There are three theories of legal personality: the realist, fiction and the objective. The fiction personality theory is controversial since non-human or artificial bodies’ (such as companies) are accepted legal entities because human beings provide the mind and soul (corpus and animus). Therefore, companies have a legal identity, right to own property and can sue or be sued.
However, such entities cannot be physically present in court to answer for offences committed. Furthermore, unless it is through liquidation or winding up, they cannot be punished by death.