一、案件经过

1.The course of the case

刘先生注册了自己的公司进行创业，并担任自己公司的法定代表人。在办理公司的税务登记事项时，刘先生被税务局告知其是另外一家公司的法定代表人兼股东，该公司因合规经营的问题，被市场监督管理局吊销了营业执照，目前处于吊销状态。刘先生自己公司的税务也因此不能办理。

Mr. Liu has registered his own company to start abusiness and is the legal representative of his company. When handling the tax registrationof the company, the tax bureau informed Mr. Liu that he was the legalrepresentative and shareholder of another company. The company was revoked bythe department of market administration due to the problems of complianceoperation, and is currently in the state of suspension. Mr. Liu's own company'stax cannot be handled.

刘先生从不知道自己名下有这么一家公司，更没有签署过任何注册公司的文件。

Mr. Liu never knew that he had such a company underhis name, and he had not signed any documents of registered company.

接到税务局的通知以后，刘先生第一时间联系另外一家公司登记地属地的市场监督管理局，要求撤销自己被冒名登记的股东，市场监督管理局告知无法办理撤销登记。

After receiving the notice from the tax bureau, Mr.Liu contacted the local department ofmarket administration for the first time to ask for the cancellation of theshareholder whose name was registered by the company, and the department ofmarket administration informed that the cancellation of registration could notbe handled.

随后，刘先生又联系了税务局、银行等多部门，都无法给与解决方案。

Later, Mr. Liu contacted the tax bureau, bank andother departments, and could not give solutions.

事情一度陷入了无解的状态的。

Things were once in a state of no solution.

二、对被冒名者的潜在风险

2.Potential risks to the one who was stolen theidentity

1、对公司的债务要承担补充责任；

To undertake supplementary liability for the debtsof the company;

认缴制下，如该公司未实缴出资，则被冒名者需要就该公司欠付其他供应商的货款、借款或担保承担赔偿责任。

Under the subscription capital system, if thecompany fails to pay in its capital contribution, the one who was stolen theidentity shall be liable for the payment, loan or guarantee owed by the companyto other suppliers.

2、对公司承担股东出资义务；

To undertake the obligation of shareholder'scontribution to the company

认缴制下，被冒名者还要对公司承担出资义务。

Under the subscription capital system, the one whowas stolen the identity shall undertake the obligation of shareholder's contributionto the company

3、对公司可能产生的税务、行政管理要承担责任；

One may be responsible for the tax andadministrative management of the company

比如偷税漏税、虚开发票等都会产生一定的刑事或民事责任。

For example, tax evasion, false invoice and so onwill produce certain criminal or civil liability.

4、被异常监控

Being monitored

如该公司利用其账户违规进行资金往来甚至资金的跨境交易，则该股东名下的所有银行账户、支付渠道都可能会被监控或被公安、司法机关冻结。

If the company runs cross-border transactions ofcapital or even funds illegally with its account, all bank accounts and paymentchannels under the shareholder's name may be monitored or frozen by publicsecurity and judicial organs·

三、应对方案

3·Response plan

梳理徐宝同律师处理类似案件的经验，我们总结了以下有效的救济途径分享给大家：

Combing the lawyer Xu Baotong's experience inhandling similar cases, we summarized the following effective relief ways toshare with you

第一、确权之诉

First, the lawsuit of confirming power

被冒名者可以请求法院确认用以虚假注册公司的名称登记申请书、申请报告、股东会决议、公司章程、授权书、申请承诺书、投资协议书等文件无效；被冒名者也可以请求法院确认冒用他人名义注册公司的行为无效。

The one who was stolen the identity may request thecourt to confirm that the application for registration, the application report,the resolution of the shareholders' meeting, the articles of association, thepower of attorney, the application commitment, the investment agreement andother documents used to falsely register the company are invalid· The personmay also request the court to confirm that the act of falsely registering thecompany in another person's name is invalid.

第二、侵权之诉

Second, tort action

请求法院判令冒名者停止对被冒名者姓名权等权利的侵犯排除妨碍，赔礼道歉。冒名登记者在他人不知情的情况下，未经他人同意使用他人之名义，此种行为为侵权行为，侵犯了他人的姓名权等人身权利应当承担侵权责任。

Request the court to order the impostor to stop theinfringement of the victim's right to name, remove the obstruction and make anapology. Without the knowledge of others, the counterfeiter who uses the nameof others without the consent of others is an act of infringement, which shouldbear the tort liability

第三、在诉讼中提出抗辩免责

Third, in the litigation to raise defense exemption

一些地方法院在实践中对处理股权确认纠纷的问题作出了总结和指导，如上海市高级人民法院制定的《关于审理涉及公司诉讼案件若干问题的处理意见(二)》中指出：债权人向工商登记文件中的公司名义股东主张其承担出资不实的赔偿责任的，人民法院应予支持。名义股东向公司债权人承担责任后，可按照约定向实际出资人追偿因此遭受的损失。

In practice, some local courts have made a summaryand guidance on dealing with the dispute of equity confirmation.For example,the Shanghai Higher People's Court pointed out in the "opinions on SeveralIssues concerning the trial of litigation cases involving companies (2)":if the creditors claim to the nominal shareholders of the company in theindustrial and commercial registration documents that they should bear thecompensation liability for false capital contribution, the people's courtshould support it. After the nominal shareholder assumes the liability to thecompany's creditors, he can recover the losses from the actual investoraccording to the agreement.

在上述纠纷中，公司债权人将实际出资人与名义股东列为共同被告的，人民法院可以根据案情判决双方连带责任。名义股东有充分证据证明自己系被他人冒名为股东的，不予承担责任。也就是说，被冒名者可以不主动去注销自己的股东身份，等到公司债权人向公司股东主张出资不实的赔偿责任时，再举证证明自己系被他人冒名为股东的。

In the above-mentioned dispute, if the company'screditors list the actual investor and the nominal shareholder as the jointdefendants, the people's court may judge the joint liability of both partiesaccording to the facts of the case. If a nominal shareholder has sufficientevidence to prove that he has been impersonated as a shareholder by others, heshall not be liable. That is to say,the person who was stolen the identity maynot take the initiative to cancel his identity as a shareholder, wait until thecompany's creditors claim the compensation liability for the false capitalcontribution to the company's shareholders, and then prove that he is ashareholder by others.

但此种方式的难度和风险较大，如果没有充分的证据，法院有可能判决被冒名者先承担连带责任，再由被冒名者向冒名者追偿。

But this way is more difficult and risky. If thereis no sufficient evidence, the court may decide that the victim should bearjoint liability first, and then the victim can recover from the impostor.

第四、起诉市场监督管理局

Finally, sue the market administration bureau

请求法院判决市场监督管理部门撤销虚假登记。实践中，因市场监督管理部门缺乏可供操作的具体法律依据，只能依靠法院判决才能撤销此类虚假登记，保护被冒名者的合法权益。

The court is requested to rule the marketadministration bureau to cancel the false registration. In practice, due to thelack of specific legal basis for operation, the market administration bureaucan only rely on the court judgment to cancel such false registration andprotect the legitimate rights and interests of the victims

特别声明Notes：

以上文章仅代表作者本人观点，不代表上海锦坤律师事务所或其律师出具的任何形式之法律意见或建议。如需转载或引用该等文章的任何内容，请私信沟通授权事宜。如您有意就相关话题进一步交流或探讨，欢迎与本所或律师本人联系。

This article only represents the author's ownviews, and does not represent any form of legal opinions or suggestions issuedby Shanghai Jinkun Law Firm .If you need to reprint or quote any content ofthese articles, please contact us. If you are interested in further exchange ordiscussion on related topics, please contact the lawyer or us.

作者:徐宝 Author：XuBaotong

日照仲裁委员会 仲裁员

Arbitrator of RIZHAO Arbitration

上海锦坤律师事务所 合伙人

Partner of Shanghai JinKun Law firm

业务方向: 民商事类、诉讼仲裁争议解决

Commercial Arbitration and Litigation

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