal person and if it incurs liability, this must be paid out of the corporate assets. But when the corporate form has been used for an illegal or inequitable purpose, the courts will place limitations upon the privilege and regard the corporation as a mere collection of person. Generally speaking, the doctrine of disregard of the corporate entity is to disregard the independent personality of the corporation when the members of the corporation abuse the corporate entity. This is not to deprive the corporation of the corporate personality, but to ignore it in limited cases. This doctrine purports to prevent the abuse of the corporate form. In Germany it is generally recognized that corporate personality can be disregarded in particular circumstances, and the shareholders can be held personally liable for corporate obligations. This legal process is called "Haftungsdurchgriff" and the theory is referred to as "Durchgriffslehre". There is not even any agreement as to the relevance of the corporate personality concept to this doctrine. However, all scholars agree that this theory circumscribes the concept of corporate personality and amounts to a non-application of the separation principle between the corporation and its members.