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Bochuang Co., Ltd. v. Civil Explosives Co., Ltd. (import and export agent contract dispute)
最高法院判决博创公司诉民爆公司进出口代理合同纠纷案
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Bochuang Co., Ltd. v. Civil Explosives Co., Ltd. (import and export agent contract dispute)
(import and export agent contract dispute)
最高法院判决博创公司诉民爆公司进出口代理合同纠纷案
[Key Terms]
foreign trade agency agreement ; true will ; valid contract
[核心术语]
外贸代理协议;真实意思表示;有效合同
[Disputed Issues]
1. Where for the purpose of commodity export, the enterprise agreed with a foreign trade agent in a written agreement that the agent signs the contract with both foreign and domestic suppliers on behalf of the enterprise and the enterprise pays the agent a certain amount of management fee, what is the validity of the agreement?
[争议焦点]
1.为出口货物,某企业与对外贸易经营者书面约定,由对外贸易经营者代其与外商和国内供货商签订合同,从而给予一定管理费用的,该约定的效力如何?
[Case Summary]
The foreign trade agency agreement refers to a written agreement reached between an export enterprise and its foreign agent through negotiations which provides for the common goals the rights and obligations the business relationship and the legal relationship. Where for the purpose of commodity export the enterprise agreed with a foreign trade agent in a written agreement that the agent signs the contract with both foreign and domestic suppliers on behalf of the enterprise and the enterprise pays the agent a certain amount of management fee...
[案例要旨]
外贸代理协议指出口企业与国外代理商就贸易交往中双方的共同目标、权利、义务和业务关系、法律关系等进行磋商而达成的书面协议。为出口货物某企业与对外贸易经营者书面约定由对外贸易经营者代其与外商和国内供货商签订合同从而给予一定管理费用的...

Full-text omitted

 

最高法院判决博创公司诉民爆公司进出口代理合同纠纷案

 ——有真实货物出口的外贸代理合同应受保护

 裁判要旨
 出口业务真实存在,不存在假冒出口、骗取国家退税款的情形,外贸代理合同约定代理人将获得的出口退税款支付给委托人,不构成以合法形式掩盖非法目的并导致合同无效。
 案情
 2006年,北京博创英诺威科技有限公司(以下简称博创公司)与保利民爆科技集团股份有限公司(以下简称民爆公司)签订《合作协议》,约定合作出口钻机及配套设备,民爆公司负责签订、执行外贸合同和国内收购合同,但相关合同直接约束博创公司和外商、国内供货商;依博创公司指示,代办货物出口报关、运输、结算、退税等手续。博创公司承担出口履约所需的全部费用;履行同外商之间议定的各种义务;负责前期项目接洽、联系供货商,保证货物数量、质量、交货期等符合外贸合同的规定。还约定,民爆公司收取外贸合同总金额0.6%的管理费;民爆公司在收到外商货款完成结汇后,按国内收购合同要求支付相应货款,扣除其应得的管理费及相关费用,余款以及取得的全部出口退税款在五个工作日内支付给博创公司。此后,博创公司履行了《合作协议》项下义务,民爆公司与国内供货商以及与外商分别签订内、外贸合同且均实际履行完毕,并获得出口退税款。然而,民爆公司并未向博创公司全部支付出口项目余额以及出口退税款,博创公司因而起诉,要求民爆公司支付上述两笔款项及相应利息等。
 裁判
 北京市第二中级人民法院一审认为:本案出口业务真实存在,且并非博创公司假借民爆公司名义操作完成,不存在骗取国家出口退税的违法情形,《合作协议》有效。博创公司举证证明其依约履行了《合作协议》项下的相关义务,民爆公司即应依约向博创公司支付相应款项。民爆公司与博创公司约定将出口合同项下取得的出口退税款支付给博创公司,属于对自有财产的处分行为,并不违反法律、行政法规的强制性规定。判令民爆公司向博创公司支付出口项目余款、出口退税款及相应利息。
 民爆公司不服,提起上诉。北京市高级人民法院二审认为:民爆公司系国有控股企业,其根据《合作协议》约定取得的收益仅是合同金额0.6%的管理费,与其所承担的巨大合同风险不成比例,构成国有资产利益输出,该合同目的非法。《合作协议》项下的出口业务,属于国家税务总局、商务部联合发布的国税发[2006]24号《关于进一步规范外贸出口经营秩序切实加强出口货物退(免)税管理的通知》第二条第二款所述不得申办出口退税的情形,《合作协议》具有为不得申报办理出口退税的业务获取出口退税款的非法目的。因此,《合作协议》无效。改判驳回了博创公司的主要诉讼请求。
 ......

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