融資租賃合同與附隨的回購合同關係之評析─以南京市中級人民法院(2015)寧商終字第109 號判決為例

An Analysis of the Relationship between Financial Leasing Contract and Attached Contract ─ Taking the Judgment for Example of Nanjing Intermediate People's Court (2015) Ningxiangduzi No. 109

自2010 年起台商陸續進入中國大陸經營融資租賃業，為補強承租人的履約能力，租賃公司與供貨商簽訂回購合同，約定在承租人違約時由供貨商買回租賃物，此類合同在台灣租賃界頗為常見，然卻因為不熟悉中國大陸司法實務，受到法院判決敗訴，以至於血本無歸。融資租賃合同與附隨的回購合同兩者屬於何種關係？有認為依據《合同法》是兩個合同，但中國大陸司法實務卻認為回購合同若有無條件買回即具保證屬性，租賃公司在獲得承租人履行賠償後，供貨商可以減低賠償金額，以避免雙重獲利，並且兩種合同應該於一個訴訟中合併起訴，起訴時若未將供貨商列為被告，在言詞辯論時及上訴審中均不得追加供貨商為被告。此外，回購合同的條款雖可主張合同自由，但也不能牴觸民事執行的相關規定，以免成為無效條款。台商還是必須了解當地司法實務，不可貿然以為台灣經驗可以適用於中國大陸市場。

Taiwanese businessmen have entered the Mainland China to operate finance leasing since 2010. In order to reinforce the lessee's performing ability, the leasing company and the supplier sign a repurchase agreement that is the supplier to buy the equipment back when the lessee default. Such agreement is quite common in Taiwan leasing industry, but due to misunderstanding the Mainland China judicial practice, Taiwanese businessmen suffered a loss decision of the court. What is the relationship between a finance leasing contract and repurchase agreement? Both they are under the Contract Law, but the Mainland China judicial practice treats repurchase contract as guaranteed property when supplier can buy back equipment without condition. The leasing company obtains the lessee to perform compensation, the supplier can reduce the amount of compensation to avoid double profit, and two contracts shall be prosecuted in one litigation procedure. If the supplier is not listed as a defendant in the prosecution, the supplier shall not be joined as a defendant in the oral-argument and in the appeal procedure. In addition, the terms of the repurchase agreement can advocate the freedom of contract, but cannot be inconsistent with the relevant provisions of civil enforcement, so as not to become invalid terms. Taiwanese businessmen are recommended to understand the Mainland China local judicial practice and do not assume experiences in Taiwan can be applicable in the Mainland China.