모자회사의 불법행위와 기업책임 이론

According to the doctrine of piercing of corporate veil, the court has denied the corporate entity in case it was in shelling or abusing of legal entity and held others of corporate group responsible. However, the Supreme Court believes that the piercing doctrine needs the more stringent requirements for shelling or abusing of corporate entity in corporate group because generally each corporation in corporate group has some combination with each others. In other words, for accepting the shelling of corporate entity, the Supreme Court requires not strong control but full control and almost perfect commingling of financial, director position, business for corporate integration in common managing. Therefore it is very difficult to use the piercing doctrine to corporate tort. Thinking that currently corporate group works as a single economic unit, it needs that we approach corporate group through the new principle of enterprise liability theory imposing liability to corporate group. The doctrine of enterprise liability goes beyond the formal corporate nature of a enterprise called a corporate entity, and it considers parent and subsidiary corporations or sister and brother corporations as a single business enterprise based on its economic entity and places it under legal responsibility. As a standard for recognizing enterprise liability as a single entity, the three components of the enterprise concept of capital, labor and management should be considered fundamentally. That is, if the enterprise group shares capital and property and works together with management, it have to bear legal liabilities on the basis of these social relationships because the group appears to be legally controlled and economically integrated.