現代經濟環境底下,集團化企業或關係企業底下之勞工權益問題,因公司之經營方式多元化,已非如傳統觀念僅各單一公司自行決策,公司與公司間經營業務與執行決策相互影響之經濟組織架構已經日漸平凡,經營決策係著眼於整個集團利益為之,使得僱傭契約關係複雜化,進而影響勞工權益。如此的情況下,形成由同一團隊或主體為決策,但區分為不同法人格,享有「法人格獨立」與「股東有限責任」制度之優勢,並將經營風險限縮於個別之法人格。本文所欲討論之主軸為,若勞動法領域中當雇主藉由股東有限責任與法人格獨立之制度逃避其雇主責任時,可否適用美國法上之「揭開公司面紗原則」與日本法中之「法人格否認理論」等跨越法人格理論,使得真正為經營決策者,可被認定為雇主主體,負擔相關雇主責任。又本文研究後發現,相關勞動領域跨越法人格之手段,我國勞動議題領域之實務判決另發展「實體同一性」此理論,用以認定不同之公司法人格實質為同一雇主主體,主要解決年資計算與經濟性解雇之雇主檢視範圍等問題。本文希望將此理論與揭開公司面紗、法人格否認等理論相類比,加以形塑與探尋實體同一性理論之適用邊界、類型與效果等。 本文並整理「大量解僱法第12條中實質負責人之認定」、「勞動基準法第28條與跨越法人格相關理論之適用矛盾」與「不當勞動行為雇主之認定」等勞動領域之相關法律適用之問題,綜合文中所討論各該跨越法人格之理論,探討如何於勞動領域中,更切合勞動關係的適用法律。
The corporate entity doctrine and the principle of limited liability are the fundamentals of building up a modern company. Nowadays, business organizations become complicated. There are more affiliated enterprises emerged, which made the relationship between labors and employers in a more complex situation. In some scenario, due to the corporate entity doctrine and the principle of limited liability, the real policymaker or the employer do not bear obligations to labors. On the other hand, labors are standing on the disadvantage side of their relationship. To find balance between labors and employers, this thesis tries to study the liable employer with the help of “Disregarding Corporate Entity” and “Piercing the Veil of Corporate Entity or Lifting the Veil”, which developed from American law case. Wish to distinguish the liable employer from those complicated business organizations. Meanwhile, this thesis compares the development of determining the liable employer to Japanese legal system, in hope to find a better way to determine the liable employer under labor law.