(2119) Xiaxingchuzi No.1 Public Prosecution Organ: Xiaguan District People's Procuratorate, Nanjing. Defendant unit: a limited company
domicile: Nanjing. Defendant: Li, male, born in Cixi City, Zhejiang Province in 1 9 6 8, Han nationality, high school culture, the actual operator of a limited company, temporarily residing in Gulou District, Nanjing. On April 1, 2 1 1 9, he was criminally detained on suspicion of falsely issuing special invoices for value-added tax, and was released on bail pending trial on April 2 7 of the same year. Defender, lawyer of Jiangsu Gefei Law Firm.
The following indictment (2 1 1 9) of Xiaguan District People's Procuratorate of Nanjing accused a certain company of the defendant unit and the defendant Li of committing the crime of falsely issuing special VAT invoices, and filed a public prosecution with our court on June 29th, 2119. Our court formed a collegial panel according to law and heard the case in public. The People's Procuratorate of Xiaguan District of Nanjing appointed an attorney to appear in court to support the public prosecution, and the litigation representative of a limited company of the defendant unit, the defendant Li and his defender attended the lawsuit. The trial is now over. It was found through trial that at the beginning of March, 2 1 1 7, a defendant company in Nanjing (hereinafter referred to as a company) falsely issued six special VAT invoices for its own account, with the purchase unit being a company and the sales unit being a company in Shenzhen, in order to achieve the purpose of tax deduction for its input, under the condition that an industrial development company in Shenzhen (hereinafter referred to as a company) had no actual commodity transaction. The falsely issued tax amount was 86,874.36 yuan. On March 1 1, 2 1 1 9, the case was transferred to the public security organ by the Inspection Bureau of Xiaguan District State Taxation Bureau; On March 3 1 of the same year, the public security organ arrested the defendant Li at his residence. After the incident, the defendant Li withdrew RMB311,111. The above facts, a company of the defendant unit and the defendant Li had no objection during the trial, and were confirmed by the testimony of witnesses, the company's industrial and commercial registration, tax registration, accounting vouchers, special VAT tickets, bank acceptance bills, collection vouchers, payment receipts, false development notices and lists, the process of arrival and the list of seized items, which were enough to be confirmed. In our court's opinion, the defendant's company, a limited company, has no actual commodity trading activities with Shenzhen Co., Ltd., and others issue special VAT invoices for this company, which constitutes the crime of falsely issuing special VAT invoices, and the amount of falsely issued tax is large, which should be punished according to law. Defendant Li, as the person directly in charge of a limited company, decided and implemented the act of letting others falsely issue special invoices for value-added tax on behalf of the defendant unit, and his behavior also constituted the crime of falsely issuing special invoices for value-added tax, which should be punished according to law. The defendant Li pleaded guilty after returning to the case, and actively returned the stolen goods and paid the fine in advance. He showed remorse and was given a lighter punishment as appropriate. The People's Procuratorate of Xiaguan District, Nanjing accused a certain company of the defendant unit and the defendant Li of committing the crime of falsely issuing special invoices for value-added tax. The facts were clear, the evidence was true and sufficient, and the charges and applicable laws were correct, so they were adopted. The defendant Li's defender proposed that the defendant was a first-time offender, pleaded guilty and repented after being brought to justice, and withdrew the tax that should be paid, and paid the fine in advance, requesting that he should be given a lighter punishment and applied a suspended sentence as appropriate, and adopted it. Accordingly, in order to safeguard the national tax administration system from infringement and punish crimes, our court, according to the facts, nature and circumstances of crimes committed by the defendant and the defendant and the degree of harm to society, and in accordance with the provisions of Article 215, Paragraph 1, Paragraph 3, Article 72, Paragraph 2, Paragraph 3, Article 52, Article 53 and Article 64 of the Criminal Law of the People's Republic of China. (The fine shall be paid within ten days from the date when this judgment becomes legally effective. The defendant Li committed the crime of falsely issuing special invoices for value-added tax and was sentenced to three years in prison and suspended for three years. (The probation period of probation shall be counted from the date when the judgment is determined. ) 2. The illegal income of a defendant company in Xiaguan Branch of Nanjing Public Security Bureau was temporarily withheld. 86,874. 36 yuan confiscated it as the overdue tax. If you refuse to accept this judgment, you can appeal to the Intermediate People's Court of Nanjing City, Jiangsu Province through our court or directly within ten days from the second day of receiving the judgment. If a written appeal is made, one original and two copies of the appeal shall be submitted. Decision of People's Court of Xiaguan District, Nanjing on July 3, 2118 on Bail Pending Trial of Baixia Branch of Nanjing Public Security Bureau Bai Gong Jing Bao Zi 2112 Suspect Wang, gender, female, address: baixia district, Nanjing, Jiangsu, unit and occupation: omitted. Our bureau is investigating the case of Nanjing baixia district XX Industrial Investment Co., Ltd. falsely issuing special VAT invoices to defraud export tax rebates and deduct tax invoices. Because the criminal suspect will not cause social danger, according to the provisions of Article 51 of the Criminal Procedure Law of the People's Republic of China, it is decided to release him on bail pending trial, with the period starting from March 29, 2112. The criminal suspect shall accept the supervision of the guarantor XXX/pay a deposit of zero yuan. During the period of obtaining a guarantor pending trial, the person who has obtained a guarantor pending trial shall abide by the following provisions:
1. He shall not leave the city or county where he lives without the approval of the executing organ; 2. Arrive in time at the time of arraignment; Three, shall not interfere with the testimony of witnesses in any form; Four, shall not destroy or forge evidence or collusion.
if a criminal suspect violates the above provisions and has paid the deposit during the period of bail pending trial, the deposit shall be confiscated, and the criminal suspect shall be ordered to make a statement of repentance, pay the deposit again, put forward a guarantor or monitor his residence and be arrested according to different circumstances. March 29th, 2112
In the conviction and sentencing of falsely issuing special VAT invoices, the amount of crime is the key basis, which mainly includes three aspects: first, the amount of falsely issuing taxes; Second, the amount of national tax fraud; The third is the amount of tax losses caused by the state.
when it is determined that the crime of falsely issuing special invoices for value-added tax has caused losses to national interests, the tax paid in advance by the actor to the tax authorities for receiving special invoices for value-added tax and the money refunded by the actor and his family to the state should be deducted from the tax actually illegally deducted.
Brief introduction of the case
From April p>2117 to July 2118, Lou bought special VAT invoices from the tax authorities in the name of Guangzhou XX Industry and Trade Co., Ltd., which was falsely established, and falsely issued 1,799 special VAT invoices for 488 companies including Guangzhou XX Electromechanical Cable Company by charging the billing fee, with a total tax of RMB 1.369 million. During the period, Lou also asked others to falsely write out or buy 81 forged special VAT invoices from others, with a tax amount of 1.169 million yuan, all of which were declared to the tax authorities for deduction. The court of first instance held that Lou falsely established Guangzhou XX Industry and Trade Co., Ltd. and sought illegal benefits in its name. He used the method of letting others falsely issue special invoices for himself or himself to deduct the taxable amount, resulting in a national tax loss of 1.16 million yuan, which could not be recovered before the investigation ended, and sentenced Lou to life imprisonment.
After the verdict, Lou refused to accept it and appealed to the Guangdong Higher People's Court. The court of second instance held that Lou did not engage in purchase and sale activities, and did not need to pay value-added tax to the tax authorities. His criminal behavior could not lead to the consequences of national tax losses. Therefore, Lou's use of the 1.16 million yuan input value-added tax that others falsely claimed to be deducted from the tax authorities for himself could not be regarded as a loss to the national interests. The real loss to the country was the part of the false output value-added tax that Lou falsely claimed for others and was used by others to deduct the tax payable, which was more than 411,111 yuan, belonging to the "amount".