Case: The criminal judgment of the first instance of Zhang Xsheng falsely issuing special value-added tax invoices, using for fraudulent export tax rebates, and deducting tax invoices
Content: Between January 2013 and October 2016, the defendant Zhang xsheng charged 6% to 7% of the billing fee in the absence of actual goods transactions through Liu x (handled separately) and others. 97 enterprises in Wuxi City, Suzhou City, Shanghai City and other places issued 3842 special value-added tax invoices. The total price and tax amounted to RMB 429,288,305.90 (the following currencies are in RMB), and the tax amount was RMB 62,618,572.12. The above-mentioned invoice receivers have all declared to obtain the deduction. Defendant Zhang Xsheng had no objection to the charges. The main defense opinions of the defender: 1. Zhang Junsheng actively reported other people’s criminal clues and performed meritorious service; 2. After arriving at the case, he confessed the crime, cooperated with the investigative agency to investigate and collect evidence, and performed well in confession and repentance; 3. Most of the units receiving votes Taxes have been made up, and the country’s tax losses have been recovered. Request a lighter punishment.
The court verdict: 1. Defendant Zhang Xsheng committed the crime of falsely issuing special value-added tax invoices and was sentenced to 14 years imprisonment (the term of imprisonment shall be calculated from the date of execution of the sentence, and if the sentence is first detained before the execution of the sentence, one day of custody is equal to one day of the sentence , That is, from December 27, 2016 to December 26, 2030) and a fine of RMB 400,000 (the fine shall be paid in one lump sum within 10 days from the second day of the legal effect of this judgment). 2. The illegal income of RMB 2 million shall be recovered and turned over to the State Treasury.
Comment: After analyzing the case and studying the case files in detail, the defender submitted his defense opinions to the trial court and was accepted by the court, protecting Zhang Xsheng's legal rights and interests.
