Company Act Article 150
In the event that a company not be formed, the promoter shall be jointly and severally responsible for the consequence of their acts in forming the company and all expenses incurred. The same shall apply to that portion of the expenses which were curtailed on account of being excessive.
中文原文 公司法第150條
公司不能成立時,發起人關於公司設立所為之行為,及設立所需之費用,均應負連帶責任,其因冒濫經裁減者亦同。