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一人有限公司的法律主体独立性决定其可以成为单位犯罪的主体。在单位共同犯罪中,单位所处的主、从犯地位决定了其直接责任人员的主、从犯地位。虽然以某一组织的名义实施犯罪,但当该组织的单位犯罪主体资格被否定后,参与犯罪的人员不能再按“直接负责的主管人员和其他直接责任人员”来论处,而应按自然人犯罪来定罪量刑。
The one-man limited company’s legal subject independence determines that it can be the subject of unit crime. In the joint crimes committed by the unit, the principal and accomplice positions in which the unit is situated determine the principal and accomplice position of the persons directly responsible for the unit. Although the crime is committed in the name of an organization, when the eligibility of the unit of crime in the organization is denied, the persons involved in the crime can no longer be referred to as the “directly responsible supervisor and other directly responsible persons” Natural person guilty of crime to sentence.