Intermediate People's Court of Fushun City, Liaoning Province
Criminal verdicts
(2024) Liao 04 Xingchu No. 13
Public Prosecution Organ: People's Procuratorate of Fushun City, Liaoning Province.
Defendant Wu *bo, male, born on March 22, 1981, Han ethnicity, primary school education, household registration location**, residence**. He was arrested on August 14, 2022, released on bail the next day, criminally detained on June 21, 2023, and arrested on July 28 of the same year. He is currently detained at the Fushun City No. 1 Detention Center.
Defender**, lawyer of Liaoning ** Law Firm.
On March 27, 2024, the Fushun Municipal People's Procuratorate filed a public prosecution with this court in the case of indictment No. 9 of Fushu Criminal Prosecution (2024) No. 9, accusing the defendant Wu *bo of the crime of falsely issuing special VAT invoices. In accordance with the decision of the Liaoning Provincial High People's Court to designate jurisdiction, this court formed a collegial panel in accordance with law and tried the case in open court. The Fushun Municipal People's Procuratorate appointed procurators *** and *** to appear in court to support the prosecution, and the defendant Wu * Bo and his defender ** appeared in court to participate in the proceedings. The trial has now been concluded.
The Fushun Municipal People's Procuratorate alleged:
At the end of 2019, Wang *hui (handled in a separate case) agreed with Duan *, the actual controller of the former CNPC Shengye (Dalian) Energy Co., Ltd. (hereinafter referred to as CNPC Shengye) (handled in a separate case), to invest 50% of the shares of CNPC in partnership, with a total investment of RMB 40 million and RMB 20 million from each party. Among them, in addition to the cash contribution, Wang *hui used the surplus diesel value-added tax special invoice of China Petroleum Heyi Petrochemical (Dalian) Co., Ltd. (hereinafter referred to as "China Petroleum Heyi") under his actual control as part of the equity capital, and each ton was converted into 630 yuan of investment funds, and then Wang *hui arranged for the defendants Sha ** and Wu ** (handled in a separate case) to manage CNPC Shengye Company, and agreed that Wang * Hui would hold 20% of the shares, Sha ** would hold 20% of the shares, and Wu ** would hold 10% of the shares. During this period, in the absence of real goods transactions, Wang *hui and Sha ** instructed the defendant Wu *bo to make false capital flows that matched the invoices, and CNPC Shengye accepted a special value-added tax invoice issued by CNPC Heyi with the name of diesel, with a quantity of 18,815.00 tons, a total price and tax of 11,061,700.50 yuan, and a tax amount of 12,777,009.94 yuan.
On May 13, 2020, Wang *hui and Sha *li instructed the defendant Wu *bo to use CNPC Shengye to accept the special VAT invoices issued by CNPC Heyi with the product names No. 0 vehicle diesel and No. 35 vehicle diesel, with a quantity of 510.83 tons, a total price and tax of 3,191,587.10 yuan, and a tax amount of 367,173.74 yuan. The corresponding fare is 630.00 yuan per ton, a total of 321,822.90 yuan.
Between July 2020 and March 2021, Wang *hui and Sha *li instructed Wu *bo to connect with He *kuan (handled in a separate case), and He *kuan provided funds for the purchase of diesel without a ticket, and after the defendant Wu *bo arranged for the financial personnel of CNPC Shengye, Liaoning Baoshun Petrochemical Co., Ltd. (hereinafter referred to as Liaoning Baoshun), and Liaoning Tairun Petrochemical Co., Ltd. (hereinafter referred to as Liaoning Tairun) under his management to make up the invoice at a price of 700 yuan to 950 yuan per ton. In the name of the above three companies, the Panjin Branch of Liaoning Liaohe Petroleum Co., Ltd. (hereinafter referred to as Liaohe Company) opened a card to purchase diesel, and the corresponding diesel was taken away by He Jiankuan and sold to retail investors, and the corresponding invoices were issued by Liaohe Company to PetroChina Shengye, Liaoning Baoshun and Liaoning Tairun. After investigation, Liaohe Company issued a total of 53,910.32 tons of diesel value-added tax invoices to PetroChina Shengye, Liaoning Baoshun and Liaoning Tairun, with a total price and tax of 230,354,310.00 yuan and a tax amount of 26,500,938.32 yuan, all of which have been certified and deducted.
From August 2020 to December 2020, Wang *hui and Sha ** instructed the defendant Wu *bo to dock with He *kuan and purchase a special diesel value-added tax invoice at an invoicing price of 1,000.00 yuan per ton. Through Liaoning Yuanying Petrochemical Co., Ltd., 5,406.24 tons of diesel value-added tax invoices were falsely issued to CNPC Shengye Company, with a total price and tax of 26,301,357.60 yuan and a tax amount of 3,025,819.88 yuan, all of which have been certified and deducted.
From December 30, 2020 to December 31, 2020, Wang *hui instructed the defendant Wu *bo to use CNPC Shengye to issue a total of 14,006.38 tons of special chemical value-added tax invoices to Panjin Longwangda Company with the name of "non-refined oil petroleum products" industrial white oil (I) No. 5, etc., with a total price and tax of 49,001,128.20 yuan and a tax amount of 5,637,298.13 yuan. The above invoices have been certified as credited. Since January 2021, Longwangda Company has made tax adjustments for input invoices and made tax declarations after self-inspection, and has paid the corresponding taxes on the above-mentioned invoices.
From July 21, 2020 to September 28, 2020, in contact with Wang *, the sales manager of Liaoning Hualu Special Asphalt Co., Ltd. (hereinafter referred to as Hualu Company) (handled in a separate case), Sha * Li learned that Hualu Company lacked chemical input invoices, and said that it could provide chemical invoice input for Liaoning Hualu, and then Wang * reported the matter to Shao *qun, general manager of Liaoning Hualu (handled in a separate case), and with Shao *qun's consent, in the absence of real goods transactions, Sha ** arranged for the defendant Wu * Poland issued a special value-added tax invoice of 11,133.30 tons with the name of "non-refined oil petroleum products" industrial white oil (I) No. 7 to Hualu Company through CNPC Shengye Company, with a total price and tax of 42,406,427.40 yuan and a tax amount of 4,878,616.15 yuan. The above invoices have all been certified and deducted.
Defendant Wu Bo was arrested by public security officers on August 14, 2022.
The evidence provided by the public prosecution for the above charges includes: 1. Documentary evidence: bank transaction details, VAT special invoice details, etc.; 2. Witness testimony: the testimony of witness Huang and others; 3. Defendant's confession and defense: Defendant Wu Yubo's confession and defense; 4. Identification records: Identification records of Yu X 1 and others.
The public prosecution held that the defendant Wu *bo falsely issued special VAT invoices for others and allowed others to falsely issue special VAT invoices for himself without actual transactions of goods, and that his conduct violated paragraphs 1 and 3 of Article 205 of the Criminal Law of the People's Republic of China, and that the facts of the crime were clear and the evidence was credible and sufficient, and that he should be investigated for criminal responsibility for the crime of falsely issuing special VAT invoices. In accordance with the provisions of article 176 of the Criminal Procedure Law of the People's Republic of China, a public prosecution was initiated, and the court was requested to sentence it in accordance with law.
Defendant Wu *bo argued that he only took up a position at CNPC Shengye after the completion of the false issuance of the shareholding invoice, and that he did not occupy shares or dividends in the company.
The defense opinions of the defendant Wu *bo's defender are: 1. The facts alleging that the defendant Wu *bo participated in the crime of CNPC Shengye's acceptance of CNPC Heyi's false issuance of special VAT invoices at the behest of Wang *hui and Sha *li are unclear and the evidence is insufficient; 2. Wu *bo played a secondary and auxiliary role in the joint crime, and should be found to be an accomplice; 3. CNPC Shengye Company is an entity enterprise, not a shell company specializing in false invoicing business, and the social harm is relatively small; 4. Wu *bo has no criminal record and voluntarily pleaded guilty, and actively paid the fine, requesting the court to leniency or commutation of his punishment.
After the trial, it was ascertained that:
1. At the end of 2019, Wang *hui (handled in a separate case) agreed with Duan *, the actual controller of the former CNPC Shengye (Dalian) Energy Co., Ltd. (hereinafter referred to as Shengye Company) (handled in a separate case), to invest in Shengye Company, and the two parties will operate in partnership, each contributing RMB 20 million to account for 50% of the shares. Among them, in addition to the cash contribution, Wang *hui used the surplus diesel value-added tax special invoice of China Petroleum Heyi Petrochemical (Dalian) Co., Ltd. (hereinafter referred to as Heyi Company) under his actual control as part of the shareholding funds, and each ton was converted into 630 yuan of investment funds, and then Wang *hui arranged for the defendant Sha * Li (handled in a separate case) and the defendant Wu * Bo to manage Shengye Company, and agreed that Wang * Hui would hold 20 percent of the shares, Sha Li Li would hold 20 percent of the shares, and Wu * Bo would hold 10 percent of the shares. During the period, in the absence of real goods transactions, Wang *hui and Sha *li instructed the defendant Wu *bo to make false capital flows that matched the invoices, and Shengye Company accepted 102 sets of special value-added tax invoices with the name of diesel falsely issued by Hayi Company, with a quantity of 18,815.00 tons, an amount of 98,284,690.56 yuan, a tax amount of 12,777,009.94 yuan, and a total price and tax of 111,061,700.50 yuan, all of which have been certified and deducted.
On May 13, 2020, in the absence of a genuine transaction of goods, Wang *hui and Sha *li instructed the defendant Wu *bo to use Shengye Company to accept 4 sets of special VAT invoices with the name of diesel falsely issued by Hayi Company, with a quantity of 510.00 tons, an amount of 2,824,413.36 yuan, a tax amount of 367,173.74 yuan, and a total price and tax of 3,191,587.10 yuan, all of which have been certified and deducted.
Defendant Wu Bo was arrested by public security officers on August 14, 2022.
The above facts were proved by the public prosecution organ in court, and the following evidence was cross-examined by the prosecution and defense:
1. The Liaoning Provincial Public Security Department's notice of designation of jurisdiction, the case acceptance registration form, the decision to file the case, the process of arriving at the case, the decision to release on bail pending further investigation, and the arrest warrant show that the source of the case, the investigation, the defendant Wu *bo's arrival in the case, and the compulsory measures taken, among which the defendant Wu Yubo was detained for two days before his arrest.
2. Defendant Wu *bo confessed that Wang *hui was the sales manager of Bora Company and the boss of Wanshunda Transportation Company, Sha *li was responsible for managing Wanshunda's fleet, and I was Sha *li's brother-in-law, helping Sha *li, and he paid me a salary. In December 2019, Sha Li said that he and Wang * Hui and Duan * and others co-founded the company, and asked me to manage the business, and then I officially joined the company on January 1, 2020. Previously, Shengye Company was a company of Yang *ping, Wang*, and Duan*, and Wang *hui, Sha*li and I operated with them in the form of shares, and then successively established Baoshun Company, Tairun Company, and Ruisheng Company. During the partnership, it was agreed that the two parties would jointly contribute 40 million yuan, Duan * accounted for 20% of the shares, Wang * accounted for 20% of the shares, Yang * Ping accounted for 10% of the shares, Wang * Hui accounted for 20% of the shares, and Sha * Li accounted for 20% of the shares, and he asked me to hold 10% of the shares on behalf of me, but in fact I did not contribute or participate in dividends. The office of the four companies is located on the 8th-9th floor of Tianlong Pharmaceutical, Xinglongtai District, Panjin City, with the same batch of personnel, the general manager of the company is Yang *ping, I served as the deputy general manager in January 2020, responsible for the sales of unticketed diesel in Northeast China, the head of the financial department is Yu Mou1, the head of the procurement department is Chen, and the logistics and distribution are responsible for Liu Mou1. At work, I am equivalent to the spokesperson of Wang * Hui and Sha * Li, and they use the company to do business through me to Chen, Yu 1 and others. The "Form of Transactions and Transfers of New (Original) Companies" obtained by the public security organs in a certain place reflects the situation of investment and shareholding. The content of the first line is "the invoice (Hayi pre-invoice) is tentatively estimated, the quantity is 18,820.92 tons, the unit price is 630 yuan, the amount is 11,857,179.6 yuan, and the remarks are written as the total investment (ticket) of Sha", that is, Wang * Hui and Sha * Li use the quantity of diesel invoices issued by Hayi Company to Shengye Company to calculate the investment money, and 630 yuan per ton should be discussed by Wang * Hui and Duan *, and the finance is a person who is recorded, which is essentially counted as the investment of the three of us. The second line is the Shengye inventory note, and this part of the amount is counted as Yang *Ping's investment money; The content of the third line refers to the payment in advance to Dalian Hengli, which is the payment paid by Yang Kaiping before we became a shareholder, which is considered as an investment payment. These add up to a total of 20,141,132.1 yuan, which was confirmed and signed by me, Yang Kaiping and the financial affairs of several companies at that time. The business of Shengye Company was notified to me by Wang * Hui or Sha * Li, and I explained that Yu X 1 was connected with Chen, Yu X 1 was responsible for funds, and Chen X was responsible for contracts and other formalities. The process of corporate payment is to fill in the payment application form in a certain 1, find me and Yang * Ping to sign and make a payment, and sometimes also make up the payment application form first, and the return of funds is subject to the statistics of a certain 1. Shengye Company used bank cards in the names of Chen and Miao Baodan, and Yu 2 and Jia *qiang were employees of Shengye Company. From 2020, my monthly salary is 10,000 yuan, and I can pay a bonus of 20,000 yuan or 30,000 yuan at the end of the year.
3. Wang *hui, who was handled in a separate case, confessed that Duan * was a customer I knew when I was in the diesel business, and he was the owner of Shengye Company. Duan* wanted to maintain Shengye's status as a major customer of Bora Group, and I had the right to make suggestions to identify key customers in Bora, so he approached me to cooperate in 2020. Later, Duan * and I jointly invested in Shengye Company, each with half of the equity, Duan * and I did not participate in the specific operation, I arranged Sha * Li, and Duan * arranged Yang * Ping to operate the specific business. The specific matters of shareholding are connected between Sha * Li and the people of Shengye Company, and the equity distribution is also specifically arranged by Sha * Li. I remember that Sha Li asked Wu * Bo to do business with Shengye Company, and I told Sha * Li that he would leave Wu * Bo some shares of China Petroleum Shengye, and then I handed over the company's business to Sha * Li and Wu * Bo to be responsible.
Attached are screenshots of Wang * Hui and Sha * Li's WeChat messages and chat records, including photos of the personnel structure of CNPC Shengye Company, which are signed and confirmed by Wang * Hui.
4. Sha *li's confession in a separate case that the previous bosses of Shengye Company were Duan *, Yang *ping, and Wang*, and at the end of 2019, Duan* and Wang *hui jointly invested 40 million yuan to operate Shengye Company, and both parties each accounted for 50% of the shares, that is, Duan*, Yang*ping, and Wang* accounted for 50% of the shares, and Wang *hui accounted for 50% of the shares. I am the nominal president of Shengye Company, the general manager is Yang *ping, and the deputy general manager is Wu *bo, and they are responsible for all the business of CNPC Shengye. Wu Bo is my brother-in-law, and I recommended him to Wang Hui to work in Shengye Company, and I arranged for him to do the business of Shengye Company. In order to improve the right to speak between me and Wu *bo, Wang *hui let me hold 20% of the shares, Wu *bo held 10% of the shares, and he himself held 20% of the shares. Before 2020, the company's office was located in the South Courtyard of Feed Factory, Wujia Town, Panshan County, Panjin, and then moved to the 9th floor of Tianlong Pharmaceutical Office Building, Xianghai Avenue, Xinglongtai District, Panjin. Wang * Hui's investment funds are divided into capital and diesel invoice investment. Around December 2019, Wang arranged for me to issue the surplus diesel invoices of Hayi Company to Shengye Company as his investment funds. From December 25, 2019 to January 3, 2020, Hay Company issued a total of 18,815 tons of diesel fuel to Shengye Company, with a total price and tax of 111,061,700.50 yuan and a tax amount of 12,777,009.94 yuan. I asked Dong or Guan of Hay Company to contact Yang *ping for specific docking, and they signed contracts according to normal business, issued invoices according to the contract, and then took the funds. The financial department of the Shengye Company has a specific amount of handover orders, on which there is the calculation of the unit price and the investment amount calculated by the invoice for the shares, and the shareholders and financial personnel of the Shengye Company of China Petroleum are aware of this. The "new (original) company transaction handover form" presented by the public security organ, the "invoice (Hayi pre-invoice) provisional estimate" reflected above is the invoice that Wang *hui arranged for me to issue for shareholding, the quantity is 18,820.92 tons, the unit price is 630 yuan per ton, and the calculated investment is 11,875,179.6 yuan, and the signatures of Yang *ping, Wu *bo, Li *, Zhang *, Zhang 1, and Liu 2 are to jointly determine the above data. Remarks: "The total investment of Sha (ticket)" is always me, and the investment money (ticket) is the corresponding investment of 11,875,179.6 yuan, but Wang * Hui is the actual investor. On May 13, 2020, CNPC Hay issued a special VAT invoice of 455.81 tons of No. 0 vehicle diesel and 55.02 tons of No. 35 vehicle diesel to CNPC Shengye, with a total price and tax of 3,191,587.10 yuan and a tax amount of 367,173.74 yuan. These are the surplus invoices formed by Hay Company in the operation, there is no real transaction of goods, and the invoices are generally sold with the unticketed diesel purchased from Northeast refineries such as Baolai, Haoye, and Dalian Hengli, which have been certified and deducted.
Attached are screenshots of Wang * Hui and Sha * Li's WeChat messages and chat records, including photos of the personnel structure of CNPC Shengye Company, which were signed and confirmed by Sha Li.
5. The witness was in the finance of a certain 1 Shengye Company, and his testimony confirmed that the actual operators of the Shengye Company were Duan *, Yang *Ping, and Wang *, and that in early January 2020, Wang *hui, Sha*, and Wu *bo invested in Shengye Company, and the six of them jointly contributed 40 million yuan, including cash and invoices. Liaoning Baoshun, Liaoning Tairun, and Liaoning Ruisheng were registered later, and the shareholders were still the six of them, Wang Yonghui and Duan Ran were the dominant players, and the main decision-making should be discussed by the two of them. The four companies are the same group of personnel and work on the 8th and 9th floors of the Xinghe Culture and Media Office Building, Xinglongtai District, Panjin City. The general manager of Shengye Company is Yang Kaiping, who is responsible for the northwest business, and the deputy general manager is Wu Yubo, who is responsible for the northeast business, mainly for retail investors, gas station sales and part of the purchase, and they are both responsible for the daily management of the company. In January 2020, Wu Yubo asked me to be in charge of the financial work of Shengye Company, so that Li * and Li * could connect with the financial information of Shengye Company. There is also Zhang 1 in the financial department, she is responsible for the statistics of sales in Northeast China, Zhang * is responsible for accounting, Liu 2 is the statistics of sales in Northwest China, Miao * Dan is responsible for the statistics of procurement, and Duan * Yun is the cashier. The person in charge of the purchasing department is Chen, and the person in charge of the sales department is Liu1. My job is to count the company's purchase volume and sales volume and report to Wu Bo, transfer money and count invoices as required and record them. The process of paying from the public account of Shengye Company is to apply for it from the purchasing department, fill in the documents, and sign them by Wu Bo or Yang Ping, and then I arrange for the cashier to make the payment, and we will make a record when the account is credited. The personal cards used by Shengye Company include the bank cards of Men Shaoyou, Chen, Yu2, Jia *Qiang, Liu2, Miao *Dan and others. The company had no business in mid-2021, and no one went to work after the end of 2021. "New (original) company handover form" is made by Li * at the beginning of 2020, the main content includes investment funds, receivables, payables, I, Zhang *, Liu 2, Zhang 1 confirmed the signature, and then signed by Wu * Bo and Yang * Ping, of which the investment column recorded the invoice at a price of 630 yuan per ton to offset the investment money, Wu * Bo told me when I went to work. Between December 25, 2019 and January 3, 2020, the diesel invoices issued by CNPC Heyi Company to CNPC Shengye Company totaled 18,819.46 tons, with a total price and tax of 111,061,700.50 yuan, a difference of 1.46 tons from the 18,820.92 tons on the handover table, because there was a gap between the actual quantity issued and the table. Wang *hui, Sha *li, and Wu *bo arranged for personnel to dock the false contracts they made, and then used Hay Company to issue diesel invoices to Shengye Company, which were used as invoices to invest in shares, and then Shengye Company transferred money to Hayi Company and took away the funds. The diesel invoices for the shares have been certified and deducted, and there is no actual transaction of goods. The remaining investment funds of Wang *hui, Sha *li, and Wu *bo were transferred to the personal cards of the public accounts or controlled by Shengye Company through transfers. On May 13, 2020, Hay Company issued 455.81 tons of No. 0 vehicle diesel and 55.02 tons of No. 35 vehicle diesel to Shengye Company, with a total price and tax of 3,191,587.10 yuan. I can provide the public security organ with a detailed statement of Shengye and Hayi's accounts, in which the remarks on May 12, 2020 are 3,191,587.10 yuan for the payment of CNPC Heyi's accounts, which is the corresponding funds for the invoice business of 510.83 tons of diesel.
The details of the top account of the account receivable, the details of the accounts of Shengye and Hayi, the investment invoices of Hay and the payment of over-invoices show that Shengye Company and Hay Company made accounts between February 2020 and October 2020 and that Shengye Company accepted Hay Company's false issuance of diesel VAT special invoices from Hay Company from December 2019 to May 2020, which was signed and confirmed by witness Yu X 1 and was consistent with the content of his testimony; The identification records and photographs show that the witness Yu X 1 identified Li* as the financial officer of Shengye Company.
6. Witness Liu 2 is a statistic of Shengye Company, and his testimony confirms that in the summer of 2019, I went to work at Shengye Company and was responsible for statistical work. When I joined the company, the bosses of the company were Duan*, Yang*ping and Wang*, and at the end of 2019, they cooperated with Mr. Wang of Panjin to run the company together. After the company moved to the 8th-9th floor of Tianlong Pharmaceutical Co., Ltd., Xinglongtai District, Panjin City, the company was mainly managed by the general manager Yang Ping and the deputy general manager Wu Bo, and the daily financial statements and reimbursements were signed by Wu Bo. The person in charge of the financial department is Yu Mou1, Zhang Mou1 and I are statistics, Duan *Yun is the cashier, Zhang * is the accountant, the person in charge of the purchasing department is Chen, and the sales department is in charge of Liu Mou1. At the beginning, Li * was in charge of finance, and after Yu Mou1 came, the finance department was handed over to him. The "new (original) company handover form" was made by Li *, and the main content includes investment funds, receivables, and payables. At that time, it was Jia *qiang who arranged for me to connect with Hayi's statistics, and counted how many diesel invoices Hay Company had issued to Shengye Company, and after checking, it was found that the number of invoices was about 18,000 tons more than the actual amount. In December 2019, Hay Company issued a special VAT invoice for diesel fuel of 18,820.92 tons to Shengye Company, which was converted into the investment money of Shengye Company. None of these invoices were real transactions of goods, and the corresponding capital flow and the capital flow of the invoices issued by Hay Company to Shengye Company in May 2020 went for a long time in 2020, and each time the funds were taken, Wu Bo or Yang * Ping needed to sign and approve them, including that they had also signed and transferred the money from the cashier.
7. Witness Zhang 1 is a member of the statistics of Shengye Company, and his testimony confirms that in September 2019, I was introduced to work in Wu *bo's Shengye Company, and was responsible for counting the company's gasoline and diesel entry and exit quantity, vehicle number, loading and unloading place and other data. In April 2020, Baoshun Company was established, and I went to Baoshun Company to do statistical work. The boss of Baoshun Company is Wu * Bo, who is responsible for the overall work, the accountant is Yu 1, Zhang Shuang, the cashier is Duan * Yun, the statistics are me, Miao * Dan, Liu 2, and the business is Liu 1 and Chen, of which Chen is the legal person of Baoshun Company. The salesman provided me with the car number, the number of loading and unloading, and the place of loading and unloading, and sometimes asked me to contact the other party to confirm the exact quantity, and I made these data into a statistical table, and then submitted the data to the financial Yu 1, and my work was attributed to a certain 1. The new (original) company's handover form was made by the previous accountant Li * for the docking work, and I signed it with Liu 2.
8. Witness Chen was procured by Shengye Company, and his testimony confirmed that Shengye Company was initially operated by Yang Kaiping, Wang1, and Duan*, and then in January 2020, Wang *Hui, Sha*, and Wu *Bo joined in cooperation with Yang*ping, Wang*, and Duan*, and then established Baoshun Company, Tairun Company, and Ruisheng Company. I came to Shengye Company in January 2020, and my uncle Yang *ping asked me to be in charge of procurement, and I listened to Wu *bo's instructions, and he asked me to be a legal person when Baoshun Company was established in April 2020. The four companies are the same shareholders and employees, and their offices are located on the 8th-9th floors of Galaxy Culture Media, Xinglongtai District, Panjin City, Liaoning Province. The company is usually managed by Wu * Bo, he and Yang * Ping are at the same level, Wu * Bo listens to Sha * Li, and Sha * Li listens to Wang * Hui. Yang Ping is in charge of the northwest business, and Wu is in charge of the northeast business, mainly in the sales of refined oil products. The person in charge of finance of the company is Yu Mou1, the person in charge of procurement is me, the person in charge of sales is Liu Mou1, and the person in charge of the office is Yu *. The IB card and Panjin commercial bank card in my name were asked by the company's finance to do it, and they were handed over to Yu 1 after they were completed, and the bank cards of Liu 2, Miao * Dan, Yu 2 and Jia * Qiang were also used by the finance department to collect the oil purchase money from retail investors. The process of outward payment from the public account of Shengye Company is first written by the demand department, signed by the applicant, then signed by the financial department, then signed by Wu Bo and Yang Ping, and finally handed over to the cashier for payment. The company had no business in May or June 2021, and did not share the profits after its establishment, and finally the company had more than 10 million on its books, and the money was transferred away by Duan *. Our company purchases diesel oil, and when it is sold externally, it is generally sold with invoices for refined oil, or directly sold to retail investors without invoices.
9. Witness Liu X 1 is the sales supervisor of Shengye Company, and his testimony confirms that I was a driver of Wanshunda Company before, and in September 2019, I accompanied Wu Yubo to Shengye Company, and he asked me to be the sales director of the company. It was Wang Hui who arranged for Wu Bo to work in Shengye Company, and then we successively registered Baoshun Company, Tairun Company, and Ruisheng Company. The general manager of the company is Yang * Ping, the deputy general manager is Wu * Bo, the head of the purchasing department is Chen, the person in charge of the sales department is me, and the person in charge of the finance department is Yu 1. The business of the four companies is mainly to purchase diesel fuel with chemical invoices from Bora, Dalian Hengli and Shandong refineries, purchase diesel without invoices from blending oil mills around Panjin, and then purchase refined oil invoices with the purchased diesel for external sales. The purchase of refined oil invoices was contacted by Wu Bo, and the purchasing department was responsible. At the end of 2019, I met He *Kuan through Wu *Bo, who is the head of the sales department of Bora. Wu Bo said that He * Kuan used our company's name to buy oil in Baolai and sold the invoice to our company, so I asked He * Kuan to count the amount of oil he lifted and send the data to Yu X 1. In 2020 and early 2021, He *kuan used Shengye Company, Baoshun Company, and Tairun Company to buy oil in Baolai, and the invoices were sold to these three companies, and the specific price was set by He *Kuan and Wu *Bo, and Wu *bo arranged for Chen and He *Kuan to dock. He * Kuan carried out the separation of tickets and goods, he sold the oil to self-employed people who did not want invoices, and sold the invoices to us. Our company is a big customer of Liaohe Company, and the price of buying oil is cheap, and the contract should be signed by Chen to Baolai. I recorded the amount of oil he Jiankuan picked up in two accounts, one was the business of him using our company to buy oil in Baolai and sell it to us for invoices, and the other was the business of us and He *kuan borrowing each other's amount to repay the amount. Our company purchased an invoice of about 50,000 tons from He * Kuan, and the ticket payment was paid by the finance, and the specific data are subject to the financial records. The purchased refined oil invoice was sold with the chemical invoice purchased by our company, and how to deal with the remaining chemical invoices, Wu * Bo and the company's finances are clear.
10. Witness Wang 1 is a shareholder of Shengye Company, and his testimony confirms that CNPC Shengye Company was proposed by Duan Ran in early 2019, registered in Dalian, and its main business is diesel trade. Duan * and I did not have a position in the company, Yang * Ping is the general manager in charge of all business, and the company's legal person is Sun * Yuan, who is an employee of the company. The cashier is the third sister of Duan*, and the company's office is located on the 9th floor of Tianlong Pharmaceutical, Xinglongtai District, Panjin City. At the beginning of May 2019, Yang *ping and Sha *li, who often pulls goods for Shengye Company, discussed letting him become a shareholder, and the two sides operated together. In October 2019, we held a shareholders' meeting with the new shareholders Wang *hui, Sha *li and Wu *bo, at which both parties agreed to contribute 20 million yuan each, totaling 40 million yuan. I, Duan*, and Yang*ping hold 50% of the shares, and Wang*hui, Sha*, and Wu* hold a total of 50% of the shares. Wu * Bo is a subordinate of Sha * Li, Sha * Li and Wang * Hui are cooperative relations, and usually only Yang * Ping and Wu * Bo are in the company. Usually, Yang *Ping, Duan* and others call me Wang*.
The identification records and photographs show that witness Wang X 1 identified Wang *hui, Sha *li, and defendant Wu *bo as shareholders of Shengye Company.
11. The witness Guan was the person in charge of finance of Hay Company, and his testimony confirmed that Sha Li was responsible for the overall diesel business of Hay Company and Shengye Company, and sold a large amount of diesel fuel to Shengye Company in 2019, most of which was purchased from the sales company of Bora, and issued diesel invoices. At the end of 2019, Sha Li arranged for the invoices of the input diesel fuel corresponding to the diesel that had been sold without tickets on the account of Hayi Company to Shengye Company, and there was no real transaction of goods. Sha Li is also in charge of Shengye Company, he is the direct leader of Li *, and he arranged for me, Huang and Li * to dock the quantity of goods, invoices, current funds, etc. The template contract provided by Shengye Company corresponds to the funds that are made through the corporate account in accordance with the contract. The total amount of the account details of Shengye and Hayi is 112,632,745.20 yuan, which is the funds corresponding to the issuance of surplus invoices, of which the "account collection/top account details" is the return funds transferred by Hay to Shengye through the personal card in 2020, plus the part deducted by Hayi, the total amount is 112,632,745.20 yuan, which is the return of funds. Among them, (455.81+55.02)*630 tickets are the tickets deducted when Sha * Li arranged for me to use Hay Company to issue surplus diesel invoices to Shengye Company in 2020 and collect the payment to Shengye Company. The bank cards with the account names Jia * Qiang, Door * You, Chen and Yu 2 are all cards used by Shengye Company to receive payments. According to the sales data of Hay Company obtained by the public security organs, on May 13, 2020, Hay Company issued a special VAT invoice of 510.83 tons with the product name No. 0 diesel and No. 35 diesel to Shengye Company, with a total price and tax of 3,191,587.1 yuan, which is this business. Huang reported to me after counting each account of funds, and then I reported to Sha * Li through WeChat, telephone, and DingTalk, and Sha * Li agreed to go out of the funds. Wu Bo is the leader of Li *, who took over the work of Li * in early 2020 at a certain 1, as the financial director of Shengye Company.
12. The witness Huang is an accountant of Hay Company, and his testimony confirms that Hay and Shengye have business dealings, and that from 2019 to 2020, Hay Company issued about 100,000 tons of diesel value-added tax invoices to Shengye Company, most of which were genuine goods transactions. At the end of 2019, there were more than 18,000 tons of surplus diesel invoices on the accounts of Hay Company, and Sha * Li arranged for us to issue these invoices to Shengye Company. Sha * Li arranged for me, Guan and Shengye Company's accountants Li * and Liu 2 to dock invoices and take funds, and there was no real transaction of goods. The contract is the financial docking between the statistician and Shengye, and the funds are paid to the public in accordance with the contract, and there are other businesses in Hay and Shengye during the same period, so the payment is completed many times, and the funds are basically taken in 2020. Shengye Company transferred the corresponding funds to Hay Company, and Hayi Company deducted the previous loan and top-account funds of Shengye Company, and then transferred the remaining funds back to the personal card provided by Shengye Company through the personal card controlled by Hayi Company, and Dong provided the personal card number of Shengye Company to Finance. The total amount of funds presented by the public security organs is equal to that of "Shengye and Heyi's account details" and "account collection/top account details", which is 112,632,745.20 yuan, which is the return of funds. The amount of diesel fuel corresponding to the invoice of the above-mentioned account funds is more than 18,000 tons, and I will report to Guan after I count the account funds, and she will report to Sha * Li, and Sha * Li agrees that Ha Yi Company can only take funds to the outside world, and does not collect the ticket payment of more than 18,000 tons of diesel invoices from Shengye Company. Among them, (455.81+55.02)*630 tickets are 630 yuan per ton deducted from the invoice issued by Hayi Company to Shengye Company, and I am the capital according to the instructions given to me by Guan.
13. The witness Dong is the business supervisor of Hay Company, and his testimony confirms that the shareholders of Hayi Company are Wang *hui and Shao *qun, the general manager is Sha *li, who is responsible for the daily management of the company, the person in charge of the financial department is Guan, and her subordinates are Huang and Yao Xin. My direct supervisor is Sha Lili, who is responsible for the overall business of Hay and Shengye Company, and he himself or arranges for Wu *Bo to connect with Yang *Ping of Shengye Company. Hay sells diesel without tickets to the outside world, and there are surplus diesel invoices on the account.
14. The notice of evidence collection, the list of evidence collected, and the new (original) company's current handover table show that the investigating agency obtained a new (original) company's current handover table from a certain place, and the contents recorded on the table are the provisional estimate of the invoice (Heyi pre-invoice), the quantity is 18,820.92 tons, the unit price is 630 yuan, and the amount is 11,857,179.6 yuan. The quantity is 2996.75 tons, the unit price is 630 yuan, the amount is 1887952.5 yuan, and the investment funds of China Petroleum Shengye are prepared; the prepayment (Dalian Hengli), the quantity is 1200 tons, the unit price is 5330 yuan, the amount is 6396000 yuan, and the investment funds of China Petroleum Shengye (including tax) are 20,141,132.10 yuan, indicating that Shengye Company uses invoices and prepaid payments to offset the share funds, which is signed and confirmed by Yang Kaiping, Wu Yubo, Li Ye, Liu 2 and others; The amount payable to Hay (as of 2019.12.31) is recorded as the amount payable by Hayi to the company is 27,668,662.19 yuan.
15. The Notice of Collection of Evidence and the List of Evidence Collected show that the public security organs obtained two diesel supply and marketing contracts from CNPC Shengye Company in accordance with the law, indicating that Hay Company and Shengye Company signed diesel supply and marketing contracts in April and May 2019.
16. Assist in inquiring about the property notice, account information list, and transaction details showing the flow of the IB card with the tail number 5331 of the witness Chen, including the transfer with Tang *li, Jia *qiang and others.
17. The explanation of the tax inspection and the tax treatment decision of Shengye Company show that the 102 special VAT invoices issued by Hay Company to Shengye Company from December 2019 to January 2020 The quantity is 18,815.00 tons, the tax amount is 12,777,009.94 yuan, the total price and tax is 11,061,700.50 yuan, and the four special VAT invoices issued on May 13, 2020, the quantity is 510.83 tons, the tax amount is 367,173.74 yuan, and the total price and tax is 3,191,587.10 yuan.
18. Liao Zhongheng Hui Shen [2023] No. 547 judicial appraisal opinion shows that Wang Yonghui, Sha Lili and others used Shengye Company to accept 106 sets of special VAT invoices suspected of being falsely issued by Hayi Company. The output tax involved was 13,144,183.68 yuan, of which 102 sets of special VAT invoices were suspected of being falsely issued when the company became a shareholder from December 25, 2019 to January 3, 2020, with a quantity of 18,815.00 tons, a total price and tax of 11,061,700.50 yuan and a tax amount of 12,777,009.94 yuan, and on May 13, 2020, Shengye Company was used to accept 4 sets of special VAT invoices suspected of being falsely issued by Hayi Company, with a quantity of 510.83 tons, a total price and tax of 3,191,587.10 yuan, and a tax amount of 367,173.74 yuan, all of which have been certified, deduction; The notice of appraisal opinion indicates that the appraisal opinion has been informed to the defendant Wu *bo.
The above evidence is confirmed by this court.
2. Between July 2020 and March 2021, Wang *hui and Sha *li instructed the defendant Wu *bo to connect with He *kuan (handled in a separate case), and He *kuan provided funds for the purchase of diesel without a ticket, and Wu *bo arranged for the financial personnel of the Shengye Company, Liaoning Baoshun Petrochemical Co., Ltd. (hereinafter referred to as Baoshun Company), and Liaoning Tairun Petrochemical Co., Ltd. (hereinafter referred to as Tairun Company) under his management to make up the invoice payment at a price of 700 yuan to 950 yuan per ton. In the name of the above three companies, Liaoning Liaohe Petroleum Co., Ltd. Panjin Branch (hereinafter referred to as Liaohepan Branch) opened a card to purchase diesel, and the corresponding diesel was taken away by He * Kuan and sold to retail investors, and the corresponding invoices were issued by Liaohepan Branch to Shengye Company, Baoshun Company and Tairun Company. After investigation, Liaohepan Branch issued a total of special VAT invoices for diesel to Shengye Company, Baoshun Company and Tairun Company, with a quantity of 53,910.32 tons, an amount of 203,853,371.68 yuan, a tax amount of 26,500,938.32 yuan, and a total price and tax of 230,354,310.00 yuan.
From August 2020 to December 2020, Wang *hui and Sha *li instructed the defendant Wu *bo to connect with He *kuan to purchase special VAT invoices for diesel at an invoicing price of 1,000.00 yuan per ton, and He *kuan falsely issued 24 sets of special VAT invoices with the name of diesel to Shengye Company through Liaoning Yuanying Petrochemical Co., Ltd. (hereinafter referred to as Yuanying Company) without real goods transactions. The quantity is 5406.24 tons, the amount is 23,275,537.72 yuan, the tax amount is 3,025,819.88 yuan, and the total price and tax is 26,301,357.60 yuan.
The above facts were proved by the public prosecution organ in court, and the following evidence was cross-examined by the prosecution and defense:
1. Defendant Wu *bo confessed that He *kuan was the deputy director of sales of Baolai Company, and he came to me and said that he used our company to buy oil in Baolai, and that he sold the oil himself, and left the invoice to our company, and said that he had already told Wang *hui and Sha *li about this matter, and the leader agreed. The price of the purchase invoice was set by Wang *hui and Sha*, and after they were set, they told me that I would arrange for Chen to connect with He *kuan related contracts, invoices, delivery cards, oil purchase funds, and ticket purchase money. He *kuan opened a card to buy oil in Baolai through CNPC Shengye Company, Liaoning Baoshun Company, and Liaoning Tairun Company, and He *kuan sold the oil to retail investors and sold the invoices to the above three companies. According to the financial information obtained by the public security organs and the statistical results of Yu 1, the amount of purchase invoices totaled 53,910.32 tons, the amount was 203,853,371.68 yuan, the tax amount was 26,500,938.32 yuan, the total price and tax was 230,354,310.00 yuan, and the ticket price ranged from 700 yuan to 950 yuan a ton. There are two ways to pay the invoice, one is through the form of making up the difference, He * Kuan will not include the money for the sale of the ticket to the three companies, and the relevant financial personnel will make up the purchase price and then transfer it to Bora, and the other is that the three companies will pay the ticket purchase directly to the personal account controlled by He * Kuan through the personal account controlled by the three companies. The outward payment of the ticket is approved by the financial department in a certain 1 or Chen, and I can only pay after I sign, and the specific amount is subject to the statistical data of a certain 1. He Jiankuan also used other companies to issue false invoices to Shengye Company. From August to December 2020, Yuanying Company falsely issued 5,406.24 tons of special VAT invoices to CNPC Shengye Company, with an amount of 23,275,537.72 yuan, a tax amount of 3,025,819.88 yuan, and a total price and tax of 26,301,357.60 yuan. This business is He Jiankuan's use of Yuanying Company to make false invoices to CNPC Shengye Company, the ticket price is 1,000 yuan per ton, and the corresponding ticket price is determined by Wang * Hui or Sha * Li, and these invoices are also sold with the diesel fuel purchased without refined oil invoices, which is subject to the financial information provided by Yu 1.
2. Wang *hui's confession, which was handled in a separate case, arranged for Sha *li to specifically operate Shengye Company. I know He *kuan, he is the deputy director of the sales department of Bora, mainly responsible for Bora's oil purchase, VAT special invoices, etc. Baoshun Company is registered by Wu Yubo and Sha Lili, and Wu Bo should be specifically responsible for the trade of refined oil. I have the impression that Zhang 2 reported the plan to Liaoning Yuanying Company.
3. Sha Li's confession, which was handled in a separate case, arranged for Wu *bo to do the specific business of Shengye Company. The shareholders of Shengye Company also operate Baoshun Company, etc., and Yang Ping and Wu Bo report their sales plans to Wang Hui through me every month, and Wang Hui decides whether to purchase according to the market price. He *kuan is the deputy director of the sales department of Bora Group, and in 2020 he contacted Wang *hui to buy non-ticketed diesel. He *Kuan and Wang *hui negotiated the price, and he used Shengye Company, Baoshun Company, and Tairun Company to open cards to buy oil in the Baolai Group, and then sold the oil to retail investors, and issued invoices to the three companies. At the beginning, it was Wang *hui who asked me to arrange for Wu *bo to dock with He *Kuan to buy diesel, and later Wang *hui directly asked Wu *bo and He *kuan to dock. Wu *bo used Shengye Company, Baoshun Company, and Tairun Company to receive the funds transferred by He *Kuan through his personal card, and then contacted He *kuan to place an order with Baolai. Wu * Bo made up the difference according to the price of diesel fuel sold with tickets, and then transferred it to Bora's corporate account. He *kuan arranged to open a pick-up card and a vehicle to enter the field to pull oil, and then Bora used Ruidong and Liaohe Panjin branches to issue diesel invoices to the three companies. The invoices were left in the three companies, and the purchase of ticketless diesel from Baolai, Haoye, Dalian Hengli and other companies was sold externally, and there were financial records there. According to the financial-related information obtained by the public security organs, He *kuan issued special VAT invoices with a total amount of 53,910.32 tons and a total price and tax of 230,354,310.00 yuan to the three companies through the above-mentioned acts, and Wu *bo knew the specific situation. From August 2020 to December 2020, Yuanying Company issued 5,406.24 tons of diesel value-added tax invoices to CNPC Shengye Company, with an amount of 23,275,537.72 yuan, a tax amount of 3,025,819.88 yuan, and a total price and tax of 26,301,357.60 yuan.
4. Witness Yu 1 testified that He *Kuan is a minister of Bora Group, and our company has purchased special VAT invoices for refined oil products from He *kuan. There are two ways to buy invoices, one is that He * Kuan uses the name of our company to open a card to buy oil in the Bora Group, he makes his own ticket and goods separation, and sells the invoice to our company, and the other is He * Kuan uses the trading company to directly issue the invoice to our company. Our company purchased a total of 53,910.32 tons of diesel invoices at He * Kuan, with fares ranging from 700 yuan to 950 yuan a ton, of which 34,962.16 tons were recorded in the 2020 sales summary table in my computer, and the data is true. The way to pay for the ticket purchase is that He * Kuan transfers the funds without the ticket price to us, and we transfer it to Bora after making up the purchase price, and the other is that we use the personal account of a certain 2 and Chen to transfer money to He Jiankuan's personal account. The invoices purchased were all mailed directly by Bora to Chen or Zhang1. The accounts receivable and payable recorded in He * Kuan's accounts are because the company has bought diesel without tickets from He * Kuan, and owes He * Kuan money, so it uses the payment to top the account. At the end of 2020, Wu *bo told me that he wanted to buy an invoice from Yuanying Company, and then He *kuan used Yuanying Company to falsely issue a diesel invoice of 5406.24 tons to Shum Yip Company, and Wu *bo asked us to buy it at a price of 1,000 yuan per ton, and the purchase price was 5406240 yuan. Under normal circumstances, Yuanying Company will deduct the ticket payment and return the money back to our company's personal card through the personal card, but this time we paid the ticket directly to He * Kuan's Tairun Company's capital to order oil in Baolai. It is recorded in the 2020 sales summary table that on February 18, 2021, 5406.24*1000 hedged in He * Kuan's accounts receivable refers to this business. Our company will buy the invoice from He * Kuan with the oil purchased from other places without the invoice or the oil with the invoice to sell the profit, the profit has not been calculated separately.
5. The testimony of witness Liu Mou1 confirmed that at the end of 2019, I met He *Kuan through Wu *bo, and he was the head of the sales department of Bora. Wu Bo said that He * Kuan used our company's name to buy oil in Baolai and sold the invoice to our company, so I asked He * Kuan to count the amount of oil he lifted and send the data to Yu X 1. From 2020 to the beginning of 2021, He Jiankuan used Shengye Company, Baoshun Company, and Tairun Company to buy oil in Baolai, and he sold the oil to self-employed individuals who did not want invoices, and the invoices were sold to these three companies. Our company is a big customer of Liaohe Company, the price of buying oil is cheap, and the contract is signed by Chen to Baolai. I recorded the amount of oil he picked up in two accounts, one was the business of him using our company to buy oil in Baolai and sell it to us for invoices, and the other was the business of us and He *kuan borrowing each other's amount to repay the amount. Our company purchased an invoice of about 50,000 tons from He * Kuan, and the ticket payment was paid by the finance, and the specific data are subject to the financial records. The purchased refined oil invoice was sold with the chemical invoice purchased by our company, and how to deal with the remaining chemical invoices, Wu * Bo and the company's finances are clear.
6. Witness Chen's testimony confirmed that He *Kuan was the sales director of Bora Beiran Company, and Wu *bo introduced me to him. Our company has purchased refined oil and diesel invoices from He *kuan, which was contacted by Wu *bo. There are two ways to buy, one is that He * Kuan uses the name of our company to open a card in Baolai Company, he takes the oil away and sells it to self-employed people who don't want tickets, and then sells the invoices to our company, and the other is that he uses the trading company to directly issue the invoices to our company, and our company pays him the price for buying invoices. Wu Bo reported the planned amount of centralized procurement to Liaohe Company according to the demand for invoices from our company, and after it was passed, he would arrange for me to sign the contract, and I signed the contract according to the quantity of oil that He * Kuan wanted. When buying oil in the name of our company, He * Kuan transferred the funds excluding the ticket to the personal account used by our company, and we transferred the money to the company's account and made up the purchase price, and then transferred it to the Bora company. I will take a picture of the signed contract with WeChat to He *kuan, and at the same time send him the voucher of our company's transfer to Baolai, and he can use the contract and transfer voucher to Baolai to issue a bill of lading. We count the actual amount of oil lifted by He * Kuan to grasp the amount of refunds and invoices purchased by our company. We used Baoshun Company to purchase more than 40,000 tons of diesel invoices from He Jiankuan, more than 7,000 tons of diesel invoices from Shengye Company, and more than 5,000 tons of diesel invoices purchased from Tairun Company, a total of more than 50,000 tons. We sold the purchased invoices with diesel fuel with chemical stamps purchased from Hengli and other refineries to the customer, and the remaining chemical invoices were left in the company. Our company uses the bank cards of Chen, Liu2, Miao * Dan and others. When He *Kuan used the trading company to sell invoices to our company, Wu *bo contacted him to set the price, and told me the quantity, price and which company to buy the invoices, and He *kuan would send me the qualifications and transfer account of the invoicing company, and I arranged the transfer of financial personnel according to his requirements. There are financial statistics on the payment of tickets. The invoices we purchased from He * Kuan are certified as deductible.
7. He *kuan, who was handled in a separate case, confessed that from 2015 to December 2021, I served as the deputy director of the sales department of the northern company. I didn't have a company so I contacted Chen, Zhang2, Wang2, Wei Po, Cao Fei and others, and used their company to buy oil from Baolai Company to open a card, and the invoices were sold directly to their company, and the gasoline and diesel were sold to self-employed individuals who did not want invoices. The bank cards of Liu*, Zhao*chun, Song*Jie, Song*hua and others I used transferred a total of 851234570 yuan to the bank cards they used, all of which were used to buy gasoline and diesel without invoices, and they arranged for the salesmen of each family to go to Baolai to open the cards. Chen used the cards issued by Baoshun Company and Shengye Company, and used her and her bank cards with the names of Miao Dan, Feng Fei, Zhao, Tang Li, Wang Zhi, Wu Ya, etc. I have cooperated with Zhang Mou2, I sent the funds to Yuanying Company and Qiyue Company used by Zhang Mou2, directly used these two companies to open a card, and then sold the invoices directly to the two companies, and sold the oil to self-employed individuals who did not want invoices, and the invoice names were all diesel, and the profit was about 3.9 million yuan.
8. Witness Zhang 2 is the actual controller of Yuanying Company, and his testimony confirms that He *Kuan used my Yuanying Company to do single business, and I confiscated the money from his single business. He used Yuanying to buy more than 5,000 tons of diesel oil from CNOOC Liaoning Sales Co., Ltd. of Baolai Group, and he took the oil away and sold it to self-employed individuals who did not want invoices, and then sold the invoices through Yuanying Company. Yuanying Company issued a diesel invoice of 5,406.24 tons and a total price and tax of 26,274,326.4 yuan to Shengye Company, which is the business of He * Kuan's contact, and there is no actual transaction of goods. He * Kuan contacted the matching of false capital flows, and I asked Li to cooperate.
9. Witness Li is an employee of Yuanying Company, and his testimony confirms that in August 2020, He *kuan used our Yuanying Company to purchase 5,406.24 tons of diesel fuel from CNOOC Liaoning Sales Co., Ltd., and Zhang Mou2 asked me to cooperate with him in transferring the account. He * Kuan transferred the full amount to our company, and the total amount of the ticket price tax corresponding to this business was 26,274,326.4 yuan, and He * Kuan contacted and sold the invoice to Shengye Company. After taking a false flow of funds, Shengye Company transferred money to the public account of Yuanying Company through the public account, and Yuanying Company transferred it to the personal account of Liu Mou 2 provided by He *Kuan through the public account of Jindafeng Company and Zong Yu.
10. The on-site extraction record of electronic data shows that the public security personnel extracted and exported the "2020 sales summary table" from the office computer used by Yu X 1; Extract and export data related to this case from the personal USB flash drive provided by Yu X 1 and compress it into a file that was provided on May 30, 2023.
11. The description of the tax inspection and the tax treatment decision show that Shengye Company obtained 24 special VAT invoices issued by Yuanying Company on December 28, 2020. The quantity is 5,406.24 tons, the tax amount is 3,025,819.88 yuan, and the total price and tax is 26,301,357.60 yuan, and Shengye Company obtained 21 special VAT invoices issued by Liaohe Panjin Branch from October to November 2020, with a quantity of 5,440.9 tons, a tax amount of 2,503,654.91 yuan, and a total price and tax of 21762539 yuan, and Shengye Company obtained 10 special VAT invoices issued by Liaohe Panjin Branch on September 29, 2021, with a quantity of 2,050 tons, a tax amount of 1,297,123.9 yuan, and a total price and tax of 11,275,000 yuan； From August to October 2020, Baoshun Company obtained 169 sets of special VAT invoices issued by Liaohe Panjin Branch, with a quantity of 41,466.38 tons, a tax amount of 20,186,996.84 yuan, and a total price of 175,471,586.6 yuan, and Tairun Company obtained 22 sets of special VAT invoices issued by Liaohe Panjin Branch on February 26, 2021, with a quantity of 4,990.76 tons, a tax amount of 2,727,251.55 yuan, and a total price and tax of 23706110 yuan. The above are all diesel value-added tax invoices purchased from He * Kuan, which have been fully certified and deducted, and the Dalian Municipal Taxation Bureau decided to recover the value-added tax and other taxes on Shengye Company, Baoshun Company and Tairun Company.
12. Liaoning Zhongheng Accounting Firm's Liaoning Zhongheng Huishen [2023] Nos. 491 and 488 judicial appraisal opinions show that He *kuan purchased 53,910.32 tons of diesel fuel through Baoshun Company, Shengye Company, and Tairun Company and sold it to oil users without tickets, and handed over the corresponding VAT special invoices to Baoshun Company, Shengye Company, and Tairun Company for acquisition and deduction, which is inconsistent with the actual business conditions of Baoshun Company, Shengye Company, and Tairun Company. The total VAT special fare tax corresponding to the above-mentioned 53,910.32 tons of goods is 230,354,310.00 yuan, and the tax amount is 26,500,938.32 yuan, which has been fully certified and deducted; He Jiankuan used Yuanying Company to issue 24 sets of special VAT invoices that are inconsistent with the actual business situation to the downstream Shengye Company, with a quantity of 5,406.24 tons, a tax amount of 3,025,819.88 yuan, and a total price and tax of 23,275,537.72 yuan, which have been fully certified and deducted. The notice of appraisal opinion indicates that the appraisal opinion has been informed to the defendant Wu *bo.
The above evidence is confirmed by this court.
3. From December 30, 2020 to December 31, 2020, Wang *hui instructed the defendant Wu *bo to use Shengye Company to falsely issue 435 sets of special VAT invoices with the name of industrial white oil to Panjin Longwangda Company (hereinafter referred to as Longwangda Company) without real goods transactions, with a quantity of 14,006.38 tons, an amount of 43,363,830.07 yuan, a tax amount of 5,637,298.13 yuan, and a total price and tax of 49,001,128.20 yuan, all of which have been certified, deduction. Since January 2021, Longwangda Company has made tax adjustments for input invoices and made tax declarations after self-inspection, and has paid the corresponding taxes on the above-mentioned invoices.
The above facts were proved by the public prosecution organ in court, and the following evidence was cross-examined by the prosecution and defense:
1. Defendant Wu *bo confessed that after our company sold the diesel fuel with the chemical invoice with the purchased refined oil ticket, Wang *hui arranged for me to issue part of the remaining chemical invoice to Longwangda Company. Wang *hui asked me to connect with the people of Longwangda Company and use Shengye to issue chemical invoices to Longwangda Company. At that time, a WeChat group was also set up for communication between the financial personnel of both sides, including me, Yu Mou1 and the financial personnel of Longwangda, and the group was disbanded after the business ended. The process is that Wang * Hui notified me to issue an invoice to Longwangda, and I asked Yu 1 to confirm the amount of the invoice with the other party's financial docking, because the chemical invoice is not valuable, so the amount and quantity issued are directly determined by the financial personnel of both parties, and then the two companies sign a contract, take the funds, and issue invoices, which are all connected with the other party's finance, and after the ticket is opened, Yu 1 will tell me how many tickets are issued. From December 30, 2020 to December 31, 2020, CNPC Shengye Company issued a special VAT invoice with a total of 14,006.38 tons of industrial white oil and organic heat carriers, with a total price and tax of 49,001,128.2, to Longwangda Company, which is this business.
2. Sha *li, who was handled in a separate case, confessed that I had been accompanying my father to see a doctor in Beijing from July 11, 2020 to December 2020, and Wang *hui was in charge of relevant matters during this period. The financial director of Shengye Company is called "Xiao Xin", and she was brought to CNPC Shengye Company from the convoy by Wu *bo, and is managed by Yang *ping and Wu *bo.
3. Witness Yu 1 testified that from December 30 to December 31, 2020, Shengye Company issued a special VAT invoice to Longwangda Company with the name of industrial white oil, with a quantity of 14,006.38 tons and a total price and tax of 49,001,128.2, and this business was arranged by Wu *bo. Before the capital, our company and Longwangda Company set up a WeChat group, which included me and Wu Yubo, Longwangda's leader Yang and financial "small change". Before invoicing, I communicated with "Xiao Chang" or Yang in the group according to Wu * Bo's instructions to confirm the invoicing information, and then I asked Liu 2 to contact Cheng Xin, the accountant of Dalian Accounting Company, to issue an invoice or I directly contacted Cheng Xin to issue an invoice and mail it to Longwangda Company, and this group is now dissolved. Each step of the transfer needs to be led by Wu Yubo and Yang Kaiping in the company's internal fund approval group, I and the cashier responsible for the transfer is Duan Liyun to cooperate with the funds, the ICBC account summary of Shengye Company is the receipt of Longwangda company's account and the summary of personal bank card details is the flow of payment back to Longwangda company's account is the flow of false invoices. I made a corresponding contract based on the chemical invoice inventory of Shengye Company, and there was no corresponding transaction of goods, and there was no receipt of ticket payment. The source of the chemical invoice is the diesel fuel with the chemical invoice purchased by Shengye, and the diesel fuel is sold with the invoice of refined oil, and the chemical invoice is left to the Shengye Company.
Attached are the account details of Shengye ICBC, Yu X 2, Liu X 2, etc., which were signed and confirmed by the witness Yu X 1, and are consistent with the content of their testimony.
4. The witness Yang is the sales manager of Longwangda Company, and his testimony confirms that Wang *hui is the sales boss of Bora, and I know Wu *bo through Wang *hui, who is the sales person in charge of Shengye Company and a subordinate of Wang *hui. Longwangda has business dealings with CNPC Shengye. At the end of 2020, in order to increase the company's turnover and apply for bank loans, I contacted Wu *bo to ask him to pass the chemical invoice in our company, and then Wu *bo used the false chemical invoice issued by CNPC Shengye to Longwangda Company. I provided Wu Bo with the invoicing information, the invoice issued by the financial staff of Shengye Company, and mailed it to us, and the invoice quantity was determined by Wu Bo. Before I took the funds, I used WeChat to contact Wu *bo and Shengye Company's financial "less than classmates", and after confirming the business with Wu *bo, I arranged for Yin * to use Longwangda Company's public account to pay Shengye Company's public account. After that, I used WeChat to provide Longwangda's personal accounts for receiving money to "Less Than Classmates", and "Less Than Classmates" arranged to use personal cards controlled by Shengye Company to make payments to these accounts. The purchase and sales data collected by the public security organs show that from December 30 to December 31, 2020, Shengye Company issued a total of 14,006.38 tons of special VAT invoices to Longwangda Company with the name of industrial white oil, with a total price and tax of 49,001,128.2 yuan, which is the above-mentioned business, and Wu *bo did not make a profit. After Longwangda accepted the chemical ticket, it was sold to Liaoning Zhende Chemical Group Liaodongwan Co., Ltd. with the purchased chemicals without the ticket. In January 2022, Longwangda made an adjustment of the input invoice tax and made a tax declaration, and made up the corresponding tax.
Attached is the capital flow chart of Shengye Company-Longwangda Company, which is signed and confirmed by the witness Yang.
5. The notice of evidence collection and the list of evidence collected show that the public security organs obtained from Yang the detailed account of the prepaid accounts of Longwangda Company, the product purchase and sale contract, the accounting voucher, the details of the goods purchased by Longwangda from Longwangda, the detailed list of invoices, copies of invoices, business receipts, payment receipts, value-added tax returns, and tax payment certificates from Yang, and the above-mentioned materials show that Shengye Company signed a contract with Longwangda Company, issued special VAT invoices, and the corresponding capital flow and Longwangda Company's tax payment.
6. The description of the tax inspection and the tax treatment decision show that the 435 special VAT invoices issued by Shengye Company to Longwangda Company from December 30 to December 31, 2020, with a quantity of 14,006.38 tons, a tax amount of 5,637,298.13 yuan, and a total price and tax of 49,001,128.2 yuan, preliminarily determined that the above-mentioned invoices issued by Shengye Company were false VAT special invoices.
7. Liaoning Zhongheng Accounting Firm's Liaoning Zhongheng Huishen [2023] No. 549 judicial appraisal opinion shows that Wang Yonghui and Wu Yubo are suspected of using Shengye Company to falsely issue 435 sets of special VAT invoices, and the VAT tax involved is 5,637,298.13 yuan. Longwangda Company, which accepts special VAT invoices, has certified and checked the deduction of the above 435 sets of VAT special invoices, and the total amount of tax deduction is 5,637,298.13 yuan. Longwangda Company conducted a self-inspection and made tax adjustments and tax payments in the attached information (1) "unissued invoices" in the VAT and additional tax declaration form in accordance with the requirements of the tax bureau, and declared the total sales of "unissued invoices" in 2021 was 93,050,487.98 yuan, and the output tax was 12,096,563.44 yuan. The notice of appraisal opinion indicates that the appraisal opinion has been informed to the defendant Wu Yubo.
The above evidence is confirmed by this court.
4. From July 21, 2020 to September 28, 2020, in contact with Wang *, the sales manager of Liaoning Hualu Special Asphalt Co., Ltd. (hereinafter referred to as Hualu Company) (handled in a separate case), after learning that Hualu Company lacked chemical input invoices, he said that he could provide chemical invoices for Hualu Company, and then Wang* reported the matter to Shao *qun, general manager of Hualu Company (handled in a separate case), and with Shao *qun's consent, in the absence of real goods transactions, Sha Lili arranged for the defendant Wu* Bo falsely issued 378 sets of special VAT invoices with the name of industrial white oil to Hualu Company through Shengye Company, with a quantity of 11,133.30 tons, an amount of 37,527,811.25 yuan, a tax amount of 4,878,616.15 yuan, and a total price and tax of 42,406,427.40 yuan, all of which have been certified and deducted.
The above facts were proved by the public prosecution organ in court, and the following evidence was cross-examined by the prosecution and defense:
1. Defendant Wu *bo confessed that the factory of Hualu Company was not far from Baolai, and the boss was Shao *qun, and there was a vice president named Wang*. The specific invoicing process is that Wang * Hui or Sha * Li will tell me which companies to issue invoices to, and will tell me who to contact with the other company, and then I will arrange for Yu X 1 or Chen X to dock with the personnel of the other company.
2. Sha *li's confession, which was handled in a separate case, stated that Hualu Company was a shareholder of CNPC Heyi, Shao *qun was the boss of Hualu Company, and Wang* was the sales manager of Hualu Company. From July 21, 2020 to September 28, 2020, Shengye Company issued a total of 11,133.3 tons of industrial white oil to Hualu Company, with a total price and tax of 42,406,427.4 yuan, which I do not know.
3. Witness Yu 1 testified that the chemical invoices of Shengye Company were also issued to Guohualu Company. From July 21 to September 28, 2020, Shengye Company issued a total of special VAT invoices to Hualu Company with the product name of industrial white oil, the quantity of 11,133.3 tons, and the total price and tax of 42,406,427.4 yuan. This business was arranged by Wu *Bo, and the corresponding contract was made. Before the invoice, I contacted Pan Mou, the financial officer of Hualu Company, to confirm the amount, quantity and other details of the invoice according to Wu Bo's instructions, and then contacted Cheng Xin of Dalian Accounting Company to issue an invoice and mail it to Hualu Company. I used WeChat to contact Pan to confirm how much money to transfer, Hualu Company first used the public account to transfer the funds to the public account of Shengye Company, and then transferred them to the personal bank card controlled by Shengye Company, and finally transferred the funds back to the personal bank card controlled by Hualu. In this business, the two personal card banks used by our company, Chen, Jia *qiang, Miao *dan, Liu2, and Yu, did not collect the bill payment, and there was no real transaction of goods.
The details of the accounts of the attached witnesses Yu X 2 and Liu X 2 were signed and confirmed by the witness Yu X 1, which was consistent with the content of their testimony; The identification records and photographs show that the witness Yu X 1 identified the witness Pan X as the financial officer of Hualu Company.
4. Shao *qun, who was handled in a separate case, confessed that I am the general manager of Hualu Company, responsible for the company's operation, the person in charge of the sales department is Wang*, the person in charge of finance is Bi *xiang, and the accounting supervisor is Pan. From July to September 2020, Wang Min asked me for instructions, saying that Hualu Company lacked input invoices, and Sha Li was able to contact the company to issue input invoices. From July 21, 2020 to September 28, 2020, Shengye Company issued a special value-added tax invoice to Hualu Company with the product name of industrial white oil, 11,133.3 tons, and a total price and tax of 42,406,427.4 yuan, which is the chemical input invoice issued by Shali and Shengye Company. After the invoice was issued, the corresponding funds were taken, and the corresponding contract was made, which was the financial docking of the invoice and the funds of the company's financial director Pan and CNPC Shengye. Pan, the financial director, was responsible for checking the payment and collection, and the corresponding funds were not deducted from the tax, and these input invoices were sold with the isooctane produced by Hualu Company. At that time, Sha Li was the person in charge of the two trading companies Panjin Xinrun and China Petroleum Heyi, which were jointly operated by Hualu Company and Wang *hui, and belonged to the work under Wang's jurisdiction, so there was no tax deduction point.
5. The testimony of Wang *, which was handled in a separate case, confirmed that I was the person in charge of the purchasing and sales department of Hualu Company, the actual controller of the company was Shao *qun, the person in charge of finance was Bi *xiang, the accounting supervisor was Pan, the cashier was Zhou*, the person in charge of the business department was me, the salesmen were Yang*, Shao*zhong, and Xia*lai, and the statistics were Li *ru and Zhang *wei. Sha Li is the business director of Xinrun Company, which has shares in Xinrun Company, and Xinrun Company is based on the first floor of Hualu Company. In June 2020, when Hualu Company lacked chemical invoices, I talked to Sha Li about this, and Sha Li said that he had more than 10,000 tons of chemical invoices, and the product name was industrial white oil, which could be issued to Hualu Company for input. I consulted the general manager Shao * Qun, and after he agreed, I arranged for the accounting supervisor Pan to dock with the accountant under Sha * Li, and Sha * Li did not mention the tax deduction point. After the communication of the financial personnel drafted the contract, the two parties signed the contract and filed it, and Shengye Company issued a special VAT invoice with the name of industrial white oil to Hualu Company. From July 21, 2020 to September 28, 2020, Shengye Company issued a total of 11,133.3 tons of value-added tax invoices to Hualu Company with the product name of industrial white oil, with a total price of 42,406,427.4 yuan. The invoicing took away the funds, and Hualu Company paid a total of 42,406,427.4 yuan to the corporate account of Shengye Company, and Shengye Company used a personal card to return a total of 42,406,427.4 yuan to Hualu Company's personal card, which was specifically the financial docking between Pan and the other party. The corresponding application form was made by Pan, most of which had my signature and Shao * Qun's signature, and the cashier made the money, and Pan would tell me every time the funds were returned. Hualu Company used personal bank cards with the names Cui *hai and Wang 2 to receive the payment from Shengye Company, which was also arranged and operated by Pan. I asked Cui *hai and Wang 2 to borrow bank cards and online banking, and handed them over to the financial use of Hualu Company. I remember that the buyers have Panjin Liaobin Vientiane Industrial Co., Ltd., Panjin Shun Gem Chemical Co., Ltd., Panjin Haoye Chemical Co., Ltd., Qixing United Petrochemical (Dalian) Co., Ltd., Panjin Tianyu Petroleum Coking Plant, a total of 11,133.3 tons of sales, and the corresponding input of the output invoice is the industrial white oil invoice obtained from Shengye Company.
6. The witness Pan is an accountant of Hualu Company, and his testimony confirms that I went to work in Hualu Company in November 2015 and was responsible for daily accounting and bookkeeping, and the actual controller of the company was Shao *qun, the financial person in charge was Bi *xiang, and the person in charge of the business department was Wang*. From July to September 2020, Wang* told me that because of the lack of input from the company, Shengye Company would provide us with input, and the specific process was communicated by Wang* and Sha*li. The financial department of Shengye Company is "Yu Xiaoxin", and we connect the invoice business through the WeChat that the leaders add to each other. Later, I provided the invoicing information of Hualu Company to "Yu Xiaoxin", she drafted the contract, and used Shengye Company to issue invoices to Hualu Company, and we transferred the funds again. Hualu Company received the money from Cui *hai and Wang Mou2's personal cards, and the funds were eventually transferred back to Hualu Company's corporate account. From July 21, 2020 to September 28, 2020, Shengsheng Company issued a total of 11,133.3 tons of industrial white oil, with a total price and tax of 42,406,427.4 yuan to Hualu Company, which is the above-mentioned business. From July 27, 2020 to November 26, 2020, Hualu Company's corporate account made a total of 42,406,427.4 yuan to the corporate account of CNPC Shengye Company, which is the capital flow corresponding to this invoice. The invoice was sent to our company by courier by "Yu Xiaoxin", and I received it, and then the invoice certification and deduction were merged into the Hualu financial account, and these invoices were sold with the isooctane produced by Hualu Company.
Attached are the details of the corporate transfer and the details of the invoice, which were signed and confirmed by the witness Pan, and are consistent with the content confirmed by his testimony.
7. Witness Wang 2 is a customer of Hualu Company, and his testimony confirms that the ICBC card with the tail number 1090 in my name was lent to Hualu Company from 2020 to 2022. Wang*, the sales boss of Hualu Company, said that their company's cash card was not enough, so I gave Wang Min my ICBC card and the corresponding online banking and password. Later, I borrowed Cui *hai's bank card from "Hua Di", and then gave this bank card and the corresponding online banking and password to Wang*.
The attached identification record shows that witness Wang 2 identified Xu *wei as "Hua Di", and the statement of circumstances issued by Cui *hai shows that he provided Xu *wei with the bank card number.
8. The notice of collection of evidence and the list of evidence collected show that the public security organs obtained the application form for the use of funds from Hualu Company in accordance with the law, and paid to CNPC Shengye and other materials, the purchase and sales schedule, the business information of CNPC Shengye and Hualu Company, the product purchase and sale contract, the copy of the special VAT invoice, the business receipt, and the payment receipt; The above-mentioned materials confirm that Shengye Company signed a contract with Hualu Company, issued special VAT invoices, and the corresponding capital flow.
9. The notice of evidence collection and the list of evidence collection show that the public security organs obtained the procurement and sales details from Hualu Company in accordance with the law, and the materials show that Hualu Company purchased 11,133.3 tons of industrial white oil from CNPC Shengye in the amount of 42,406,427.4 yuan, and sold all of them to Panjin Liaobin Vientiane Industrial Co., Ltd., Panjinshun Gem Chemical Co., Ltd., Panjin Haoye Chemical Co., Ltd., Qixing United Petrochemical (Dalian) Co., Ltd., and Panjin Tianyu Petroleum Coking Plant. The sales amount was 43,647,472.92 yuan.
10. The notice of assistance in inquiring into property shows that the public security organs lawfully obtained the ICBC card transactions of witnesses Wang X 2 with tail numbers of 1090 and Cui * Hai with tail numbers of 1010, including the flow of funds with the bank cards of persons involved in the case such as Yu X 2, Wang *, Wang X 2 (tail numbers 0979), and Cui * Hai (tail numbers 6110 and 7717).
11. The explanation of the tax inspection and the tax treatment decision confirm that the 378 special VAT invoices issued by Shengye Company to Hualu Company between July 21 and September 28, 2020, with a quantity of 11,133.3 tons, a tax amount of 4,878,616.15 yuan, and a total price and tax of 42,406,427.4 yuan, preliminarily determined that Shengye Company's act of issuing the above-mentioned invoices was a false issuance of special VAT invoices.
12. The VAT tax return and tax payment certificate show that Hualu Company will pay VAT in November 2023, of which 4 items (other petroleum processing and coking industry, warehousing services) totaling 4,878,616.15 yuan.
13. Liaoning Zhongheng Certified Public Accountants Liao Zhongheng Huishen [2023] No. 548 Judicial Appraisal Opinion confirmed that Wang *hui and Sha *Li were suspected of using Shengye Company to falsely issue 378 sets of special VAT invoices to Hualu Company, and the output tax involved was 4,878,616.15 yuan. Hualu Company, the recipient of the invoice, has certified and checked the deduction of the above 378 groups of VAT special invoices, and the total amount of VAT deducted is 4,878,616.15 yuan. The outflow of funds and the amount of inflow in the issuance of special VAT invoices by Shengye Company are consistent. The notice of appraisal opinion indicates that the appraisal opinion has been informed to the defendant Wu *bo.
The above evidence is confirmed by this court.
This court believes that the public prosecution's accusation that the defendant Wu Bo committed the crime of falsely issuing special VAT invoices is convicted and should be supported.
With regard to the defendant Wu *bo's argument that he only took up his post at CNPC Shengye after the completion of the false issuance of the shareholding invoices, and his defender's accusation that the defendant Wu *bo participated in the crime of CPC Shengye's acceptance of CNPC Heyi's false issuance of special VAT invoices at the behest of Wang *hui and Sha *li, the facts are unclear and the evidence is insufficient, after investigation, the defendant Wu *bo's confession that he joined the company on January 1, 2020, and this section is also supported by Sha *li's confession handled in a separate case and the testimony of multiple witnesses in the first class, which should be confirmed. However, the details of the account collection and the account details of Shengye and Hayi extracted from a certain place confirm that Shengye Company only began to account for the special VAT invoices falsely issued by Hay Company in 2019 in February 2020, and the testimony of relevant witnesses shows that Shengye Company's external payment required the signature and approval of the defendant Wu *bo, so it should be determined that Wu *bo participated in the production of the false capital flow of this part of the false VAT special invoices, so this opinion has no factual basis and is not supported; With regard to the defense opinion of the defendant Wu *bo that he did not occupy shares and dividends in the company and his defender's argument that Wu *bo played a secondary and auxiliary role in the joint crime and should be found to be an accomplice, upon investigation, the available evidence proves that the defendant Wu *bo engaged in relevant criminal activities at the behest of Wang *hui and Sha *li, and although some of the evidence shows that he is a shareholder of Shengye Company, because he did not contribute capital and did not receive profit dividends, it is more in line with the objective reality of this case to determine that he is an accomplice based on the principle of proportionality of criminal responsibility and punishment, so this opinion is adopted; The defender's argument that CNPC Shengye Company is an entity enterprise, not a shell company specializing in false invoicing business, and the harm to society is relatively small, and there is no factual basis after investigation, so it is not supported; The suggestion that Wu *bo had no criminal record and voluntarily pleaded guilty and actively paid the fine, and requested the court to give him a lighter or commuted punishment was found to be true and adopted.
Defendant Wu *bo violated the state's regulations on tax collection and management and invoice management, and was instructed by Wang *hui and Sha *li to allow others to falsely issue special VAT invoices for themselves and for others to defraud tax deductions without the transaction of goods. In view of the fact that defendant Wu *bo played a secondary role in the joint crime and was an accomplice, and that he was able to truthfully confess the main facts of his crime after arriving at the case, and that his relatives actively paid the fine on his behalf, his punishment should be commuted in accordance with law.
In summary, in accordance with the provisions of Article 205, Paragraphs 1 and 3, Article 25, Paragraph 1, Article 27, Article 64, and Article 67, Paragraph 3 of the Criminal Law of the People's Republic of China, the judgment is as follows:
Defendant Wu *bo was sentenced to four years imprisonment and a fine of RMB 200,000 for the crime of falsely issuing special VAT invoices.
(The term of the sentence is calculated from the date of execution of the judgment, and 2 days of detention are deducted from the sentence before the execution of the judgment, that is, from June 21, 2023 to June 18, 2027, and the fine has been paid.) ）
If you are not satisfied with this judgment, you may appeal through this court or directly to the Liaoning Provincial High People's Court within 10 days from the day after receiving the judgment. If the appeal is made in writing, one original and two copies of the appeal petition shall be submitted.
Presiding Judge **
Judge***
Judge***
May 29, 2024
Clerk***
Source: One Leaf Tax Boat