중국형법 중 허위출자죄와 출자도피죄에 대한 연구-형법과 회사법의 연결을 겸하여 논함

Based on the modification of the Company Law and the criminal policy of combining punishment with leniency, this paper analyzes the false capital contribution, withdrawing capital crimes in the running of the new company law. The offences related to the capital system in the Chinese Criminal Law 0f 1997 were based on the statutory capital system of Company Law of 1993 which was completely amended in 2005 towards the authorized capital system. These significant changes to the company capital system should produce eventual consequences on criminal law as ultima ratio. This paper proposes to abolish the offence of false capital contribution, to modify the offence of withdrawal of contributed capital in future criminal law reform.