2003-11-19 9: 45: 39 Defendant Huang, male, 197 1 year1month 25th, Han nationality, from Puning City, Guangdong Province, with high school education. He was arrested on June 65438+February 65438+March 2000 and is now in custody.
The Intermediate People's Court of Jieyang City, Guangdong Province heard the case of Jieyang City People's Procuratorate accusing the defendant Huang Xu of issuing special VAT invoices. On February 27th, 20001year, the defendant Huang committed the crime of falsely issuing special VAT invoices, sentenced to death, deprived of political rights for life, and confiscated all personal property. After the verdict was pronounced, Huang refused to accept it and appealed. On March 26th, 20001year, Guangdong Higher People's Court rejected the appeal, upheld the original judgment and submitted it to our hospital for approval according to law. Our hospital formed a collegiate bench to review the case according to law, and the review has ended.
Upon examination, it was found that from199865438+February to199965438+February, the defendant Huang (handled separately) defrauded the state of export tax refund for falsely issuing special VAT invoices. It has obtained the industrial and commercial business licenses of Puning Daxing Industrial Company (hereinafter referred to as Daxing Company) and its member enterprises, such as Puning Kefa Electric Appliance Factory, Puning Qisheng Electric Appliance Factory, Puning Chengda Garment Factory, Puning Zhong Da Weaving Co., Ltd., Puning Hengweilun Weaving Co., Ltd., Puning Gejiawei Electric Appliance Factory, Puning Chengshida Electric Appliance Factory and Puning Jiayuan Hardware Plastic Factory. The above Daxing Company and its subordinate Puning Kefa. Defendant Huang instructed others to apply for special VAT invoices in the names of eight member enterprises such as Puning Kefa Electric Appliance Factory, and then falsely issued special VAT invoices 17 1 copy to Daxing Company in the names of these eight member enterprises, with the tax amount of 2203025 1.48 yuan. Among them: Puning Kefa Electric Appliance Factory falsely issued 20 special invoices for value-added tax, with the tax amount of 2.6463 13.82 yuan; Puning Qisheng Electric Appliance Factory falsely issued a special VAT invoice 19, and the tax amount was 2,694,346.8 yuan; Puning Chengda Garment Factory falsely issued a special VAT invoice 18, and the tax amount was 24359 1 1.7 yuan; Puning Zhong Da Weaving Co., Ltd. falsely issued 29 special VAT invoices with a tax amount of 390 1 248.06 yuan; Puning Hengweilun Weaving Co., Ltd. falsely issued 23 special VAT invoices. The tax amount is 2933 163.87 yuan; Puning Gejiawei Electric Appliance Factory falsely issued 25 special invoices for value-added tax, with the tax amount of 3434112.13 yuan; Puning Chengshida Electric Appliance Factory falsely issued 28 special VAT invoices with a tax amount of 3,844,546.98 yuan; Puning Jiayuan Hardware Plastic Factory falsely issued 9 special invoices for value-added tax, with the tax amount of 140608+02 yuan.
Defendant Huang, using the above-mentioned false VAT invoice, fabricated the fact that Daxing Company exported goods with false export documents, instructed others to go through the export tax refund formalities at the tax authorities, and defrauded the national tax refund of 2 10 1080.42 yuan, which has not been recovered so far.
1March 1999 to1March 1999, the defendant Huang instructed seven enterprises, including Puning Kefa Electric Appliance Factory, to falsely issue 246 special invoices for the input value-added tax of Puning Damao Trading Company and other enterprises, with the tax amount of 30 1965438+.
The above facts are confirmed by the special VAT invoices falsely issued by Huang and others, the relevant materials of defrauding export tax rebates, the evidence of the tax authorities proving that the above invoices have defrauded export tax rebates, witness testimony and other evidence, and the defendant Huang also has a confession, which is enough to confirm.
We believe that Huang Tianlong, the defendant, ignored the national laws and conspired with others in the name of Daxing Company and its eight member enterprises to make others falsely issue special VAT invoices for himself and himself to defraud the national export tax rebate, which has constituted the crime of falsely issuing special VAT invoices. Daxing Company and its eight member enterprises are all false enterprises that Huang Wei falsely issued special invoices for value-added tax and defrauded the national export tax rebate to obtain industrial and commercial business licenses. According to Article 2 of the Supreme People's Court's Interpretation on Relevant Issues Concerning the Specific Application of Law in the Trial of Unit Crimes, Huang's behavior is a personal crime. The amount of defrauding the state tax is huge, and the circumstances are particularly serious, causing great losses to the national interests. The clues of others' bribery crimes reported by the defendant Huang are all related to their own bribery crimes, which belong to voluntarily confessing their own criminal facts and do not constitute meritorious service; Other reported criminal clues have long been mastered by the public security organs, and some cannot be confirmed after investigation, which does not constitute meritorious service. Huang has no statutory circumstances for a lighter punishment and should be punished according to law. The facts ascertained in the first-instance judgment and the second-instance ruling are clear, the evidence is true and sufficient, the conviction is accurate, and the sentence is appropriate. The trial procedure is legal. In accordance with the provisions of Article 199 of the Criminal Procedure Law of People's Republic of China (PRC) and the first paragraph of Article 285 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Implementation of the Criminal Procedure Law of People's Republic of China (PRC), the ruling is as follows:
Guangdong Higher People's Court (200 1) was approved to uphold the judgment of first instance, and sentenced the defendant Huang to death, deprived of political rights for life, and confiscated all personal property.
This ruling shall take legal effect as of the date of service.