法律行為視角下的決議不成立

決議不成立的創設是為彌補無效、可撤銷二分法保護的不足，其理論基礎為決議是強調程式的共同法律行為。但是，由於法律行為以合同為典型物件，而決議與合同存在深刻不同，因此，現有的法律行為一般理論無法準確定性決議不成立，也無法為不成立事由的討論提供指引。決議不成立的功能在於填補無效事由過窄的漏洞，其實包含不成立和雖成立但無效兩種性質不同的情況。決議不成立的事由因此應該分兩步討論，首先確定決議構成的最低要件，其次討論會否定決議效力的程式瑕疵，並基於股東撤銷決議的可能性來與可撤銷事由區分。決議不成立事由應限定在召集、會議記錄的缺乏或嚴重瑕疵以及表決的缺乏。《公司法解釋四》第5條應做相應的限縮解釋。

The non-existence of resolution is established to enhance the insufficient protection offered by the current system. The theoretical foundation is that the resolution is a kind of legal transaction, emphasizing proper procedures. However, as the typical model of legal transaction is contract, which is quite different from resolution, the general theory of legal transaction could neither inform the non-existence of resolution nor guide the research about the causes of such non-existence. The function of the non-existence of resolution, unlike the case of contract, is to fill the lacuna that the causes of nullity is limited. In fact, the so-called non-existence contains both non-existence and nullity. Therefore, it is better to take two steps to define the causes of non-existence: first is to establish the minimal requirements and second is to discuss the serious defects of these requirements that should lead to ineffectiveness, depending on the possibilities if the shareholders could avoid the resolutions. Based on the above discussion, the causes of non-existence should be the lack or serious defects of notices or minutes, and the lack of vote.