以實證分析方法探討我國實務適用揭穿公司面紗法理之出路—RCA案之啟示

RCA事件已然成為我國適用揭穿公司面紗「法理」之代表性判決，本文以該案之判決理由為研究契機，首先探究揭穿公司面紗之緣起，及點出該英美法系理論引進屬於大陸法系之我國後所引發之衝突與難處。再藉由比較美國法制與採行實證分析之研究方法，試圖剖析我國法院在揭穿公司面紗訴訟之運作方向及改善之道。因此，本文於第二章，自法人格獨立與股東有限責任原則出發，藉由檢視揭穿公司面紗此一例外理論之發端，確立其本質為健全債權人保護制度之一環。而揭穿公司面紗理論近年於我國落地生根，卻也面臨將判例法明文化後之適用困境。為提升該理論之適用明確性，於第三章，參照美國法之理論發展、實證研究方法與成果，以作為第四章假設基礎和統計方法之借鏡。於第四章，蒐羅並統整我國司法實務有關揭穿公司面紗之裁判，以進行數據統計和法律分析，包含我國法院對各個揭穿因素間不同程度之偏好。而立基於第四章之實證結果，於第五章為法院常用之揭穿要素依其整體評價中相對重要之程度設定介於-1至1間的權重值和勝敗訴標準，以期提升我國關於揭穿公司面紗訴訟之可預測性，俾將來相關潛在當事人得提前做好風險評估或訴訟策略之安排。

關鍵字

揭穿公司面紗；有限責任； RCA案；實證研究；揭穿要素；權重；揭穿勝算比

並列摘要

The RCA case has become a representative decision in Taiwan that applies the "jurisprudence" of piercing the corporate veil. This thesis takes the reasoning of the RCA case as the motivation for the study. First, it explores the origins of piercing the corporate veil, and identifies the conflicts and difficulties arising from the introduction of the common law theory into our country, which is a civil law system. Then, by comparing the U.S. legal system and empirical analysis method, this thesis attempts to analyze the operation of our courts in the litigation of piercing the corporate veil and the ways to improve it. Therefore, in Chapter 2, from the principle of separate legal entity and limited liability of shareholders, lifting the corporate veil is a theory of exception, which examines its origins and recognizes its nature as part of the creditor protection system. The theory of piercing the corporate veil has gradually taken root in Taiwan in recent years, but after the case law has been codified, it faces the dilemma of applying the law. In order to enhance the clarity of the theory, this thesis refers to the theoretical development, empirical research and results of the U.S. law in Chapter 3 as a reference for the hypothetical basis and statistical methods in Chapter 4. In Chapter 4, it collects and organizes the decisions on piercing the corporate veil in our judicial practice for statistical and legal analysis, including the different degrees of preferences of our courts on each piercing factor. Based on the empirical results in Chapter 4, Chapter 5 assigns weights between minus 1 to 1 to the commonly used factors of the court, depending on their relative importance in the overall evaluation, and assuming a win or loss standard. Through this approach, this thesis hopes to enhance the predictability of piercing the corporate veil in Taiwan, so that potential parties can make prior arrangements for risk assessment or litigation strategies.