Opinion ID: 2675191
Heading Depth: 4
Heading Rank: 3

Heading: TG capitalizes, staffs, and deals with TTP.

Text: TG provided TTP with a capital contribution, sold it equipment, and rented it a factory. TG’s initial capital contribution was RMB 15,000,000, and TG provided a subsequent capital contribution of RMB 7,234,900. TTP purchased manufacturing equipment from TG, but TTP’s financial records do not show how much TTP paid for the equipment. When TTP ceased operation, TG purchased back the equipment, offices, and factory it had sold or rented to 12 Case: 12-31213 Document: 00512636188 Page: 13 Date Filed: 05/20/2014 No. 12-31213 TTP. TG’s financial reports do not account for the amounts of the buy-back purchases. TG’s headquarters was located about 1,000 meters west of TTP’s office, and TG and TTP maintained separate offices and factories. But TTP conducted “all of the export sales” previously executed by TG. TG also authorized TTP to “use the Taishan name,” i.e. the “brand name.” TTP did not pay TG for the use of the Taishan brand, which is TG’s trademark. Many of TTP’s employees had previously worked for TG, and when TTP ceased operation, they “went back to work at TG.” To staff TTP, TG instructed its employees to simply “volunteer.” TTP’s employees continued to use TG email addresses, and phone numbers; sign emails “Taihe Group”; and use TG business cards when dealing with customers. TTP employees also directed their customers and potential customers to TG’s website at “www.taihegroup.com.” When TTP salespeople gave an introduction to their company they would introduce their company as TG, would not mention TTP at all, and would include “Taihe Dongxin Co., Ltd.” (TG) under their signature.