Facts
On July 29, 1988, B. concluded a contract for a contribution in kind with the company C. AG in formation. Under the terms of this contract, B. contributed furniture with a total value of 53,200 CHF to the company, in exchange for which he received 48 fully paid-up shares of the company as well as an amount of 3,200 CHF. At the public formation of the company on August 17, 1988, it was confirmed that the company could freely dispose of the contributed assets.
B. was accused of attempted fraud against the co-founder Y., of forgery of documents by the establishment of a contract for a contribution in kind with inaccurate content, as well as fraudulent obtaining of a forgery of documents, in the sense that the public formation of the company C. AG was obtained on the basis of the erroneous contract for the contribution in kind.
Considerations
The SCC ruled that the contract for the contribution in kind and the deed of formation of the company did not contain any inaccurate facts. Although B. was bound by a pledge contract with bank L. concerning the contributed furniture, the ownership of these assets was transferred to…