掀開時光的面紗──揭穿公司面紗實證研究及立法啟示

Lifting the Veil of Times: Empirical research on Piercing the Corporate Veil MechanisminTaiwanandItsImplication

法人格獨立及股東有限責任為現代公司法發展之兩大基石，普通法系發展之揭穿公司面紗原則，要求股東在特殊例外情形下，需對公司債權人負責。揭穿公司面紗原則始於衡平法，但普通法系各法域仍產生不同變化。本文實證研究台灣揭穿公司面紗判決，觀察揭穿率，公司類型，主張原因及法院層級等。並比較台灣於2013年將揭穿公司面紗成文化後，法院態度是否產生變化，是否達到強化債權人保護之立法目的。並在實證的基礎上，評析最高法院等相關判決及介紹英美法上近來關於揭穿公司面紗之最新案例，以供未來參考。

Independent legal personality and limited liability are the cornerstones of modern corporate law. Under common law principal of piercing the corporate veil, shareholders are personally liable in certain circumstances. The principle is originated from common law jurisdictions and progressing all the time. The Article employs empirical research method on piercing ratio, types of companies in dispute, cause of actions, level of court and many other factors to further develop arguments. The Article also divides the cases into two periods, before and after adding the mechanism in statute, to find out the changes in courts' adjudication approach and the degree of creditor protection. Building on the empirical upshots, the Article analyzes the most recent supreme court decisions in Taiwan and the cases in common law jurisdictions to shed a light on the future development of the mechanism.