论瑕疵股权转让后补足责任的承担-以公司法解释（三）第19条的修改为中心(硕士)(论文30000字)
摘 要
瑕疵股权应从广义上理解，违背资本三原则的出资行为均被指称为瑕疵出资，具体包含不履行出资义务、不完全履行出资义务、抽逃出资。瑕疵股权包括：未履行出资义务或未全面履行出资义务的股权和抽逃出资所导致的瑕疵股权。关于瑕疵股权转让合同的效力，学界主要有绝对无效说、区别对待说、可撤销说、绝对有效说四种观点，其中最有说服力的是可撤销说。原股东承担补足责任、补充赔偿责任的依据在于代位权理论与第三人侵害债权理论。瑕疵股权受让人承担补足责任、补充赔偿责任的依据在于权益义务相一致原则。
最高人民法院发布了《关于适用公司法若干问题的规定（三）》（以下简称《公司法司法解释（三）》），其中第19条系对瑕疵出资股权转让后补足责任的承担的规定。该规定存在以下问题：关于受让股东的定义问题、受让人对于瑕疵股权明知的主观心态判断、《公司法司法解释（三）》第13、19条的适用范围问题、《公司法司法解释（三）》第19条造成的权利义务失衡问题。其中权利义务失衡问题是本文研究的重点。
对于瑕疵股权转让后的补足责任，英美法系和大陆法系认为原始股东承担责任自不待言，对于受让人是否承担责任，英美法系一般认为善意受让人不承担责任，大陆法系国家的公司法一般不考虑受让人的主观状态，受让人均需要承担连带责任。我国的立法既吸取大陆法系关于恶意受让人应当承担连带责任的规定，也借鉴了英美法系关于受让人善意与否对责任承担影响的立法考虑，但没有对瑕疵股权转让双方内部的权利义务分配进行合理的划定，导致有可能出现权利义务失衡。
故建议对《公司法司法解释（三）》第19条进行修改完善，以明知和完成股东名册登记为受让人承担责任之前提；以等价有偿原则、权利义务一致为原则，合理确定瑕疵股权补足责任的最终责任人；并扩大该司法解释的适用范围。
关键词：瑕疵股权 股权转让 补足责任
Abstract
The defective share should be understood in a broad sense. The three main principles of capital contribution are referred to as defective capital contribution, including the failure to fulfill the obligations of capital contribution, incomplete fulfilling obligations of capital contribution and escaping capital contributions. The defective shares include: the unfulfilled capital contribution obligation or the unfulfilled capital contribution obligation, and the defective equity caused by the withdrawal of capital. Regarding the effectiveness of the defective share transfer contract, there are four viewpoints in academic circles: absolute invalidity, differentiated treatment, revocable doctrine and absolute efficiency. The most convincing part is revocation. The basis of the original shareholder's liability for complementation and the liability for compensation lies in the theory of subrogation right and the theory of Third Party Infringement of creditor's rights. The basis of the liability for complementation and the liability for compensative compensation lies in the principle of the agreement between the rights and interests of the transferee of defective shares.
The Supreme People's Court issued the provisions on Several Issues concerning the application of company law (three), hereinafter referred to as the judicial interpretation of company law (three), of which nineteenth systems stipulate the obligation of complemental liability after the transfer of defective capital contribution. The provisions of the following problems: the definition of the problem about the transferee shareholders or assignee for the defective equity knowing the subjective state of mind, judgment of the "company law judicial interpretation (three)" article thirteenth, nineteenth of the scope of the problem, the "company law judicial interpretation (three)" nineteenth cause the rights and obligations of the imbalance. The issue of the imbalance of rights and obligations is the focus of this study.
After the transfer of defective equity to complement the responsibility, common law and civil law that the original shareholders liable for the assignee if It goes without saying that, assume responsibility, common law is generally believed that the bona fide assignee is not liable, the company law in continental law countries generally do not consider the assignee's subjective state assigns to bear joint and several liability. The legislation of our country not only learn rules about malicious assignee shall assume joint liability in civil law, but also from the Anglo American law system on the transferee in good faith and not take effect on the responsibility of legislative consideration, but not the distribution of rights and obligations of defective equity transfer of both the reasonable designation, may appear unbalance between rights and obligations.
The suggestions on the "company law judicial interpretation (three)" nineteenth revised and improved to knowingly and complete shareholders registration for the transferee shall bear the liability of the premise; to the principle of equal value, rights and obligations as the principle, reasonably determine the ultimate responsibility of defective equity complement responsibility; and expand the scope of the judicial interpretation.
Key words：Defective equity Stock transfer Make up the responsibility
目 录
引言…………………………………………1
（一）选题理由及意义…………………………………………1
（二）文献综述…………………………………………2
（三）研究思路及方法…………………………………………3
（四）研究的主要内容…………………………………………3
一、瑕疵股权转让及补足责任概述…………………………………………5
（一）瑕疵股权…………………………………………5
1．瑕疵股权的概念…………………………………………5
2．瑕疵股权的类型…………………………………………6
（二）瑕疵股权转让…………………………………………7
1．瑕疵股权转让的步骤和节点…………………………………………7
2．瑕疵股权转让的效力…………………………………………8
（三）瑕疵股权转让后承担补足责任的法理分析…………………………………11
1．原股东承担补足责任的法理依据…………………………………………11
2．受让人承担连责任的法理依据…………………………………………14
二、瑕疵股权转让后补足责任的法律规范及存在问题…………………15
（一）我国有关瑕疵股权转让后补足责任的法律规范…………………15
（二）瑕疵股权转让后补足责任的现行立法存在的问题……………16
1、关于受让股东的定义问题…………………………………………16
2、受让人对于瑕疵股权明知的主观心态判断……………………………17
3、《公司法司法解释（三）》第13、19条的适用范围问题…………………17
4、《公司法司法解释（三）》19条造成的权利义务失衡问题………………18
三、对《公司法司法解释（三）》19条权利义务失衡问题的分析……………………20
（一）违背立法目的…………………………………………20
（二）违背等价有偿原则…………………………………………22
（三）违背意思自治原则…………………………………………22
（四）股权出让方缺乏救济途径…………………………………………23
1、瑕疵股权转让合同的合法有效…………………………………………23
2、当事人无法通过意思自治排除《公司法司法解释（三）》第19条权利义务失衡问题…23
3、瑕疵股权出让方系责任最终承担人…………………………………………24
4、无法适用情势变更原则……………………………………………………24
（五）阻碍瑕疵股权交易…………………………………………25
（六）诱导意向受让人恶意接受瑕疵股权……………………………26
四、域外相关法律制度及其启示…………………………………………26
（一）域外相关法律制度…………………………………………26
（二）对我国的启示…………………………………………27
五、修改《公司法司法解释（三）》第19条的建议……………………………27
（一）以明知和完成股东名册登记为受让人承担责任之前提……………………27
（二）合理确定瑕疵股权补足责任的最终责任人…………………………………28
（三）扩大适用范围…………………………………………29
参考文献…………………………………………31
后记…………………………………………33 |
