주주유한책임의 예외와 법인격부인에서의 논리구성과 정당화 근거

The profit-seeking nature and selfish motivations of corporations resemble the inherent desires of human instincts, suggesting that a corporation's merits and faults may originate from the same place as those of individuals. While it is significant to debate which types of businesses are necessary for various industries, it is equally important for scholars to consider the legal frameworks within which these companies operate. This is because corporations, endowed with legal personhood, can engage in deceit and manipulation, thereby harming creditors and evading responsibility behind the veil of corporate personality. This is precisely why contemporary legal studies aim to control and scrutinize the concept of corporate personhood. The recent ruling by the Daegu District Court on the doctrine of piercing the corporate veil has garnered significant attention in both academic and practical circles. The concept of disregarding corporate personality is well-known to the extent that it is a crucial legal principle employed for the protection of rights in civil litigation. This particular ruling provided insights into the reverse application of the piercing doctrine by acknowledging the unity between the corporation and its controlling shareholder when the corporation was established with the intent of evading debts. This case thus offers a foundation for the construction of arguments regarding the reverse application of the corporate veil-piercing doctrine. This paper aims to review the reverse application of the corporate veil-piercing doctrine by analyzing previous studies and introducing key discussions on the nature of corporations and corporate personality. In case law, the piercing of the corporate veil denies shareholders' limited liability, while the reverse application of this doctrine raises concerns about potentially harming the interests of minority shareholders or creditors. In the conclusion, this paper will examine the recent case law to clarify that it does not pertain to the reverse application of veil-piercing and will further explore the requirements necessary for the establishment of reverse application.