upon incorporation under no circumstance will a court attach liability to directors or officers of the company

Is that a question?  If so, the answer is false.  Although directors, officers, and shareholders are not usually liable for the obligations of the corporation, llc, or other legal entity ("company" is a very ambiguous word; if the "company" is not a corporation or other independent legal entity, its owners will be liable for the "company's" obligations) for which they work and/or which they own, there are many situations in which they could be liable for those obligations.