Judgment of the first case of falsely issuing electronic special value-added tax invoices in the country
Tax administrators provide convenience to participate in sharing and constitute a joint crime
Reporter from our newspaper Zhou Xiaopeng Recently, the People’s Court of Zhao County, Hebei Province opened a court hearing on the case of defendants Sun and Luo issuing false special electronic VAT invoices, and pronounced a verdict in court.
The court found that the defendants Sun and Luo were guilty of falsely issuing special value-added tax invoices and were sentenced to three years in prison, three years and six months of probation, and a fine of 70,000 yuan.
After the sentence was pronounced, the defendants all stated in court that they would not appeal.
It is reported that this case is the country's first case of falsely issuing special electronic VAT invoices.
In this case, Luo was a tax administrator of a tax office in a district tax bureau of Shijiazhuang City, State Administration of Taxation, and was responsible for the basic management and risk response of business households in a certain area.
In November 2020, Sun and his team planned to set up a company to falsely issue special value-added tax invoices for profit. Later, the grandson found Luo. Luo knew that Sun came to register the company in this district for the purpose of falsely issuing special value-added tax invoices for profit. Certain matters concerning the registered company are discussed.
On December 8, 2020, Sun registered and established a building materials company in Shijiazhuang with the area where the defendant Luo was responsible.
Subsequently, the two defendants communicated on issues such as the content of the invoice, the number of invoices, the increase in handling, and the avoidance of monitoring.
Luo is responsible for providing convenience in tax supervision, and agrees with Sun to share the profit after the profit is made.
The court found that Sun and others had no real transactions in a building material company in Shijiazhuang, and they issued 44 false VAT electronic special invoices for three companies from December 22 to 23, 2020, with a total amount of more than 4 million yuan. The total tax amount is more than 520,000 yuan, and the illegal income is more than 280,000 yuan. From December 24 to 25, an electromechanical equipment company in Shanxi issued 42 electronic special value-added invoices for a building material company in Shijiazhuang, with a total amount of more than 3.94 million yuan. The total tax amount is more than 510,000 yuan, and the ticket purchase payment is 171,000 yuan.
The above-mentioned tax amounted to more than 1.03 million yuan without tax deduction.
On December 23, Luo immediately notified Sun after receiving the task of checking the early warning information of the tax system, and collected Sun’s illegal income of 50,000 yuan on December 25.
After the incident, the relatives of Sun and Luo voluntarily returned the illegal gains and actively paid fines.
The court found that the defendant Sun and others violated the regulations on the management of special value-added tax invoices by falsely issuing special value-added tax invoices for others or allowing others to falsely issue special value-added tax invoices for themselves. The amount was relatively large, and his behavior constituted the crime of falsely issuing special value-added tax invoices.
Defendant Luo knew that Sun and others had falsely issued special value-added tax invoices for profit, and used his identity as a tax administrator to conspire with Sun to register a shell company, select company address, company business scope, and seek help from someone Sun handles the verification of ticket types, incremental value-added tax invoices, and participates in profit sharing. The two committed a joint crime.
The facts of the crimes of Sun and Luo are clear, and the evidence is reliable and sufficient, and the prosecutors are convicted.
Sun and Luo truthfully confessed their crimes and can be given a lighter punishment; the two defendants plead guilty and punished, and they can be punished with leniency according to law.
Sun and Luo took the initiative to return the illegal income, actively paid fines, and had a better attitude of pleading guilty and repentance.
Based on the facts of the crime, the nature of the crime, the circumstances, the harm to the society and the performance of repentance of the two defendants, the court made the above-mentioned judgment in accordance with the law.