법인격부인의 본질에 대한 검토- 법인격투과론

Traditionally, the disregarding of the corporate entity theory developed as a theory that disregarded the corporate entity and sought liability from third party entities hidden behind corporations, such as staff members, agencies or other corporations. Strictly, however, the disregarding of the corporate entity theory can be viewed as being concerned with whether liabilities can be extended to a third party when a corporation is found to be liable. In this regard, the concept “disregarding of the corporate entity theory” may be more appropriately called “penetration of the corporate entity theory.” This is because the theory recognizes a corporate entity while at the same time penetrates it and expands liability to actual subjects with responsibilities within the said corporation. However, in order to thus penetrate the corporate entity, which externally appears to be the agent, and seek liability from the actual subjects who are responsible, there has to be proper legal grounds. This article aims to examine relevant legal bases, such as theories concerning joint unlawful act liabilities, the abuse of agent’s authority, declaration of untrue intention, entity relations (beneficiary’s liability), concurrent assumption of liabilities, principle of good faith and abuse of rights, and then show that the basis of the penetration of the corporate entity theory should ultimately be found in the principle of self-responsibility.