Recently, As the sports business become revitalized, the business in manufacturing sports product have developed as well. Due to these developing, sport supplies became generalized. These sports products goes through the process of lay out and manufactor- circulation, they may bring defects and injuries follow. And if a sports player, sports audience or a third party has been injured due to the defects in sports products or facilities, obviously the Product Liability (PL) will be applied. This field is about liability without fault, therefore it does not require manufactor s fault. But study on this field goes on now. Therefore, this essay, I would like to examine the liability of the acquired companies on sports products. The precedents are not found in this area. I hope as the actions increase in this area the precedent theory will establish its view.