從SOGO案談公司法第九條公司登記條款修正

A Study on the Amendment of the Article 9 of the Company Act from the Point of View of SOGO Case

備受爭議的SOGO案一直都是我國公司法學界的重要教材，2018年終於完成了公司法大修，對於公司法第9條公司登記不實也有相關修正，其中第4項規範主管機關在公司登記事項經偽造文書刑事判決後撤銷公司登記的規範略有修正，但是此次修正仍然有很多關於公司登記制度上的問題尚未解決；本文以具重大爭議的SOGO案出發，討論此次修法的變動與我國公司登記制度中的爭議，並思考公司登記制度的本質與功能，重新檢視公司登記的意義與目的，最主要在公司登記的實務運作上主管機關的角色，而修法後主管機關的職權行使仍然有許多考驗。

The controversies over the SOGO case have provided many important teaching materials for corporation law in Tawian. After the amendment of 2018, the new Company Act modified the Article 9 for corporate regis-tration. The amendment of Section 4 in Article 9 changed how the agency to revoke the registration of a company after a criminal sentence for forgery, but still let many questions open. This article starts from the Sogo case to discuss the corporate registration in our country. Moreover, this article examines several foundational issues in corporate registration system and rethinks the funtions in this system. How the agency to exercise his authories in corporate registration is still arguable after the 2018 amendment of Company Act.