违规减资中股东责任的司法裁判研究

Judicial research on shareholder liability in illegal capital reduction

近年来,公司违规减资的行为层出不穷。虽然《中华人民共和国公司法》①第一百七十七条对公司的减资程序做出了详细规定,但关于违反该规定的具体责任类型、责任承担者、责任范围等问题,在我国相关法律中都未提及。实践中,法官运用设证推理、类推适用等不同的法律方法,选择不同的利益着重点,对减资行为进行不同的法律解释,对“股东在公司违法减资中是否应当承担责任”做出了截然相反的判决结果。每一种法律方法的适用都存在其独到之处与劣势,理解不同案例中法条适用的具体思路,反思不足之处,力求思考与改进。

In recent years,the company’s illegal capital reduction behavior emerges in endlessly.The specific liability type,liability bearer and liability scope in violation of the procedural provisions in Article 177 of the Company Law are not specified in the relevant laws of China.In practice,judges use different legal methods,choose different interests to focus,and make different judgments on“whether shareholders should bear responsibility in the illegal capital reduction of the company”.Different legal interpretations of capital reduction behavior lead to two completely opposite judgment results.They set up certificate to make shareholders exempt from liability in the violation of capital reduction of the company,and the analogy applies the relevant provisions of capital withdrawal to make shareholders liable.The application of each legal method has its own unique and disadvantages,in order to understand the specific ideas of the application of different cases,reflect on the shortcomings,and strive to think and improve.