Introduction
Background
The Supreme Court rendered the 109-Tai-Shang-2579 Decision of November 12, 2020 (hereinafter, the “Decision”), holding that the restructuring and ownership change of a business entity under Article 20 of the Labor Standards Law mean that the organization format of the business entity is changed, its original personality as a juristic person is extinguished due to a transfer of ownership, or the legal representative of a sole proprietorship or partnership is changed.
最高法院於109年11月12日作成109年度台上字第2579號判決（下稱本號判決），表示勞動基準法第20條所謂事業單位改組或轉讓，指事業單位變更組織型態，或其所有權因移轉而消滅原有之法人人格，或獨資或合夥事業單位之負責人變更而言。獨資事業之單位若於變更負責人時，未發給員工資遣費，則新負責人於承接事業單位後，就員工受僱於前負責人之工作年資應予以承認，方屬適法。
本號判決之事實為，上訴人主張，其自民國84年起受僱於被上訴人之父A所經營之系爭小吃店，擔任廚師。嗣A於民國97年3月死亡，由被上訴人承受經營系爭小吃店，依勞動基準法（下稱勞基法）第20條規定，應概括承受A之權利義務。被上訴人於106年2月以系爭小吃店將休業為由，未經預告終止勞動契約。被上訴人應依勞基法第24條、第39條，給付上訴人向臺北市政府申請勞資爭議調解時回溯5年之加班費、休假暨國定假日工資，及上訴人按特休日數計算之特休工資。另上訴人之年資應自餐飲業公告適用勞基法之日，即民國87年12月底起算至106年2月底止，按勞基法第17條第1項第2款規定，以工作年資18.5年為計算基礎。
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