Case: First-instance criminal judgment for the crime of falsely issuing special value-added tax invoices by Wuxi Juxu Technology Co., Ltd., Xi, etc.
Content: The defendant unit Wuxi Jux Technology Co., Ltd. (hereinafter referred to as Juxu) is a limited liability company established in accordance with the law; the defendant Xi is the legal representative of the Juxu company, and the defendant Hu is an accountant.
In December 2015, the defendants Xi and Hu asked Xuzhou Xinmou Electronic Technology Co., Ltd. to issue 15 special value-added tax invoices for the Jumou company without the purchase and sale of real goods. The total tax amount was RMB 247,746.67. A certain company in Houju used the above-mentioned falsely-issued special VAT invoices to deduct taxes and defrauded the state tax of RMB 247,746.67.
On March 12, 2018, the defendants Xi and Hu surrendered to the public security organs and truthfully confessed the crimes committed by themselves and the company.
After the incident, the defendant company, Ju Xing, paid the tax authorities to the tax authorities.
The court's judgment: 1. The defendant Wuxi Juxu Technology Co., Ltd. was guilty of falsely issuing special value-added tax invoices and sentenced to a fine of RMB 120,000 (this payment shall be paid within ten days from the date of legal effect of this judgment).
2. Defendant Xi was guilty of falsely issuing special value-added tax invoices and was sentenced to nine months’ imprisonment with one year’s probation (the probation period of probation shall be calculated from the date of determination).
3. Defendant Hu was guilty of falsely issuing special value-added tax invoices and was sentenced to nine months’ imprisonment with one year’s probation (the probation period of probation shall be calculated from the date of determination).
Comment: The defense lawyer submitted a defense opinion to the trial court after fully studying the facts of the case and reviewing the files. The court also adopted the defense opinion and obtained a probation for the client.
