중국 회사법상 1인회사의 법인격 부인에 관한 소고

One-man company holds only one person as a company member. Due to traits of one-man company, it has many problems under discussion on improvement ways. A theory of disapprovement of incorporation asserts a principle of separation which recognizes a legal personality independent from one-employee. The theory asserts that as a result, one-man company may be discrepant from balance, disapproves the legal personality of the company about special matters, and pursues an adequate solution. One-person company and the theory of disapprovement of incorporation are under establishment and development by theories and precedents over the world, but China made legal regulations clear, in relation with one-person company and the theory of incorporation, when China revised Company Law in 2005 to soften business administration and to protect creditors. In addition, a regulation is provided on disapproval of incorporation in relation with one-man company. This study reviews, and draws out problems and suggestions on one-man company under Chinese Company Law, the piercing of the corporate veil, and the piercing of the corporate veil under one-man company.