實質董事與公司法第223條－－兼評最高法院103年度台再字第31號民事判決

De-Facto Director, Shadow Director and Self-Dealing

臺灣企業常見人頭董事，實際控制人隱身幕後操控公司經營，由家族或集團組成的控制股東也普遍存在。倘公司法對此類人士之法律地位與責任不加以規範，致其實際掌握公司經營，卻無需負擔相應責任，勢必造成公司治理的重大隱憂。本文審視公司法第8條第3項實質董事規範從草案到新法的相關資料、英美兩國類似制度的規範與實務運作情況，並且檢視近年涉及實質董事的民事案件，嘗試釐清臺灣法下實質董事的定位與責任。

In Taiwan, dummy directors controlled by shadow directors and controlling shareholders (often families and corporate groups) are frequently seen. To regulate those behind the scenes while controlling the affairs of companies are one of the key concerns in many countries. The concept of de-facto directors and shadow directors has been introduced in the 2012 Amendment of the Taiwan Company Act. While borrowing some concepts from other jurisdictions, the new law was made in significant alterations. After reviewing all the proposed amendments, the relevant laws and practices in the UK and the U.S., and all civil cases applying or citing the new law, this paper aims to define the appropriate scope of the new law and make suggestions for the future reform.