关联公司法人人格否认对实际控制人扩张适用之研究

A STUDY ON THE APPLICABILITY OF THE DENIAL OF CORPORATE PERSONALITY IN AFFILIATED COMPANIES TO THE EXPANSION OF THE ACTUAL CONTROLLER

司法实践中,实际控制人损害债权人利益现象频现,而《公司法》未将实际控制人纳入法人人格否认制度的规制范围,此类案件裁判工作陷入实际控制人责任形态缺失、对其滥用行为未实现整体规制以及责任认定与立法不统一的窘境。实际控制人适用关联公司法人人格否认制度契合法人制度的本质,能够保护债权人利益,堵住法律漏洞,有效规制实际控制人的滥用行为。未来《公司法》应将实际控制人纳入关联公司法人人格否认制度规制范围,完善法人人格否认制度,从立法目的出发,扩张解释现行《公司法》第20条第3款,对实际控制人扩张适用关联公司法人人格否认制度;法院审理此类案件时应严格把握构成要件,采用多重标准认定行为要件,重视结果要件;法院应坚持审慎立场,考察适用必要性,坚持“一案一否认”,防止法人人格否认制度被滥用。

In practice,disputes over the damage of creditors by actual controllers are frequent,but the Company Law has not included actual controllers into the scope of the legal personality denial system,and the Draft Revision of the Company Law has not been perfected.In order to explore whether the denial of corporate personality of affiliated companies can regulate the actual controller,it is found through empirical analysis that the judgment of such cases falls into the dilemma of the absence of the actual controller′s responsibility form,the lack of overall regulation of its abuse,and the disunity of liability identification and legislation.The application of the system by the actual controller fits the essence of the legal person system,protects the interests of creditors,closes legal loopholes,and effectively regulates the abuse of the actual controller.In the future,the Company Law shall incorporate the actual controller into the regulation scope of the legal personality denial system of affiliated companies,and improve the legal personality denial system.At present,the interpretation of paragraph 3 of Article 20 of the current Company Law can be expanded from the legislative purpose,and the application scope of the legal personality denial system of affiliated companies can be extended to the actual controller.When hearing such cases,the court should strictly grasp the constitutive elements,adopt multiple criteria to identify the behavioral elements,and attach importance to the outcome elements;at the same time,the court should adhere to a prudent position,investigate the necessity of application,and hold fast to "one case,one denial" in order to prevent the denial of legal personality system from being abused.