As lawyers have jumped in already with lawyerly advice, I'll offer you a different perspective to your question. Apple allows two types of publishers into the app stores. Individuals and Corporate Accounts.

Corporate Accounts require a Dun & Bradstreet number which of course, require a corporation to be formed in order to get a D&B number.

Transferring an app from an individual developer account to a corporate account post release in the AppStore is a bit of a pain (they require you to prove you are a founder / cofounder of the company you are transferring to) and depending on the kind of app you're building, a corporate presence might make an incremental impact in the user trust of the app.