股东抽逃出资补充责任诉讼程序研究  

A Study on the Litigation Procedure for Supplementary Liability of Shareholders’Withdrawal of Capital Contributions

作　　者：宋春龙 Song Chunlong(Law School,Ocean University of China,Qingdao,Shandong 266000)

机构地区：[1]中国海洋大学法学院,山东青岛266000

出　　处：《河南财经政法大学学报》2024年第2期26-37,共12页Journal of Henan University of Economics and Law

基　　金：2020年国家社会科学基金青年项目“补充之债诉讼程序研究”(项目编号:20CFX028)的阶段性成果。

摘　　要：股东抽逃出资补充责任诉讼程序呈现审判与执行叠加下的“双轨制”。双轨制的实践运作呈现诉讼标的识别不明、股东地位认定存疑、异议之诉延缓债权实现等问题,程序聚合实际呈现程序竞合。对此,可从诉讼标的识别、先诉抗辩权的有无以及裁定—追加的定位三方面进行分析。应合理做到请求权及责任履行顺序性的程序转化。可保留审判导向型程序,以普通共同诉讼应对共同起诉问题。对审判导向型程序的不能清偿予以明确,借助“终本裁定”明确“公司不能清偿”的证明。由于执行裁定难以就“抽逃出资”问题予以准确判断,可废止执行导向型,回归程序单轨制。The litigation procedure of shareholders’supplementary liability for capital withdrawal presents a“double-track system”of the superposition of trial and execution.The practice operation of the dual-track system displays some problems,such as unclear identification of the subject of litigation,doubtful identification of the shareholder’s status,and delay of the claim realization caused by the dissenting lawsuit.The procedural aggregation actually presents procedural concurrence.To this end,it can be analyzed from three aspects:the identification of the object of litigation,the existing or not of beneficium ordinis and the position of adjudication and addition.The procedure transformation of the right of claim and responsibility performance in sequence should be reasonably achieved.The trial-oriented procedure can be retained,and the problem of joint action can be handled by the ordinary joint litigation.The unliquidability of the trial-oriented procedure should be clarified,and the proof of“the company cannot liquidate”should be clarified with the help of the“ruling of ending this execution procedure”.Because it is difficult to make an accurate judgment on the issue of“withdrawal of capital contribution”in the execution ruling,the execution-oriented system can be abolished and the procedural monorail system can be returned.

关 键 词：股东补充责任 诉讼标的 先诉抗辩权 抽逃出资 

分 类 号：D925.1[政治法律—诉讼法学]