资本显著不足致法人人格否认的典型案例分析
Analysis of Typical Cases of Denial of Corporate Personality Caused by Significant Capital Deficiency

本文通过对一件最高人民法院审理的有关资本显著不足导致法人人格否认的典型案例有关法律问题进行分析，在第一部分介绍基本案情，第二部分对法院查明事实和有关法律法规适用和阐释进行梳理，尝试解读本案主要法律问题，第三部分分析裁判结果的理论依据，探讨案涉合同效力、相关公司行为性质、资本显著不足构成对公司法人人格否认的认定要素以及对资本显著不足的认定标准等相关问题，最后提出有关资本显著不足致法人人格否认这一制度在司法实务中的适用建议。本案案情属于《九民纪要》规定之资本显著不足情形，最高人民法院在终审裁判中依据《公司法》第二十条第三款最终判决由股东Z某某在其转走款项范围内对公司债务承担连带责任，是对公司法人人格否认制度的精准适用。
This paper analyzes the legal issues related to a typical case of significant capital insufficiency lead-ing to denial of legal personality tried by the Supreme People’s Court. In the first part, it introduces the basic facts; in the second part, it combs out the facts ascertained by the court and the application and interpretation of relevant laws and regulations, trying to interpret the main legal issues of the case; in the third part, it analyzes the theoretical basis of the judgment result. This paper discusses the validity of the contract, the nature of the behavior of the relevant company, the factors of determining the denial of corporate personality due to significant capital insufficiency and the criteria for determining the denial of corporate personality due to significant capital insufficiency, and finally puts forward some suggestions on the application of this system in judicial practice. The case belongs to the significant capital shortage as stipulated in the “The Summaries of the National Conference for Work of Courts on the Trial of Civil and Commercial Cases”, and the Supreme People’s Court made the final judgment in accordance with the third paragraph of Article 20 of the Company Law that the shareholder Z shall bear joint and several liability for the company’s debts within the scope of its transferred funds, which is a precise application of the denial system of corporate personality.