海南某矿业公司于2014年1月24日在海口市工商行政管理局登记成立，注册资本为500万元，其中黄某某认缴250万元，占注册资本的50%，吴某认缴250万元，占注册资本的50%，法定代表人为吴某。海南某矿业公司以黄某某在完成验资后未经吴某、海南某矿业公司的同意或授权下于2014年3月6日擅自将海南某矿业公司账户内的注册资金500万元转入自己账户内为由，主张黄某某返还250万元及利息。黄某某以验资款500万元并非吴某、黄某某、海南某矿业公司所有以及吴某向其支付的580万元基本用于支付土地款等投资碎石矿事项，并认为海南某矿业公司的诉讼请求超过诉讼时效等为由抗辩应驳回海南某矿业公司的诉讼请求。

On January 24, 2014,Hainan X Mining Company　was　incorporated　in Haikou,　with a registered capital of　RMB　5 million, of which　RMB　2.5 million was subscribed by Huang XX, accounting for 50% of the registered capital, and　RMB　2.5 million was subscribed by Wu X, accounting for 50% of the registered capital. The legal representative was Wu X. The mining company claimed that Huang XX shall refund　RMB　2.5 million and interest thereof on the grounds that Huang XX transferred the registered capital of　RMB　5 million(after the capital verification)　in the account of the mining company into her/his own account without the consent　of Wu X　or the　authorization of　the mining company on March 6, 2014. Huang XX　requested　the Court　to　reject　the claim of the mining company on the groundsthat the verified capital of　RMB　5 million was not owned by Wu XX, Huang XX　or　the mining company, and that the amount of　RMB　5.8 million paid by Wu XX was basically used to pay for land and other investment in gravel mines, and that　the limitation period of this case has expired.

　　海口市秀英区人民法院作出(2019)琼0105民初6294号民事判决：黄某某应于判决发生法律效力之日起十日内向海南某矿业公司返还2500000元及支付相应利息；驳回海南某矿业公司的其他诉讼请求。黄某某不服，提起上诉。海口市中级人民法院作出（2020）琼01民终2423号民事判决：驳回上诉，维持原判。

Xiuying　Primary People's　Court　issued　the　Civil　Judgment(2019) Qiong 0105 MinChu No.6294　for this case: Huang XX shall refund　RMB2,500,000 and pay corresponding interest to the mining company within 10 days from the effective date of the judgment; Other claims of the mining company were rejected. Huang XX　dissatisfied with the judgment,filed an appeal.Haikou Intermediate People's Courtrendered theCivil Judgment(2020) Qiong 01 MinZhong No.2423　for this case:　The appeal was dismissed and the judgment of the first-instance court was affirmed.

　　法院生效判决认为：《最高人民法院关于适用<中华人民共和国公司法>若干问题的规定（三）》第十九条第一款规定：“公司股东未履行或者未全面履行出资义务或者抽逃出资，公司或者其他股东请求其向公司全面履行出资义务或者返还出资，被告股东以诉讼时效为由进行抗辩的，人民法院不予支持。”本案海南某矿业公司主张黄某某返还250万元的理由是黄某某将海南某矿业公司账户500万元转账至自己账户，黄某某抽逃出资的行为损害了海南某矿业公司的权益，根据上述法律规定，黄某某以海南某矿业公司的诉讼请求超过诉讼时效为由进行抗辩的理由不成立，不予采纳。《中华人民共和国公司法》第三十五条规定，公司成立后，股东不得抽逃出资。吴某分别于2014年1月26日、1月27日向黄某某共计支付580万元用于对海南某矿业公司的出资，黄某某未将该款项用于公司出资，而是自行采用代理公司垫资验资的方式完成公司注册。2014年3月5日，以吴某名义向海南某矿业公司账户存入投资款250万元；同日从黄某某的账户向海南某矿业公司账户转入投资款250万元。2014年3月6日，海南明志会计师事务所经验资，出具“海南某矿业公司验资报告书”确认吴某、黄某某各已向海南某矿业公司出资250万元。2014年3月6日，黄某某将海南某矿业公司账户中的500万元转入其名下的个人账户，并在公司成立后亦未以其他方式进行货币出资，经（2018）琼0105民初997号民事判决和（2018）琼01民终4273号民事判决认定黄某某的行为已经构成抽逃出资，故黄某某的行为侵害了海南某矿业公司的利益。《最高人民法院关于适用<中华人民共和国公司法>若干问题的规定（三）》第十四条第一款规定：“股东抽逃出资，公司或者其他股东请求其向公司返还出资本息、协助抽逃出资的其他股东、董事、高级管理人员或者实际控制人对此承担连带责任的，人民法院应予支持。”因此，海南某矿业公司主张黄某某返还250万元资金和相应利息的诉讼请求，有事实和法律依据，予以支持。
The　Court held that: Paragraph 1 of Article 19 of the Provisions of the Supreme People's Court on Several Issues Concerning the Application of the　Company Law of the People's Republic of China(III) stipulates: "Where a shareholder of a company fails to perform or fully perform its capital contribution obligations or withdraws its capital contribution, and the company or other shareholders request　the said shareholder　to fully perform　his　capital contribution obligations to the company or refund　his　capital contribution, the defendant shareholder defends on the grounds of statute of limitations, the people's court shall not affirm.” In this case, the mining company claimed that Huang XX would refund　RMB　2.5 million because Huang XX transferred　RMB　5 million from the account of the mining company to his own account, and Huang XX's withdrawal of capital damaged the rights and interests of the mining company. According to the above laws and regulations, Huang XX's defense on the grounds that the statute of limitations expired for the claim of the mining company shall be invalid and unacceptable . Article 35 of the　Company Law of the People's Republic of China　stipulates that　upon the incorporation of a company, the shareholders shall not withdraw their capital contribution.　On January 26 and January 27, 2014, Wu X paid a total of　RMB　5.8 million to Huang XX for contribution to the mining company. Huang XX did not use the money for the company's contribution but completed the company registration by means of verification on capital from the registration agency service provider. On March 5, 2014, the investment amount of　RMB　2.5 million was deposited into the account of the mining company in the name of Wu X; On the same day, the investment amount of　RMB　2.5 million was transferred from Huang XX's account to the account of the mining company. On March 6, 2014, Hainan Mingzhi Certified Public Accountants Co., Ltd. issued the Capital Verification Report of the mining company after capital verification, confirming that Wu X and Huang XX had each contributed　RMB　2.5 million to the mining company. On March 6, 2014, Huang XX transferred　RMB　5 million from the account of the mining company to his personal account, and then did not make monetary contributions in other ways after the establishment of the company. According to the civil judgment　(2018) Qiong 0105 MinChu No.997 and (2018) Qiong 01 MinZhong No.4273, Huang XX's behavior has constituted a capital withdrawal, so Huang XX's behavior infringed on the interests of the mining company. The Article 14 (1) of the Provisions of the Supreme People's Court on Several Issues Concerning the Application of the　Company Law of the People's Republic of China　(III) stipulates that: "Where a shareholder withdraws　his/her　capital contribution,　the people's court shall　uphold　the claim　made by　the company or other shareholders　that the shareholder shall return to the company the principal and interest of the contribution,　and　that　other shareholders, directors,　senior management personnel　or　actual controlling parties　who　renders assistance　in　the　withdrawal shall be jointly and severally liable..” Therefore, the mining company’s claim that Huang XX's shall refund　RMB　2.5 million and corresponding interest has factual and legal basis and shall be　supported.

　　公司作为企业法人，有独立的法人财产，享有法人财产权。有限责任公司的注册资本为公司登记机关登记的全体股东认缴的出资额，股东用货币或者其他可以估价的财产出资的，需要交付于公司。股东的出资即转化为公司的独立财产，公司资产是维持公司正常经营和维护商业交易稳定性的必然基础。股东丧失了对其出资的所有权，从而获得基于出资而带来的股权。因此，股东具有出资的法定义务，是不能随意变更和免除的。公司成立后，股东不得抽逃出资，股东抽逃出资实质上是不法侵占公司财产。同时，股东抽逃出资不适用诉讼时效的有关规定。本案准确认定股东抽逃出资的行为，判令抽逃出资的股东返还出资款及利息，从而维持了公司资本信用，保障中小投资者的合法权益。

A company is an enterprise legal person which owns independent legal person property and enjoys legal person property rights.　　. The registered capital of a limited liability company shall be the amount of capital contributions subscribed by all the shareholders as registered with the　registration authority. Where a shareholder makes capital contributions in cash or other property that can be appraised, it shall pay or deliver to the company. The capital contribution of shareholders is transformed into the independent property of the company, and the company's assets are the inevitable basis for maintaining the normal operation of the company and maintaining the stability of commercial transactions. Shareholders lose the ownership of their capital contribution but obtain the equity based on the contribution. Therefore, shareholders have the legal obligation to contribute, and the obligation shall not be altered or exempted.　Upon incorporation　of the company,　the　shareholders　shall　not　withdraw　their capital contribution, withdrawal of capital　contribution　by shareholders is essentially　misappropriation　of company property. In addition,　the provisions　of　limitation　periods　shall not apply to the withdrawal of capital contribution by shareholders. In this case,　the Court　accurately identified the shareholder’s withdrawal of capital contribution and ordered the shareholder who withdrew capital contribution to refund the capital contribution and interest thereof, thus maintaining the capital credit of the company and protecting　the legal rights and interestsof　minority investors.