陕西省西安市长安区人民法院 民 事 判 决 书(2020)陕0116民初1180号 原告：潘信平。委托代理人：李来来，北京市盈科（西安）律师事务所律师。被告：高仁发。委托代理人：石磊，陕西瑞森律师事务所。原告潘信平诉被告高仁发租赁合同纠纷一案，本院立案后，依法适用普通程序由审判员李翌平独任公开开庭进行了审理，原告潘信平代理律师李来来及被告高仁发的代理律师石磊到庭参加了诉讼,本案现已审理终结。原告诉称，2015年11月1日，原、被告双方签署《合同》，约定：原告租赁位于西安市未央区三桥街办红光路中段35号付1号加油站，租金每年50万元整，租赁期限为10年，租期自2015年11月1日至2025年12月1日。合同签订后，原告依约于2015年12月1日，支付被告押金50万元，支付被告截止2018年5月30日的租金125万元。2018年6月24日，原告向被告支付2018年6月至2019年6月的租金50万元。2018年7月，加油站由于因所在村组拆迁停止营业，原告退回被告的证件。依据合同约定，合同终止5个工作日内，被告应退还押金50万元整和剩余的租金39.5万元，但原告多次催要，被告至今拒不退还，故原告诉至法院。请求判令：1、被告退还原告押金50万元及逾期支付利息2.5万元（利息按银行同期贷款利率4.35%，自2018年8月22日至2019年10月22日）要求计算至实际给付之日；2、判令被告退还原告剩余租金39.5万元及逾期支付利息2万元（利息按银行同期贷款利率4.35%，自2018年8月22日至2019年10月22日）要求计算至实际给付之日；3、本案诉讼费由被告承担。被告辩称原告所诉与事实不符。原告租赁期限截止2018年10月10日，且出租的不是加油站而是加油站的证照手续。合同约定退还押金需清理税费，原告有偷税、漏税的行为，至今没有清理2016、2017、2018年的企业所得税，不符合合同约定退还押金的情形。2018年6月向被告支付的50万元不仅有租金，还有原告代胡某某支付给被告的土地押金12万元。经审理查明，1996年9月1日，西安市未央区三桥街办西凹里村村民委员会（以下简称西凹里村委会）与陕西华孚石油化工有限公司签订合同书，约定西凹里村委会为陕西华孚提供企业用地。2000年陕西华孚石油化工有限公司设立陕西华孚石油化工有限公司西安分公司，并以陕西华孚西安分公司的名义办理了《石油经营资格证》、《易燃易爆化学品消防安全许可证》等证照。2019年10月29日，胡某某（甲方）与潘信平（乙方）签订《加油站承保经营协议》，约定甲方将自己所有的陕西省西安市未央区红光路中段加油站全部资产及经营承保权给乙方经营，承包期限自2015年11月1日至2023年12月23日。2018年8月17日，潘信平将加油站交给胡某某。高仁发是西安华孚的股东，2015年11月1日同潘信平签署《合同》，约定：“位于西安市三桥街办红光路中段35号付1号的加油站，西安华孚石油化工有限公司的加油站证件目前持有者高丽莉和胡某某产生证件归属权纠纷，导致加油站停业，经本人（潘信平）和目前加油站持证人高某某协商，……达成如下条款：1、租金每年五十万元整；2、租赁期限为壹十年，从2015年11月1日至2025年……甲方(高仁发)承诺：1.加油站经营期间，环境发生重大变化，甲方应在5个工作日内退还乙方（潘信平）给甲方所缴纳的剩余租金和承办加油站证件保证金五十万元…在乙方承租期到期时，清理在经营期间所产生的各项费用和税收，甲方应在5个工作日内退还乙方所缴纳的保证金50万元。……甲方违约需补偿乙方所有损失。”合同签订后，原告向被告支付了保证金50万元和截止2018年5月30日的租金125万元。 2018年6月24日，原告委托肖建杰向被告支付50万元。庭审中，原、被告均称胡某某和被告发生纠纷后几方协商一致，由原告和胡某某签订租赁合同租赁胡某某的土地，和被告签订合同租赁本案所涉加油站的证照。被告称曾和原告协商一致由被告共计退款20万元解决此事，原告称出于朋友关系双方曾今协商退款，但未协商一致，现不同意调解，且税费每年都会清缴检查，不存在未缴纳税费的问题。另查明，2018年6月24日转款中备注为租赁费，陕西华孚石油化工有限公司庭审时处于“吊销”状态。以上事实有合同、判决书、收条、转账凭证、微信聊天记录和庭审笔录等在卷佐证。本案争议的焦点为：一、涉案加油站证件的交付时间和剩余租期的计算问题；二、原告是否存在偷税、漏税的违约行为，被告是否应当向原告退还保证金的问题。首先，根据西安市中级人民法院（2019）陕01民终3518号民事判决书查明，2018年8月17日，潘信平将加油站移交给胡某某，遂移交证照的时间应为2018年8月17日。被告认可加油站大约是7月底，8月初被拆除，根据合同约定原告租赁加油站证件从事石油制品销售和相关业务，在该加油站被拆除的情况下，原告无法经营，合同无法继续履行，故原告请求判令被告退还剩余租金39.45万元的符合法律规定，依法应予支持。其次，被告辩称原告至今未清缴2016、2017、2018年的企业所得税，存在违约行为，根据合同约定，所交的保证金不应退还。并提交了企业所得税年度申报表、增值税纳税申报表、资产负债表、企业所得税年度申报表、企业收入明细等复印件，无原件比对，且税费需每年清缴，截止庭审时企业已经出于“吊销”状态，被告无证据证明替原告垫付了税费或因未清缴税费造成陕西华孚被处罚的事实，故该辩称不能成立。现加油站已经拆除，原告请求被告退还50万元押金的诉讼请求符合合同约定，依法应予支持。合同约定原告在交付证件后5日内被告应当退还租金和押金，否则应当承担违约损失，故原告请求被告承担应当退还之日（2018年8月22日）至实际退还之日租金和押金的利息符合法律规定，依法应予支持。综上所述，根据《合同法》第六十条、就是九十四条、第一百零七条之规定，判决如下：一、被告高仁发于判决生效后退还原告潘信平押金50万元及自2018年8月22日至实际给付之日的逾期利息（利率以一年期银行业同业拆借利率计算）。二、被告高仁发于判决生效后退还原告潘信平剩余租金39.45万元及自2018年8月22日至实际给付之日的逾期利息（利率以一年期银行业同业拆借利率计算  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诉讼费13200元，原告已预交，由被告负担。  如不服本判决，可在判决书送达之日起十五日内，向本院递交上诉状，并按对方当事人的人数提出副本，上诉于陕西省西安市中级人民法院。 审 判 员    李翌平       二 O 二 O 年 九 月 七  日 书  记  员    何易蒙     1