裁判概述(shu)

　　公司(si)(si)對(dui)外負債后，在未經公司(si)(si)債權人同意的(de)情況下，作出(chu)“減(jian)資(zi)”的(de)股東會決議將部(bu)分股東認繳(jiao)(jiao)(jiao)出(chu)資(zi)義務(wu)免除(chu)，然后又通(tong)過增資(zi)方式引入其他投資(zi)人認繳(jiao)(jiao)(jiao)該(gai)退(tui)(tui)出(chu)股東的(de)出(chu)資(zi)義務(wu)，若公司(si)(si)的(de)該(gai)對(dui)外負債無法清(qing)償，原(yuan)退(tui)(tui)出(chu)股東仍要(yao)在其原(yuan)認繳(jiao)(jiao)(jiao)出(chu)資(zi)范圍內對(dui)公司(si)(si)債務(wu)承(cheng)擔連帶責任。

　　案情摘要

　　上海市第二中(zhong)級人民法院作出生效判決，判令中(zhong)儲國投實業公(gong)司(si)(si)向曲(qu)陽煤炭物(wu)流公(gong)司(si)(si)支(zhi)付貨款(kuan)3000多萬元。

　　另查明，在上述債務產生后(hou)，中儲(chu)國(guo)投實業公(gong)司作(zuo)出一系列(lie)關于公(gong)司注冊(ce)(ce)資(zi)(zi)(zi)(zi)(zi)本“減(jian)資(zi)(zi)(zi)(zi)(zi)又增資(zi)(zi)(zi)(zi)(zi)”的(de)股東會決議：即先將(jiang)公(gong)司的(de)注冊(ce)(ce)資(zi)(zi)(zi)(zi)(zi)本進行(xing)減(jian)資(zi)(zi)(zi)(zi)(zi)，減(jian)資(zi)(zi)(zi)(zi)(zi)的(de)結(jie)果是(shi)中儲(chu)國(guo)際控(kong)股公(gong)司不再是(shi)中儲(chu)國(guo)投實業公(gong)司的(de)股東；然后(hou)又對公(gong)司的(de)注冊(ce)(ce)資(zi)(zi)(zi)(zi)(zi)金進行(xing)增資(zi)(zi)(zi)(zi)(zi)，公(gong)司的(de)注冊(ce)(ce)資(zi)(zi)(zi)(zi)(zi)本又增加至減(jian)資(zi)(zi)(zi)(zi)(zi)前的(de)情況(kuang)，只不過原先由中儲(chu)國(guo)際控(kong)股公(gong)司的(de)認繳(jiao)出資(zi)(zi)(zi)(zi)(zi)改為由大連永通能源(yuan)有限公(gong)司和懷仁(ren)縣(xian)同煜華煤(mei)業有限責任公(gong)司出資(zi)(zi)(zi)(zi)(zi)。上述“減(jian)資(zi)(zi)(zi)(zi)(zi)又增資(zi)(zi)(zi)(zi)(zi)”操作(zuo)并未通知債權人(ren)曲陽煤(mei)炭物流公(gong)司。

　　曲(qu)陽煤(mei)炭物(wu)流公司依(yi)據生效判決向(xiang)執行法院(yuan)(yuan)申請(qing)(qing)對中儲國(guo)投實(shi)業公司強制執行，并申請(qing)(qing)追加(jia)中儲國(guo)際控股公司為被執行人。執行法院(yuan)(yuan)形式審查后，駁回其追加(jia)申請(qing)(qing)。

　　曲陽煤炭物(wu)流公司(si)訴至法院(yuan)，要求中(zhong)儲國(guo)際(ji)控股公司(si)在減(jian)資(zi)范圍內對中(zhong)儲國(guo)投實業公司(si)所負債(zhai)務承(cheng)擔連帶(dai)責(ze)任。一審法院(yuan)支持(chi)其(qi)訴訟請求，二(er)審法院(yuan)予(yu)以(yi)維持(chi)。

　　爭議焦點

　　中(zhong)儲國際控股(gu)公(gong)司(si)應否應在(zai)減資范圍內(nei)對(dui)中(zhong)儲國投實業公(gong)司(si)欠付曲陽煤(mei)炭物(wu)流公(gong)司(si)的債務(wu)承擔(dan)責任的問題(ti)？

　　法院認為

　　本案(an)中(zhong)，中(zhong)儲(chu)(chu)國(guo)(guo)投實業公(gong)(gong)(gong)司(si)在(zai)(zai)未向曲陽(yang)(yang)煤炭物流公(gong)(gong)(gong)司(si)履(lv)行(xing)通知義務的(de)(de)(de)(de)(de)情況下(xia)，其股(gu)東中(zhong)儲(chu)(chu)國(guo)(guo)際控(kong)股(gu)公(gong)(gong)(gong)司(si)經公(gong)(gong)(gong)司(si)股(gu)東會決議減資(zi)(zi)退股(gu)，違反(fan)了公(gong)(gong)(gong)司(si)資(zi)(zi)本不(bu)(bu)變(bian)和(he)(he)資(zi)(zi)本維持的(de)(de)(de)(de)(de)原則，與股(gu)東未履(lv)行(xing)出(chu)資(zi)(zi)義務及抽(chou)逃出(chu)資(zi)(zi)對(dui)(dui)于債(zhai)權人利益的(de)(de)(de)(de)(de)侵害在(zai)(zai)本質上并無不(bu)(bu)同，一審(shen)法(fa)(fa)(fa)院依照(zhao)《最高人民法(fa)(fa)(fa)院關于適用(yong)《中(zhong)華人民共和(he)(he)國(guo)(guo)公(gong)(gong)(gong)司(si)法(fa)(fa)(fa)》若(ruo)干問題的(de)(de)(de)(de)(de)規定(ding)（三）》第十三條第二款(kuan)“公(gong)(gong)(gong)司(si)債(zhai)權人請求未履(lv)行(xing)或未全面履(lv)行(xing)出(chu)資(zi)(zi)義務的(de)(de)(de)(de)(de)股(gu)東在(zai)(zai)未出(chu)資(zi)(zi)本息范圍內(nei)對(dui)(dui)公(gong)(gong)(gong)司(si)債(zhai)務不(bu)(bu)能清償(chang)(chang)部分承(cheng)擔補(bu)(bu)充(chong)賠償(chang)(chang)責任的(de)(de)(de)(de)(de)，人民法(fa)(fa)(fa)院應予(yu)支持”的(de)(de)(de)(de)(de)規定(ding)，判決中(zhong)儲(chu)(chu)國(guo)(guo)際控(kong)股(gu)公(gong)(gong)(gong)司(si)應在(zai)(zai)減資(zi)(zi)范圍內(nei)對(dui)(dui)上海昊閣(ge)公(gong)(gong)(gong)司(si)欠(qian)付(fu)曲陽(yang)(yang)煤炭物流公(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)債(zhai)務承(cheng)擔補(bu)(bu)充(chong)賠償(chang)(chang)責任，具有相應的(de)(de)(de)(de)(de)事實和(he)(he)法(fa)(fa)(fa)律依據(ju)，并無不(bu)(bu)當。

　　對(dui)(dui)于(yu)中(zhong)儲(chu)(chu)(chu)國(guo)際(ji)(ji)控(kong)股(gu)(gu)(gu)(gu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)上(shang)(shang)訴提出上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)（即中(zhong)儲(chu)(chu)(chu)國(guo)際(ji)(ji)控(kong)股(gu)(gu)(gu)(gu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)變(bian)(bian)更后的(de)(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)名(ming)稱(cheng)）在減資(zi)后又(you)將注(zhu)冊(ce)資(zi)本增(zeng)至37000萬(wan)元，未(wei)影(ying)響上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)償(chang)(chang)債(zhai)(zhai)能(neng)力(li)的(de)(de)(de)(de)(de)(de)(de)(de)問題。在公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注(zhu)冊(ce)資(zi)本實(shi)(shi)繳(jiao)制(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)情(qing)況下，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)減資(zi)后又(you)增(zeng)資(zi)，確實(shi)(shi)沒有導(dao)(dao)致公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)清(qing)償(chang)(chang)能(neng)力(li)和(he)(he)責任財(cai)產的(de)(de)(de)(de)(de)(de)(de)(de)減損。但(dan)在公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)注(zhu)冊(ce)資(zi)本認繳(jiao)制(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)情(qing)況下，交易(yi)相(xiang)對(dui)(dui)人對(dui)(dui)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)清(qing)償(chang)(chang)能(neng)力(li)和(he)(he)注(zhu)冊(ce)資(zi)本的(de)(de)(de)(de)(de)(de)(de)(de)信賴(lai)(lai)只能(neng)基于(yu)對(dui)(dui)股(gu)(gu)(gu)(gu)東的(de)(de)(de)(de)(de)(de)(de)(de)信賴(lai)(lai)，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)減資(zi)后又(you)增(zeng)資(zi)，導(dao)(dao)致公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股(gu)(gu)(gu)(gu)東發(fa)生(sheng)了變(bian)(bian)化，對(dui)(dui)股(gu)(gu)(gu)(gu)東的(de)(de)(de)(de)(de)(de)(de)(de)信賴(lai)(lai)也就喪失了基礎。本案(an)(an)系債(zhai)(zhai)權(quan)(quan)人以債(zhai)(zhai)務人違反(fan)法定程序減資(zi)導(dao)(dao)致債(zhai)(zhai)權(quan)(quan)實(shi)(shi)現受(shou)損為(wei)由(you)主張的(de)(de)(de)(de)(de)(de)(de)(de)侵權(quan)(quan)賠償(chang)(chang)之訴，根據上(shang)(shang)海(hai)(hai)市崇明縣人民法院(yuan)（2016）滬(hu)0230執1124號執行裁定和(he)(he)該院(yuan)向一審法院(yuan)發(fa)來的(de)(de)(de)(de)(de)(de)(de)(de)（2016）滬(hu)0230執1124號函，可以認定，上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)名(ming)下無財(cai)產可供(gong)執行，且案(an)(an)涉(she)多項(xiang)擔保(bao)均未(wei)得(de)到(dao)實(shi)(shi)際(ji)(ji)履行，曲(qu)(qu)陽煤炭物流公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)權(quan)(quan)未(wei)因(yin)上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)增(zeng)資(zi)和(he)(he)多個擔保(bao)人提供(gong)擔保(bao)而得(de)到(dao)清(qing)償(chang)(chang)，上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)增(zeng)資(zi)行為(wei)未(wei)對(dui)(dui)曲(qu)(qu)陽煤炭物流公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)債(zhai)(zhai)權(quan)(quan)實(shi)(shi)現產生(sheng)影(ying)響，債(zhai)(zhai)權(quan)(quan)不(bu)能(neng)實(shi)(shi)現的(de)(de)(de)(de)(de)(de)(de)(de)損害(hai)結果已實(shi)(shi)際(ji)(ji)發(fa)生(sheng)。故中(zhong)儲(chu)(chu)(chu)國(guo)際(ji)(ji)控(kong)股(gu)(gu)(gu)(gu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)提出上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)已將注(zhu)冊(ce)資(zi)本增(zeng)至37000萬(wan)元，未(wei)影(ying)響公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)償(chang)(chang)債(zhai)(zhai)能(neng)力(li)的(de)(de)(de)(de)(de)(de)(de)(de)上(shang)(shang)訴理由(you)缺乏事實(shi)(shi)依據，不(bu)能(neng)成立(li)(li)，本院(yuan)不(bu)予(yu)支(zhi)持(chi)。作為(wei)減資(zi)股(gu)(gu)(gu)(gu)東，中(zhong)儲(chu)(chu)(chu)國(guo)際(ji)(ji)控(kong)股(gu)(gu)(gu)(gu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)不(bu)當減資(zi)行為(wei)違反(fan)了公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)資(zi)本維持(chi)原則，導(dao)(dao)致上(shang)(shang)海(hai)(hai)昊(hao)(hao)閣(ge)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)不(bu)能(neng)全(quan)面清(qing)償(chang)(chang)其減資(zi)前(qian)所負債(zhai)(zhai)務，損害(hai)了債(zhai)(zhai)權(quan)(quan)人曲(qu)(qu)陽煤炭物流公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)利(li)益。中(zhong)儲(chu)(chu)(chu)國(guo)際(ji)(ji)控(kong)股(gu)(gu)(gu)(gu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)主張其減資(zi)行為(wei)與曲(qu)(qu)陽煤炭物流公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)債(zhai)(zhai)權(quan)(quan)受(shou)損沒有因(yin)果關系的(de)(de)(de)(de)(de)(de)(de)(de)上(shang)(shang)訴理由(you)亦不(bu)能(neng)成立(li)(li)，本院(yuan)亦不(bu)予(yu)支(zhi)持(chi)。

　　案例索引

　　（2017）最高(gao)法民終422號

　　相關法條

　　《公司法》

　　第一百七十(shi)七條 公司需要減少注(zhu)冊資本時(shi)，必(bi)須編制資產負債表及財產清單。

　　公(gong)司應當自作出(chu)減少(shao)注(zhu)冊資本決(jue)議之日(ri)(ri)(ri)起(qi)(qi)十日(ri)(ri)(ri)內通(tong)知債(zhai)權人，并于三十日(ri)(ri)(ri)內在報紙上公(gong)告(gao)(gao)。債(zhai)權人自接到通(tong)知書之日(ri)(ri)(ri)起(qi)(qi)三十日(ri)(ri)(ri)內，未(wei)接到通(tong)知書的自公(gong)告(gao)(gao)之日(ri)(ri)(ri)起(qi)(qi)四十五(wu)日(ri)(ri)(ri)內，有權要求公(gong)司清(qing)償(chang)債(zhai)務(wu)或者提(ti)供相應的擔保(bao)。

　　《最高(gao)人民法院關(guan)于適用《中華人民共和(he)國(guo)公司(si)法》若干問題的規(gui)定(ding)（三）》

　　第十(shi)三條第二款 公司(si)債權(quan)人(ren)(ren)請(qing)求未(wei)履行(xing)或(huo)者(zhe)未(wei)全面(mian)履行(xing)出資(zi)義務的(de)股東在未(wei)出資(zi)本息范圍內對公司(si)債務不(bu)(bu)能清償的(de)部分承擔補充(chong)賠(pei)償責任(ren)(ren)的(de)，人(ren)(ren)民法(fa)院應予支持(chi)；未(wei)履行(xing)或(huo)者(zhe)未(wei)全面(mian)履行(xing)出資(zi)義務的(de)股東已經承擔上述(shu)責任(ren)(ren)，其他債權(quan)人(ren)(ren)提出相同請(qing)求的(de)，人(ren)(ren)民法(fa)院不(bu)(bu)予支持(chi)。

　　實務分析

　　關于認(ren)(ren)(ren)(ren)繳(jiao)期(qi)(qi)限未到(dao)的(de)(de)(de)情形(xing)下，公(gong)司(si)通過減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)方式全部或(huo)部分免除(chu)個別(bie)股(gu)(gu)(gu)(gu)東(dong)(dong)的(de)(de)(de)認(ren)(ren)(ren)(ren)繳(jiao)義務，法(fa)律并(bing)未禁止。但是，減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)操(cao)作不(bu)得(de)有損已有債(zhai)(zhai)權人的(de)(de)(de)利益(yi)(yi)，雖然減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)時(shi)(shi)(shi)該認(ren)(ren)(ren)(ren)繳(jiao)義務并(bing)未到(dao)履行期(qi)(qi)，從公(gong)司(si)注冊資(zi)(zi)(zi)(zi)(zi)(zi)金額上看并(bing)未現實減(jian)少，但減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)所(suo)免除(chu)義務的(de)(de)(de)股(gu)(gu)(gu)(gu)東(dong)(dong)其認(ren)(ren)(ren)(ren)繳(jiao)義務被免除(chu)仍然可(ke)能侵犯(fan)債(zhai)(zhai)權人對該股(gu)(gu)(gu)(gu)東(dong)(dong)認(ren)(ren)(ren)(ren)繳(jiao)能力的(de)(de)(de)信賴利益(yi)(yi)。同(tong)時(shi)(shi)(shi)本判(pan)例也表明，即使后(hou)期(qi)(qi)公(gong)司(si)再通過增(zeng)資(zi)(zi)(zi)(zi)(zi)(zi)形(xing)式加(jia)入另一(yi)股(gu)(gu)(gu)(gu)東(dong)(dong)作出同(tong)等額度(du)的(de)(de)(de)出資(zi)(zi)(zi)(zi)(zi)(zi)義務，該行為直接導(dao)致認(ren)(ren)(ren)(ren)繳(jiao)股(gu)(gu)(gu)(gu)東(dong)(dong)變化，債(zhai)(zhai)權人對債(zhai)(zhai)權設立時(shi)(shi)(shi)原(yuan)認(ren)(ren)(ren)(ren)繳(jiao)股(gu)(gu)(gu)(gu)東(dong)(dong)的(de)(de)(de)能力信賴也失(shi)去了存(cun)在的(de)(de)(de)基礎(chu)。因(yin)此，后(hou)續新(xin)加(jia)入新(xin)股(gu)(gu)(gu)(gu)東(dong)(dong)承繼減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)原(yuan)股(gu)(gu)(gu)(gu)東(dong)(dong)的(de)(de)(de)出資(zi)(zi)(zi)(zi)(zi)(zi)義務并(bing)不(bu)必然能衡平債(zhai)(zhai)權人權益(yi)(yi)。因(yin)此，上述(shu)減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)再增(zeng)資(zi)(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)操(cao)作未經(jing)已存(cun)債(zhai)(zhai)權人同(tong)意的(de)(de)(de)，債(zhai)(zhai)權人有權要求原(yuan)股(gu)(gu)(gu)(gu)東(dong)(dong)在減(jian)資(zi)(zi)(zi)(zi)(zi)(zi)對應認(ren)(ren)(ren)(ren)繳(jiao)范圍內承擔責任。筆者贊同(tong)本觀點，特(te)推薦本文援引判(pan)例。