Does the boss commit the crime of falsely invoicing by buying a shell company and defrauding the other party of loans?

Suspected of falsely issuing invoices. The crime of falsely issuing invoices refers to the act of deliberately violating the national invoice management regulations, falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes, so as to obtain illegal economic benefits. Boss shell companies issuing invoices and loans to each other will be regarded as violating the national invoice management regulations and suspected of falsely issuing invoices.