從美國法看揭穿公司面紗原則在我國之實踐

A Study on the Implementation of Piercing the Corporate Veil Theory in Taiwan

公司獨立法人格及有限責任的設計令公司具備資產分割及風險隔離的功能，這樣的特徵使「公司」這樣的商業組織開始蓬勃發展，卻也帶來了不當利用公司法人格而詐欺或規避法律責任的惡果；美國早在十九世紀便開始發展「揭開公司面紗」理論，在衡平法則的概念下逐漸確立這樣的原則，而該制度亦於二十多年前經由學者的介紹引進我國；本文章從美國「揭開公司面紗」原則的發展談起，介紹此原則的核心內涵，並研究「揭開公司面紗」原則在我國實務上的發展，最後檢討依照「揭穿公司面紗」原則而新修正通過的公司法第154條第2項之新規定，探討「揭穿公司面紗」原則在我國的實踐。

A corporation which is an independently legally recognized entity and provides limited liability protection creates assets-petitioning and risk-shielding function. These special functions make corporations become very attractive to incorporate for business. However, the misuse of corporation can bring inequitable results, such as fraud or escaping legal liabilities. The U.S. has created the 'piercing the corporate veil' theory from 19th century, and this doctrine has been introduced to Taiwan by several scholars 20 years ago. This article conducted a research on the development of the doctrine of 'piercing the corporate veil' in the U.S. and study an empirical research on the implementation of this theory in Taiwan. Moreover, this article discussed the newly amended Company Act Section 154 II.