由英國法之法人董事修法發展論我國公司法第27條法人董監之可能改革──兼評最高法院104年度台上字第35號及其歷審判決

From Company Director Amendment in United Kingdom to Analyze the Potential Revolution to Company Law Article 27 in Taiwan: Comments on No. 35 Panel Judgment of Supreme Court

董事會角色與功能影響公司效能與公司治理甚深。我國由一九四六年起允許政府及法人出任董事及監察人，我國企業普遍使用法人董監制度。雖學者多年來疾呼改革法人董監制度，但改革始終未竟全功。法人董事為世界主要資本市場罕見之制度，少數存有法人董事制度已逾百年之英國，亦逐年修正該國公司法，限縮法人董事之使用。二○一五年通過英國小型商業企業及雇用法（Small Business Enterprise and Employment Act, SBEEA），主要改革之一即為全面廢除法人董事制度。本文由公司法第27條之發展出發，再比較我國與其他存有此一制度之資本市場之相異處，並介紹二○一五年甫通過之英國小型商業企業及雇用法，探討英國擬全面廢除法人董事之主要原因。最後評析最高法院104年度台上字第35號判決及其歷審判決，探討法人董監制度在我國之存廢之可能性及配套措施，望能拋磚引玉，達到強化我國公司治理之目標。

The board’s function and role are key points of large companies in modern times, because it influences companys’ efficiency and corporate governance. Company directors and supervisors are allowed in Taiwan since 1946 and still widely used nowadays. Although scholars urged to amend company director institution, the amendment has been minor. Company director institution is rarely used in most jurisdictions but United Kingdom is one of it. However, U.K. has narrowed its used gradually. United Kingdom passed the Small Business Enterprise and Employment Act (SBEEA) in 2015, abolished company directors are one of the major amendment. This paper introduces the advantage and disadvantage of Taiwanese company law article 27 first. Then comparing the differences to other jurisdictions and introduce SBEEA. Last this paper will analyze the No. 35 penal judgment of Supreme Court and offer potential solutions to company director institution.