西安市未央区人民法院民 事 判 决 书（2021）陕0112民初1340号 原告王洛锋，男，1974年9月13日出生，汉族，身份证住址：浙江省湖州市吴兴区，现住西安市雁塔区，公民身份号码XXXXXXXXXXXXXXXXXX。委托代理人张强，陕西海普睿诚律师事务所律师。被告陕西省康泰新特药械采供站。住所地：陕西省西安市未央区XX路XX号楼XX单元XX层XX、XX室。统一社会信用代码91610000220569645W。法定代表人徐磊。被告陕西省康泰新特药械采供站西安华远大药房。营业场所：陕西省西安市XX城XX街XX号。统一社会信用代码91610102750246042M。负责人郭娓。委托代理人徐磊，男，陕西省康泰新特药械采供站的法定代表人，住西安市莲湖区楼。被告陕西省医疗器械公司。住所地：陕西省西安市碑林区。统一社会信用代码91610000220522169D。法定代表人韩刚。原告王洛锋与被告陕西省康泰新特药械采供站（以下简称康泰采供站）、陕西省康泰新特药械采供站西安华远大药房（以下简称华远大药房）、陕西省医疗器械公司合同纠纷一案，本院受理后，依法适用普通程序，由审判员王琦独任，公开开庭进行审理。原告王洛锋与委托代理人张强，被告康泰采供站法定代表人徐磊，被告华远大药房委托代理人徐磊到庭参加诉讼。被告陕西省医疗器械公司经合法传唤，无正当理由，拒不到庭。本案现已审理终结。原告诉称，2015年以来，其接受被告康泰采供站委托，对外代表该公司负责“天下”牌速溶胃肠超声助显剂的技术推广、产品销售及回款事宜。2017年以后，其承包经营被告康泰采供站向蒲城县人民医院的上列产品销售、回款等事宜。合作模式为：其先行垫付资金，被告康泰采供站扣除管理费和相应税费后，向其支付剩余产品所收回款。2020年10月21日，其与被告康泰采供站对账，被告康泰采供站向其出具了共计欠款356160元的对账单，并承诺尽快付款。但经其多次催款无果。被告华远大药房属于被告康泰采供站的分支机构，依法应与被告康泰采供站承担连带付款义务；被告陕西省医疗器械公司属于被告康泰采供站的法人独资股东，未实际履行股东出资义务或者存在抽逃注册资金的事实，应当在30万元的出资范围内向其连带承担付款义务。诉请：被告康泰采供站支付欠款356160元，支付利息262.97元（以356160元为基数，自2020年11月24日应付款之日起，按照全国银行间同业拆借中心公布的贷款市场报价利率暂计算至起诉日，应计算至实际支付之日）；被告华远大药房对被告康泰采供站的上述债务承担连带责任；陕西省医疗器械公司在出资范围内对以上付款义务承担连带责任；诉讼费由三被告承担。    被告康泰采供站辩称，对欠款356160元的对账单无异议，但目前公司无力支付，且应当扣除此部分货款的企业所得税。被告华远大药房辩称，其不直接与医院发生联系，货都是康泰采供站向医院供应，其不应向原告支付货款。被告陕西省医疗器械公司未出庭答辩，亦未提出书面答辩意见。经审理查明，原告自2017年承包经营被告康泰采供站向蒲城县人民医院销售“天下”牌速溶胃肠超声助显剂的技术推广、回款等事宜，原告先行垫付资金、被告康泰采供站扣除管理费和相应税费后，产品所收回款再由被告康泰采供站支付给原告。2020年10月21日，原告委托张莉与被告康泰采供站对账后，被告康泰采供站出具“对账单”，确认欠原告回款356160元。2020年11月15日，原告向被告康泰采供站发出“催款函”，要求被告康泰采供站在收到催款函次日起7日支付欠款356160元，否则应承担其为实现权利而产生的诉讼费、律师费、保全费、保全保险费、执行费、鉴定费等合理费用。另查明，被告华远大药房系被告康泰采供站的分支机构；被告陕西省医疗器械公司是被告康泰采供站的法人股东（100%持股）。庭审中，原告明确诉讼请求为：被告康泰采供站支付欠款356160元，并以此款为基数，按全国银行间同业拆借中心公布的贷款市场报价利率计算，承担自2020年11月24日至欠款付清之日的利息；被告华远大药房、被告陕西省医疗器械公司对被告康泰采供站的上述债务承担连带责任。被告康泰采供站对欠原告回款356160元的事实无异议，坚持应自此款中扣减企业所得税。上述事实，有“对账单”，“催款函”，“授权委托书”，微信聊天截图，华远大药房、康泰采供站、陕西省康泰新特药械采供站的工商登记信息等证据，以及各方当事人陈述在卷佐证。本院认为，原告承包经营被告康泰采供站向蒲城县人民医院销售“天下”牌速溶胃肠超声助显剂产品的回款等事宜，被告康泰采供站扣除管理费和相应税费后，向原告支付产品所收回款，双方建立了承包经营关系。该承包经营关系不违反法律、行政法规的禁止性规定，应为有效。被告康泰采供站对欠原告回款356160元的事实无异议，在原告向被告康泰采供站发出“催款函”，并要求被告限期付款之后，仍未向原告支付此款，已构成为违约。原告依据被告康泰采供站出具的“对账单”，要求被告康泰采供站支付欠款356160元，并按全国银行间同业拆借中心公布的贷款市场报价利率计算，承担自2020年11月24日至欠款付清之日的利息，依法予以支持。被告康泰采供站具有独立法人资格，有独立承担民事责任的能力，系与原告发生合同关系的相对方，应独立承担案涉债务。被告华远大药房、陕西省医疗器械公司均非涉案合同的相对人，原告要求二被告对被告康泰采供站的债务承担连带责任，依法无据，本院不予支持。被告康泰采供站关于“对账单”涉及款项应当扣除企业所得税的问题，未举证证明扣款金额和由原告承担的依据。其该项抗辩，本院不予采纳。综上，依照《中华人民共和国合同法》第一百零九条、第一百零七条，最高人民法院《关于适用时间效力的若干规定》第二条，最高人民法院《关于适用的解释》第九十条之规定，判决如下： 一、被告陕西省康泰新特药械采供站自本判决生效之日起十五日内给付原告王洛锋欠款356160元，并以此款为基数，按全国银行间同业拆借中心公布的贷款市场报价利率计算，承担自2020年11月24日至欠款付清之日的利息。二、驳回原告王洛锋的其余诉讼请求。如果被告未按本判决所指定的期间履行给付金钱义务，应当依照《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。案件受理费6646元（原告已预交），由被告陕西省康泰新特药械采供站承担，与上述付款时间一并给付原告。                                                                        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      王  琦  二○二一年五月二十三日 书  记  员      叶  娟                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          1