刑法视野下非法转让股份行为的司法认定

Judicial Determination of Illegal Transfer of Shares from the Perspective of Criminal Law

司法机关在办理非法转让股份的刑事案件时,在定性上遇到了法律适用难题。目前,刑法学界和实务界对非法转让股份行为的性质认定存在较大的争议,主要有五种主张:以职务侵占罪定罪,以诈骗罪定罪,以盗窃罪定罪,以侵占罪定罪,以无罪论处。在刑事司法实践中,人们对股权取得方式存在较大分歧,而对股权取得方式的不同理解会影响到非法转让股份行为的司法认定。根据罪刑法定原则和刑法解释理论,对于仅记载于股东名册的股份进行非法转让的行为,应以侵占罪定罪处罚;而对于已在公司登记机关登记的股份进行非法转让的行为,应以诈骗罪定罪处罚。

When dealing with criminal cases of illegal transfer of shares,judicial authorities have encountered difficulties in the application of law qualitatively.At present,there are great disputes in the academic and practical circles of criminal law on the nature of illegal transfer of shares.There are five main opinions:convicted of“crime of post embezzlement”,convicted of“crime of swindling”,convicted of“crime of theft”,convicted of“crime of embezzlement”,and be found innocent.In the practice of criminal justice,there are great differences on the way of equity acquisition,and the different understanding of equity acquisition will affect the judicial determination of illegal transfer of shares.According to the principle of legality and the theory of criminal law interpretation,the illegal transfer of shares recorded only in the register of shareholders should be convicted and punished by the crime of embezzlement.The illegal transfer of shares registered in the company registration authority should be convicted and punished by the crime of fraud.