論公司負責人變更之公法上金錢給付義務行政執行責任問題

Abstract

近來常見有公司負責人於公司滯欠國家稅捐、罰鍰、規費等公法上金錢給付義務後，為規避繳納義務、履行公司負責人責任，刻意形式上變更公司負責人，但仍實際掌握、控制公司經營權，進行隱匿、處分公司財產，或任意使欠稅公司倒閉，再另行設立新公司，致國家債權無法徵起之案件，則基於國家債權之實現與法治國原則之維護，對於我國行政執行法上公司負責人概念、公司變更登記制度、公司負責人本身之各種公法上金錢給付義務行政執行責任，實有加以釐清、分析探討必要，且針對公司負責人變更之現行法律制度尚待檢討之處，提出研究建議，為本論文之研究主軸，期使藉由本報告之提出，對國家公司變更登記、稅務制度的完善，再向前邁進一步。

In recent years, there are often company-owned company responsible for the country owe taxes, fines, fees and regulations on money payment obligations under public law, in order to avoid paying duty, to fulfill the responsibility of the company responsible person, person in charge of deliberate change in form, but the actual master control operations of the company, the privileged, dispose of the company's property taxes or make any company closures, and then set up a separate new company, Cause cases to national debt can not be expropriated. For required to achieve the rule of law principle of national claims, Taiwan Administrative Execution Law to define the relevant person in charge, the company changed the registration system, the company responsible for their own money to pay for a variety of public law obligations to perform administrative responsibility, explained, analyzed and discussed the necessary. And made provision for the legal system of the company responsible for the change of the need to review research proposals, the purpose of this paper is to study and hope that by the study, the company changed the legal registration, tax system, and then even more perfect.