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篇名
信託持股的法理檢視與困局破解
並列篇名
Legal Review and Dilemma Solving of Trust Shareholding
作者 喬博娟
中文摘要 股權信託是以股權為信託財產的信託類型,其「名實分離」的特徵導致對信託持股及其股東資格認定存在分歧,進而引發受託人對第三人的責任承擔問題。因信託目的引起的股權變動兼具股權交易與股權信託的雙重特徵,故存在信託法與公司法的適用爭議,以致出現裁判標準不統一的困境。股權說和債權說均未掙脫傳統民商法股債二元結構的理論框架,僅關注股權轉讓的外在形式,而忽視股權信託的內在實質。應回歸信託本源,以信託法的獨立性、信託關係的特殊性檢視信託持股關係,合理劃分受託人與第三人之責任,在尊重意思自治與保障交易安全之間求得平衡。透過把握外觀主義的適用邊界、完善信託財產登記制度、明確受託人的責任範圍,在化解信託持股糾紛的同時,實現信託法律制度的本土化。
英文摘要 Equity trust is a type of trust where equity serves as trust property. Due to the“separation of name and reality”characteristic, determining trust shareholding and shareholder qualification differs, leading to trustee liability issues to third parties. Equity changes caused by trust purposes have the dual characteristics of equity transactions and equity trusts, so there are disputes over the application of the trust law and company law, resulting in the dilemma of inconsistent adjudication standards. Neither the equity theory nor the debt theory break away from the theoretical framework of the dual structure of equity and debt in traditional civil and commercial law and only focuses on the external form of equity transfer while ignoring the internal essence of equity trust. It is necessary to return to the origin of trust, examine the trust shareholding relationship based on the independence of the trust law and the particularity of the trust relationship, reasonably divide the responsibilities of trustees and third parties, and seek a balance between respecting autonomy and ensuring transaction security. By grasping the applicable boundary of the appearance doctrine, improving the trust property registration system, and clarifying the scope of responsibility of the trustee, we can resolve the trust shareholding disputes and gradually realize the localization of the trust law system.
起訖頁 134-149
關鍵詞 股權信託股權轉讓信託財產登記出資瑕疵責任Equity TrustEquity TransferTrust Property RegistrationLiability for Defective Contribution
刊名 月旦法學雜誌
出版單位 元照出版公司
期數 202405 (348期)
DOI 10.53106/1025593134808  複製DOI  DOI申請
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