The Violation of Section 9 of Company Act and the Study of False Capital

• Main Authors: Ching-ming,Liu, 劉景銘
• Other Authors: Mei-Juh Huang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/72596333156117127309

碩士 === 輔仁大學 === 會計學系碩士班 === 102 === The Control Yuan’s correction of the Ministry of Economic Affairs in 2013 indicated a major defect. Despite the fact that the Control Yuan constantly discovered false report of investigation, it failed to take legitimate action against the violation up to ten years. Apparently, it was a dereliction of duty. As early as in 2009, the minimum capital requirements of Company Act were removed. The industry specially permitted was exempted from the Company Act Article 9.The individuals, agents, and other related industry involved should be free from punishment; however, they remained engaged in the unlawful act for certain reasons. Moreover, the fact that several legislators proposed the “Section 9 of Company Act revises draft,” proved that the provision should be reviewed and revised. Based on the rulings of national district courts in a particular period as the database, this thesis collected and summarized from the judgment. In addition, this thesis summarized, calculated, and analyzed the identity of the defendant, punishments, commuted to a fine and commute, suspension of punishment. This thesis aims at explaining the intention of the unlawful act to further impede entrepreneurs and individuals responsible for the capital increase from committing a crime. Moreover, this thesis provides some advices for those violators, thereby minimizing the damage.