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一人公司虽然具有法人资格,可以成为单位犯罪的主体,但是由于其结构的特殊性,导致其唯一股东的财产极易与公司财产相混同,从而突破单位犯罪的框架。在刑事司法实践中可以考虑适用推定的理论,对一人公司直接按照自然人犯罪来处理,同时允许自然人股东提出证据证实其股东与公司人格相互独立,并按照单位犯罪来处理。
Although a one-person company has legal personality, it can become the main body of a unit crime. However, due to its special structure, its sole shareholder’s property can easily be confused with the company’s property, thereby breaking the framework of unit crime. The theory of presumption may be considered in the practice of criminal justice and the one-person company should be dealt with directly according to the crimes committed by natural persons while allowing the shareholders of natural persons to submit evidences to prove the independence of their shareholders and the company’s personality and to deal with them according to the unit crime.