陕 西 省 渭 南 市 中 级 人 民 法 院民  事  判  决  书 （2019）陕05民终2217号 上诉人（原审被告）：渭南伍群商贸有限公司，住所地：渭南市高新区。法定代表人：王卫平，该公司总经理。委托诉讼代理人：王峰，陕西秦平律师事务所律师，一般代理。被上诉人（原审原告）：刘淑萍，女，1970年8月25日出生，汉族，住渭南市临渭区，居民。委托诉讼代理人：南小林，陕西赛高律师事务所律师，特别授权。上诉人渭南伍群商贸有限公司（以下简称伍群公司）因与被上诉人刘淑萍民间借贷纠纷一案，不服渭南市临渭区人民法院（2019）陕0502民初566号民事判决，向本院提起上诉，本院依法组成合议庭对本案进行了审理，现已审理终结。    上诉人伍群公司上诉请求：1、依法撤销原审法院民事判决第一项，改判驳回被上诉人刘淑萍的一审诉讼请求；2、一审、二审案件受理费由被上诉人刘淑萍承担。事实及理由：（一）一审法院对被上诉人的起诉是否超过诉讼时效，未做审查，属于程序错误。双方的借款账务关系发生在2013年2月25日，借款期限为一年，该笔借款临渭区人民法院已经做出判决，截止目前被上诉人并未向上诉人主张要求归还借款本金及利息的要求，其起诉超过诉讼时效。（二）上诉人法定代表人王卫平与被上诉人之间的民间借贷款项仅有10万元一笔，临渭区人民法院（2018）陕0502民初3568号民事判决书已经做出判决，被上诉人的诉请属于重复起诉。从该案的案卷诉讼材料可以看出，对借款主体、借款用途的表述与事实不符，被上诉人在其诉讼请求明确表明请求判令被告王卫平归还借款本金200000元，伍群公司承担保证担保责任，故上诉人并非实际借款人。被上诉人现又以实际用款人提起诉讼，一审法院判决上诉人承担还款责任显属错误。（三）一审法院判决上诉人归还10万元借款及利息，认定事实不清，判决错误。1.被上诉人起诉上诉人民间借贷纠纷一案，属于重复起诉。被上诉人在一审庭审中虽提供两份借条，但实际借款只有十万元，后面借条是前面借条倒换而来。且银行流水仅有10万元一笔，临渭区人民法院对此已经作出(2018) 陕0502民初3568号民事判决书，对本案的10万元及利息不予支持，并非建议被上诉人另案起诉。2.被上诉人对归还利息的主体表述前后矛盾。被上诉人在前期起诉所称由王卫平归还利息24000元，化妆品折抵利息6000元，现又称上诉人公司归还利息24000元，化妆品折抵利息6000元，对案件事实表述前后矛盾。（四）被上诉人对上诉人己无起诉权，丧失起诉资格，在临渭区法院(2018)陕0502民初3568号一案中，被上诉人在诉讼过程中己向临渭区法院撤回对上诉人及谢伍群的起诉，明确表示不再主张权利。现被上诉人再次起诉上诉人明显违反《民事诉讼法》一事不理的原则，依法应予驳回其起诉。（五）被上诉人己构成虚假诉讼，上诉人将保留追究权。（六）本案一审判决判决部分被上诉人刘淑萍在诉讼中已经明确收到利息24000元，但是一审判决在扣减时没有将24000元写入判决，存在错误。同时，根据被上诉人在一审中的陈述，借条上利息按2分计算，以10万元为基数，从2013.2.25日计算至次年年底，表明本案所涉款项的利息22月为两万四，故被上诉人已经将利息变为月息1.09分，一审仍按照2分计算是错误的。    被上诉人刘淑萍答辩称，1. 被上诉人在一审中所举证据可以证明被上诉人持续向上诉人主张权利，故本案不存在超过诉讼时效问题。同时在法院认为两笔借款主体不同时，被上诉人撤销一部分请求，就撤销部分另行起诉。另行起诉后上诉人只是强调两笔借款为同一笔，但是在法院询问下上诉人的解释是倒条子，该说法有两处矛盾，一是将有担保关系的条据倒成没有担保的条据不符合事实，二是倒条子肯定收回原借条，但其没有收回，所以该观点没有合理解释。2.由于两笔借款有一笔借条上盖有公司印章，所以一审法院向被上诉人释明一笔借款为个人借贷关系，盖有公章的应该是公司行为，所以就两个不同的法律关系按照一审法院释明的情况，被上诉人将盖有公章的一张借条另行起诉，因此不存在重复起诉，也不存在丧失起诉权的问题。3.关于归还利息及被上诉人在上诉人处拿有6000元化妆品的事实，我们认为本案的上诉人和其法定代表人在支付利息和折抵物品时未说明该部分是公司还是个人行为，我们认为法定代表人身份的混同，应赋予被上诉人的选择权。4.上诉人认为被上诉人构成虚假诉讼的观点不成立，被上诉人提供了借条、录音、证人出庭均可以证明双方存在的借款事实。请求二审法院查明案件事实，依法驳回上诉人的上诉请求。被上诉人刘淑萍向原审法院提出如下诉讼请求：1、判令被告渭南伍群公司商贸有限公司归还原告借款本金10万元及利息（利息自借款之日起计算至债务清偿之日止，截止2018年12月25日扣除已经清偿利息，现在拖欠11万元）；2、本案诉讼费由被告承担。原审法院认定，被告伍群公司于2013年2月25日给原告刘淑萍出具借条一张，内容为：“借条，由于公司周转之事，今日借刘淑萍现金大写：拾万元整，小写：100000元整，借期为一年，月息是2分，到期归还，本人身份证号：XXXXXXXXXXXXXX5219，借款人：王卫平，2013年2月25日”。落款处加盖被告渭南伍群商贸有限公司公章。当日，原告刘淑萍通过中国邮政储蓄银行给王卫平账户转账10万元。2013年4月22日，被告法定代表人王卫平向原告刘淑萍借款10万元，并出具借条一张，载明“借条，今借刘淑萍人民币壹拾万元，小写“100000元整，月息贰分利息，期限为壹年，到期连本带息一起归还。借款人：王卫平，2013年4月22日”。2018年原告刘淑萍将被告法定代表人王卫平诉至原审请求归还借款20万元，经原审法院作出（2018）陕0502民初3568号民事判决，认为2013年4月22日的10万元本金及利息事实清楚、证据充分，予以支持，但2013年2月25日借款10万元非王卫平个人借款，故不予支持。现原告刘淑萍诉至原审，请求被告伍群公司归还该10万元借款及剩余利息（原告称利息已清偿24000元，化妆品抵账6000元）。审理中，王卫平称两份借条属实，但借款只有10万元，后面借条是前面的借条倒换而来，换条子时没有抽前面的借条。原审法院认为，原告刘淑萍提供的借条上有被告渭南伍群商贸有限公司公章，借条内容能够反映出借款用于被告公司，原告提供的转账记录亦能佐证其将10万元支付给被告法定代表人王卫平。原、被告之间的借贷关系事实清楚、证据充分，应予确认。王卫平主张两份借条属实，但实际借款只有10万元，后面借条是前面的借条倒换而来，本案属重复起诉。因前后两份借条相隔不足两月，借款用途和举债主体截然不同，不符合倒换借条的惯常做法。即使倒换借条，王卫平作为完全民事行为能力人，应当预见到倒换借条后不抽借条，或不注明以前借据作废等内容的法律后果。因此对其主张不予采信。关于利息，双方约定月息2分，未超过法律规定的上限，应予支持。但计算利息时应扣除已经清偿的一年期利息24000元和原告自愿抵偿的6000元。依据《中华人民共和国合同法》第二百零五条、第二百零六条，最高人民法院《关于审理民间借贷案件适用法律若干问题的规定》第二十六条、第二十九条之规定，判决：（一）、被告渭南伍群商贸有限公司于本判决生效后十日内归还原告刘淑萍借款本金10万元及利息（利息以10万元为本金，按照月利率20‰从2014年2月25日计算至实际清偿之日止。计算利息时扣减6000元。）（二）驳回原告刘淑萍的其余诉讼请求。如未按本判决指定的期间履行给付金钱义务，应当按照《中华人民共和国民事诉讼法》第二百五十三条之规定，加倍支付迟延履行期间的债务利息。本案受理费4450元，由被告渭南伍群商贸有限公司承担。本院在审理过程中，双方当事人均未提供新证据，（一）被上诉人陈述王卫平就案涉借款的用途为购买商铺，王卫平予以认可，其将所购高新区XX街XX座XX号XX号XX号商铺登记在自己名下，但作为伍群公司的经营场所。伍群公司的企业类型为王卫平独资的有限责任公司。（二）2018年6月24日，刘淑萍以王卫平、谢伍群及伍群公司为被告提起诉讼要求王卫平、谢伍群共同清偿20万元借款，伍群公司对其中10万元借款承担担保责任。在该案庭审前，刘淑萍撤回了对伍群公司及谢伍群的起诉。庭审中，刘淑萍提供了证人杨金虎当庭证言及电话录音，证明其与杨金虎多次向王卫平主张债权及2017年9月16日其打电话向王卫平索款。该案民事判决书认定2015年年底伍群公司偿还刘淑萍利息24000元，用化装品折抵利息6000元。同时认为2013年2月25日借款并非属王卫平个人借款而未予支持。该判决已发生法律效力。其余事实与原审查明事实相同。 本院认为，双方当事人对案涉借条的真实性均无异议，应予认定。本案的争议焦点是：（一）双方于2013年2月25日是否建立真实的民间借贷法律关系；（二）被上诉人此次起诉是否属重复起诉，是否丧失了诉权。（三）本案是否超过诉讼时效。（四）原审法院对该笔借款利息的判处是否正确。关于第一个争议焦点，针对案涉借款，被上诉人在诉讼中提供了由上诉人法定代表人王卫平书写并加盖伍群公司印章的借据、当日的转账凭证，能够证明被上诉人刘淑萍向王卫平足额支付了出借款项。因伍群公司为王卫平个人独资企业，根据《中华人民共和国个人独资企业法》第二条规定，王卫平投资成立伍群公司，该公司财产为王卫平个人所有，二者的财产存在混同情况，被上诉人向王卫平个人账上转入的款项亦应视为向伍群公司支付的款项。故双方于2013年2月25日建立了真实、有效的民间借贷法律关系，伍群公司应当按照约定承担还本付息的清偿责任。关于第二个争议焦点，如上所述，被上诉人起诉本案是基于其与伍群公司于2013年2月25日的借款事实。而原审法院另案判处的是刘淑萍与王卫平产生于2013年4月22日的借款事实。对本案涉及的10万元因不属王卫平个人借款而未予支持。两案的主体、案件事实不尽相同，故被上诉人本次起诉并非属重复诉讼。至于被上诉人撤回起诉后能否再诉的问题，《最高人民法院关于适用〈中华人民共和国民事诉讼法〉的解释》第二百一十四条一款规定，原告撤诉或者人民法院按撤诉处理后，原告以同一诉讼请求再次起诉的，人民法院应予受理。按照该条规定，被上诉人在上一案中撤回了对撤回对伍群公司的诉请，只是放弃了在该案主张该项权利，并不因此丧失对该项诉请的实体权利。故上诉人关于原告重复起诉及丧失诉权的上诉理由不能成立。关于第三个争议焦点，案涉借款合同约定借款期限为一年，之后伍群公司于2015年年底的清偿和以化装品抵偿债务的行为及刘淑萍2017年9月向王卫平索债行为、2018年6月的起诉行为均能引起本案诉讼时效的连续中断，故上诉人关于本案超过诉讼时效的上诉理由不能成立。 关于第四个争议焦点，本案双方当事人约定借款利息为月息2分，该约定符合法律规定。经查明伍群公司已支付利息24000元、抵款6000元，原审法院判处的案涉借款的利息起始时间为借款后一年即2014年2月25日，实际已扣除了一年利息24000元，同时对化装品抵款6000元进行了扣除，故原审法院关于利息的判处正确。综上所述，上诉人的上诉理由均不能成立，上诉请求应予驳回；原审法院判决认定案件事实清楚，适用法律正确，应予维持。依照《中华人民共和国民事诉讼法》第一百七十条一款（一）项之规定，判决如下：驳回上诉，维持原判。二审案件受理费 4780元由上诉人渭南伍群商贸有限公司负担。本判决为终审判决。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          审 判 长   李 豪 玲审  判  员   晏      海审  判  员   徐  新  卫 二0二0年四月三十日                       书 记 员   张  晓  娟