論公司法人格否認法理之研究—以中國大陸為中心

公司獨立人格制度和股東有限責任原則是現代公司法律制度的基石，推动投资和资本的积累，极大地促进经济的增长，其基本法理旨在股東與公司債權人之間達成風險與權利的平衡。然而，現實中存在股東濫用公司法人格，從事不法經營，獲取非法利益，逃避應承擔的法律責任與義務等行為，嚴重侵害公司債權人合法權益，破壞正常的社會經濟活動秩序。有鑒於此，美國首開揭穿公司面紗制度的先河。隨後，部分英美法系及大陸法系國家和地區相繼確認該制度，將其作為公司獨立人格制度和股東有限責任原則的例外與補充，以維護法律的公平和正義。 2005年大陸《公司法》修改，標誌著公司法人格否認制度正式確立。然而，立法規定過於原則，導致該制度在適用過程中出現司法實務難以操作和適用標準缺失等問題，嚴重影響到其實施效果。因此，為了使公司法人格否認制度真正發揮作用與價值，實有必要對其進行研究。本文首先，介紹「公司法人格獨立制度」及「股東有限責任原則」，並說明上述制度的缺陷，進而引出英美法系國家為解決此類問題而創制的「揭穿公司面紗原則」，及在大陸法體系下的「公司法人格否認制度」；其次，闡述「公司法人格否認制度」概念，總結其在大陸立法明文化前的嘗試，英美法系和德國的適用學說，適用該制度的構成要件、證明責任分配及法律效果；再次，介紹美國揭穿公司面紗制度的由來與發展、相關法律規定、學說見解、實踐發展趨勢及通過判例總結司法實踐中適用該制度的主要考量因素；從次，討論臺灣揭穿公司面紗制度明文化前的立法嘗試，與《公司法》第369-4條及第8條第3項的區別，相關司法實踐及臺灣立法院公報中提出適用揭穿公司面紗的7種初步判斷標準；另外，介紹大陸《公司法》第20條的立法過程，重點分析適用該制度的典型情形與特殊情形；最後，針對公司法人格否認制度再建構，就其在司法實踐中的不足，提出相應解決方法，及借鑒美國與台灣法律的建議與方向。

關鍵字

公司法人格否認；揭穿公司面紗；公司法人格獨立；股東有限責任；公司債權人；一人公司

並列摘要

The system of independent corporate entity and the principle of limited liability of shareholders are cornerstones of modern corporate laws, which promote investments, accumulation of capital, and stimulate economic growth significantly. The basic legal principles aim at achieving a balance between risks and rights between shareholders and creditors of companies. However, shareholders, in reality, may abuse the corporate entity by engaging in illegal activities, obtaining illegal benefits, and evading legal liabilities and obligations that they should have assumed, which seriously infringes legitimate rights and interests of creditors and disrupts the normal order of social and economic activities. In view of this, the United States for the first time attempted a system that pierced corporate veils. Subsequently, some common and civil law countries and regions have acknowledged such rules and considered them as exceptions as well as supplements to the system of independent corporate entity and the principle of limited liability of shareholders so as to maintain legal fairness and justice. In 2005, the revision of the company law in mainland China marked the formal establishment of disregard of the corporate entity. However, the overly principled legislative provisions resulted in such problems as difficulty in operation of judicial practice and lack of applicable standards in the applying process of the concept, which seriously affected its implementing effects. Hence, there is a necessity to study the disregard of the corporate entity so that such a system is capable of playing its roles and values. This paper firstly introduces the system of independent corporate entity and the principle of limited liability of shareholders, explains the defects of the above systems, and then summarizes the "principle of piercing the corporate veil" created by common law countries to solve such problems, as well as the "disregard of the corporate entity" under the civil law system. Secondly, the paper expounds the concept of "disregard of the corporate entity", and summarizes its attempts in mainland China’s legislative activities, the theory of application of the Anglo-American and German law systems, then the elements, the distribution of burdens of proof and legal effects of such systems. Thirdly, the article reveals the origin and development of the system of piercing the corporate veil in the United States, plus relevant legal provisions, doctrines and opinions, the development trend of practice, and crucial elements of the system in judicial practices. After that, the author discusses the legislative attempt of Taiwan regarding the system of piercing the corporate veil, the differences between the former and Article 369-4 and Item 3 of Article 8 of Taiwan's Company Law, relevant judicial practices and seven preliminary judgment standards for the application of piercing the corporate veil in the Gazette of the Taiwanese Legislative Court. In addition, the paper indicates the legislative process of Article 20 of mainland China's Company Law by focusing on typical and special circumstances of the application of the idea. Finally, the paper provides corresponding solutions against deficiencies of disregard of the corporate entity system in judicial applications based on a reconstruction of such a system, and puts forwards suggestions and directions by referring to American and Taiwan laws.

並列關鍵字

disregard of the corporate entity ； piercing the corporate veil ； independent corporate entity ； limited liabilities of shareholders ； company creditors ； one-person company