A Research On Zhe Decision Rules About One-man Company's Disregard Of Corporatio

On the basis of summarizing and studying a large number of cases of one-person corporate personality denial disputes in recent years,this paper combined with existing laws and judicial interpretations,especially the content of corporate disputes in the revision of The Company Law in2018 and the Summary of Civil and Commercial Trials of National Court published during the writing period of this paper,and concluded that in the disputes of one-person corporate personality denial,courts at all levels judged whether shareholders of one-person company abused the independent status of corporate legal person and limited liability of shareholders,as well as the judgment regulations on the burden of proof on shareholders of one-person company.The first paragraph introduces how the courts at all levels define the rules of one-man company;The second and third paragraphs start from the general rules of personality denial unlimited liability companies and the particularity of one-person company's holding structure,and conclude that property confusion is the factor tojudge whether one-person company shareholders abuse the company's independent personality and limited liability.The fourth paragraph discusses the relationship between articles 62 and 63 of the Company Law from the perspective of system interpretation,demonstrates that the mandatory audit of one-person company in Article 62 of the Company Law is also part of the inversion of burden of proof rule in the dispute of one-person company personality denial,and based on this,further studies the proving role of audit reporting judging whether summary,content of dispute about the company summarized in one-man company personality denied the dispute,the courts to determine whether a company's shareholders abuse the company legal person independent and limited liability of shareholders,the shareholders of a company and one for the proof of the regulation.