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台南會計師公司登記:增資股款來源基於私人借貸關係亦非法所不許

查公司辦理增資其股款係以盈餘撥充或以現金繳足均無不可,倘以現金繳足其股東資金來源即使基於私人借貸關係亦難謂為非法,至於中外投資比例均以股東名簿所載之股東身份為認定標準。(經濟部60年2月6日商04165號)

 

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