揭穿公司面紗原則於我國司法實務上之運用探討

The Application of "Piercing the Corporate Veil" Principle on Judicial Practices in Taiwan

張閔晴(Min-Ching Chang)

指導教授 ： 陳介山

嶺東科技大學/財經學院/財經法律研究所/碩士(2015年)

https://doi.org/10.6823/LTU.2015.00038

摘要

「公司法人格獨立原則」和「股東有限責任原則」有使大眾樂於開設公司促進商業繁榮之功能，惟任何之制度都有其缺陷，公司制度當然也不例外。近年來，公司負責人濫用「公司法人格獨立原則」和「股東有限責任原則」造成債權人及交易相對人受有重大損害之案件時有所聞，顯示出公司制度似乎有著些許缺陷，才使得濫用及規避公司法制而生之弊案層出不窮。為解決前述問題，美國司法實務基於公平正義之衡平法則，發展出「揭穿公司面紗原則」，藉此讓公司債權人得向公司股東追究責任。
本文將先論述「公司法人格獨立原則」和「股東有限責任原則」兩大基本原則之內涵、功能及濫用情形，並藉此導出本文認為目前可行之防制方法為「揭穿公司面紗原則」。由於「揭穿公司面紗原則」濫觴於英美實務，本文將援引其典型案例並進一步探討其理論發展與學說，作為我國往後立法及實務之借鏡。其次統整分析我國於公司法第154條第2項修法引進揭穿公司面紗原則前後，學界、實務界對「揭穿公司面紗原則」之論述與對該原則所持態度。為深入探討該原則於我國司法實務之運用情形是否因各該領域特性而有所不同，本文將區分「公司法」、「稅務法」、「勞動法」、「環保法」等四大領域探討我國法院有關「揭穿公司面紗原則」之判決內容，並針對修法後可能面臨之挑戰，提出檢討及建議，希冀未來相關法制能愈臻完備。

關鍵字

揭穿公司面紗 ； 法人格獨立 ； 有限責任 ； 反向揭穿公司面紗

並列摘要

“ The corporate entity doctrine” and “ limited liability” make the public gladly to set up companies and promote commercial prosperity, but any of the system has its flaws, the company system is no exception. In recent years, “ the corporate entity doctrine” and “ limited liability” being abused, cause creditors and trading partners have significant damage, showing the company's system seems to have a little flaw, which makes abuse and circumvent the company's legal scandal. In order to solve the aforementioned problems, the theory of “piercing the corporate veil” is developed in the United States based on equitable doctrine of justice.
This article will first discuss the two basic principles “ the corporate entity doctrine” and “ limited liability” of connotation, function and abuse to export that the current prevention and control methods feasible is” piercing the corporate veil” which originated in the United Kingdom and the United States judicial practice. This article will introduce its leading case and to further explore the theory and doctrine development as learn and practice of our future legislation. In the 2013, the amendment of corporation law of Taiwan adopts the doctrine of piercing the corporate veil, to further explore the application of this principle in the case of judicial practice, this article will distinguish “Company Law”, “Tax Law”, “Labor Law”, “Environmental Law” to discussion “piercing the corporate veil” on the Judicial Practice of Taiwan and provides some sugguestions of the statute.

並列關鍵字

piercing the corporate veil ； the corporate entity doctrine ； limited liability ； reverse piercing of the corporate veil

參考文獻

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