Corporate is a legal personality or legal entity created by more than a person and legalized by government , eith its property separated by that of owner, shareholder, board of directors and board of trustee. This separation principle has caused born of limited liability of shareholders, board of directors and bard of trustee. Limited liability is meant that shareholderhas responsible up to certain limit as much as value his own share, without his own property. However in certain case, limited liability should be neglected and many pierce through individual property of shareholder. This is called as piercing property of share holder. This piercing of corporate veil may cause by such factor as corporate has not legalized yet as legal entity by authority body of government, shareholder has ill faith in conducting corporate operation for benefit of himself, entangled un unlawful case carrying out by corporation , utilizing corporate property that caused corporation unable to pay its debt.