【裁判要旨】根据与举证责任之间的关系,应区分两种不同意义上的反驳主张:一是抗辩,承担举证责任的反驳;二是否认,不承担举证责任的反驳。 Key points of referees: According to the relationship with the burden of proof, we should distinguish between two different types of counter-argument: one is to defend and bear the refutation of the burden of proof; the other is to refute and refute the burden of proof.