機構的董事要負刑責嗎

Directors are the officers appointed by the shareholders (Owners) of a limited company in the Annual General Meeting of the company.

Managers are normally a staff member of the company and are employed by the company wholly operated by the Board of Directors. This is then a employer-employee relationship.

If the financial problems or issues are developed or incurred in the normal course of the business, the directors are primarily not personally liable. However, if the issues are developed or structured with dishonest, unfaithful or even fradulent acts, then these maybe considered a criminal issue. The dishonest directors are personally liable for the damages or loss.