CAJ | 학술논문

反向刺破公司面纱制度是建立在传统刺破公司面纱制度基础上的一项新的制度,其作用在于进一步调整传统刺破无法调整的股东与债权人之间的利益关系,以实现公司法人制度的实质正义。虽然国内反向刺破的案例相对较少,但建立此制度是完善公司法的必然要求,必须明确此制度的适用条件及其基本法律依据。
반향자파공사면사제도시건립재전통자파공사면사제도기출상적일항신적제도,기작용재우진일보조정전통자파무법조정적고동여채권인지간적이익관계,이실현공사법인제도적실질정의。수연국내반향자파적안례상대교소,단건립차제도시완선공사법적필연요구,필수명학차제도적괄용조건급기기본법률의거。
Reverse piercing of corporate veil is a new system that based on the traditional piercing corporate veil system,and it plays an important role in adjusting the interests of the shareholders and creditors which the traditional one cannot.For this new system,the essence of justice can be realized.Although the domestic reverse piercing cases are relatively less,but the establishment of this system is the inevitable requirement of perfecting company law.It is necessary to clear the applicable condition and legal basis of this system.