(1) If it is found after the incorporation of a company that paying the amount of investments and making investments in kind have not been completed, the members, directors and auditors as at the time of incorporation shall be jointly and severally liable to pay the amount unpaid or the value of assets which have not been contributed to a company. <Amended by Act No. 1212, Dec. 12, 1962>
(2) No liability of members under the preceding paragraph shall be exonerated. <Newly Inserted by Act No. 1212, Dec. 12, 1962>
(3) No liability of directors and auditors under paragraph (1) shall be exonerated without the consent of all the members. <Newly Inserted by Act No. 1212, Dec. 12, 1962>