类型化视角下股东出资义务的证明责任问题  

The Problem of Burden of Proof in Shareholders’Capital Contribution Obligations From Typological Perspective

作　　者：周志东 Zhou Zhidong(School of Law,East China Normal University,Shanghai 200241)

机构地区：[1]华东师范大学法学院,上海200241

出　　处：《河南财经政法大学学报》2025年第2期105-120,共16页Journal of Henan University of Economics and Law

基　　金：2022年国家社会科学基金重大项目“我国民法评注编纂重大问题研究”(项目编号:22&ZD205)的阶段性成果。

摘　　要：股东出资义务纠纷类型多样,仅凭《公司法解释三》第二十条并不能为当事人的举证和司法裁判提供明确的指引。解决问题的出路是区分出资义务的不同类型,运用证明责任规范说进行证明责任分配。在自始未出资情形中,被告股东履行出资义务系权利消灭要件,应由被告承担证明责任;在抽逃出资中,原告应就存在公司向股东的利益流转、公司利益遭受损害承担证明责任,而利益流转经过法定程序或具有合理理由,则由被告承担证明责任;被告股东注资后随即转出出资,虽有抽逃出资之外观,但本质上属虚假出资,被告应对其完成出资的主客观方面承担证明责任。研究表明,证明责任规范说在复杂的商事纠纷中,亦能发挥其应有的作用和优势。Since disputes over shareholders’capital contribution obligations are diverse,Article 20 of the Judicial Interpretation of the Company LawⅢalone cannot provide clear guidance for parties’to provide evidence and judicial adjudication.The solution lies in distinguishing between different types of contribution obligations and applying the normative theory of burden of proof to allocate the burden of proof.In cases of initial non-contribution,the defendant shareholder’s fulfillment of the contribution obligation is a condition for the extinction of rights,and the burden of proof should fall on the defendant.In cases of capital withdrawal,the plaintiff should bear the burden of proving the existence of a transfer of benefits from the company to the shareholder and the resulting harm to the company,while the defendant should bear the burden of proving that the transfer followed legal procedures or had reasonable justification.When a defendant shareholder transfers the contribution immediately after its injection,although it may appear as capital withdrawal,it is essentially a false contribution,and the defendant should bear the burden of proving both the subjective and objective aspects of the completed contribution.The research in this paper also demonstrates that the normative theory of burden of proof can play its due role and exhibit its advantages in complex commercial disputes.

关 键 词：自始未出资 抽逃出资 虚假出资 证明责任 

分 类 号：D925.1[政治法律—诉讼法学]