公司獨立法人格原則與有限責任原則可以說是現代各國公司法之基礎,有限責任原則更被認為係現代公司組織之最大特色,對經濟發展具有重大影響。然而,有限責任倘若遭致濫用,對公司之債權人之權益亦會有所伐害;因此,在英美法上,逐漸於判例法發展出揭開公司面紗原則,於事後修正有限責任濫用產生之不公平結果。然而,就美國法之學說理論以及判決累積而成的類型化要件來看,皆曾招致過於抽象、不夠明確,且欠缺一致之判斷標準,以及無法有效預測判決結果而易流於法官恣意等批評。雖然揭開公司面紗原則具有上述缺點,但不可否認的,其仍然對於因公司獨立法人格原則之適用以及有限責任之濫用所產生之風險失衡,提供了一個具體個案有效且必要之事後救濟。 除此之外,本文試圖從不同的角度去看待所謂之「跨越公司法人格界線」,而超越國內一般對其之討論僅侷限於揭開公司面紗原則之框架。因此,本文亦欲介紹其他同樣具有跨越公司法人格界線之想法的理論與制度。例如企業一體理論、反向揭開公司面紗原則、穿越投票、二重代位訴訟、帳冊直接查閱權以及忠實義務之擴張穿越等等。對此部份,本文將以美國法為主,並參酌該國之學說以及相關之案例進行討論。 最後,本文並就上開各該制度,以我國法之角度,針對我國法制現況以及實務見解,提出是否引進上開制度之淺見以及立法修正建議。
The corporate entity doctrine and the principle of limited liability are the fundamentals of build up the modern type of company. The misusing of the above principles will do harm to the creditors of the company and accordingly the theory of piercing the corporate veil is developed in the west law to correct the unfair outcome caused ex post facto. However, the categorized conditions which stemmed from the cases and the theories of the United States are always regarded as abstract, unpredictable and without consistent standard. Although the theory of piercing the corporate veil is not good enough to overcome the said shortcomings, it still provides an effective way to solve the issue arising from the misusing of the corporate entity doctrine and the principle of limited liability. Besides, this thesis tries to treat the issue-“The exceptions of the corporate entity doctrine”- in a way not limited to the framework as provided in other articles. Other systems with regard to “the exceptions of the corporate entity doctrine” will be included, such as the theory of enterprise liability, reverse veil piercing, pass-through voting, double derivative suit, pass-through execution of shareholders' inspection rights and fiduciary duty, which will refer the doctrine and relevant cases from American for further discussion. At last, this thesis will base on the said systems to make the suggestions that if it’s required to import or to legislate for such systems in Taiwan.