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【裁判要旨】开立“拖拉机账户”以及将证券账户在不同资金账户间转挂,属于行政违法行为,但不应因此否定当事人的民事权利。民事案件中,“拖拉机账户”内证券资产的权属认定,要以行为人对“拖拉机账户”是否具有实际控制力作为标准,而不能根据账户名义简单认定。侵占“拖拉机账户”内的证券资产,事后又将相同数量的同种证券通过他人名义的证券账户转挂至权利人资金账户归权利人实际控制的,应当认定为证券返还。
[] The main purpose of the referee to open “tractor account ” and the securities account in the transfer of funds between different accounts, is an administrative offense, but should not be denied the parties civil rights. In civil cases, the ownership of securities assets in “tractor account ” should be based on whether the trader has actual control over “tractor account ” and can not be simply identified on the account name. Invades the securities assets in “Tractor Account” and transfers the same amount of securities of the same kind through the securities account of another person to the capital account of the proprietor actually under the control of the obligee, and shall be deemed as the return of the securities.