It depends quite a bit whether the two companies have separate funds. If ABC files a separate tax return, has its assets completely separate from 123, and is not marketed as one company or team of companies, then there is a "corporate veil." That said, if 123 has the unpaid debts because the funds are moved back to ABC through these payments for "services," then that is fraud that is something that a judge can have cause to "pierce" that "veil."
Thank you. It was short and sharp but told us what we wanted to know.