On October 25, 2019, the Shizuishan Intermediate People's Court of Ningxia publicly tried the case of Liu Mouguo and others issuing a special value-added tax invoice. The main culprit Liu Mouguo sentenced to life imprisonment, deprived of political rights for life, and fined 500,000 yuan for the main culprit Liu Mouguo for " zero confession ", and sentenced corresponding criminal judgments such as fixed-term imprisonment were also made on 12 other criminal suspects and 4 units involved in the case.
This case is the first case of fictitious VAT special invoice cracked in Ningxia in the past twenty years with a value of 1 billion. It is also the first case of fictitious VAT special invoice sentenced to life imprisonment for the main culprit with "zero confession". The successful investigation of the case has saved nearly 30 million yuan in tax losses for the country, effectively cracking down and deterring the arrogance of tax-related illegal crimes. On April 15, the Shizuishan Municipal Public Security Bureau released a message to reveal the story behind the investigation of this major case.
discussing case
Tibet's letter of cooperation to investigate uncovering the dark side of the case
On May 12, 2017, Tibet Shannan City Tibet Shizuishan City Tibet Shizuishan City Tibet Shizuishan City Tibet Shizuishan City Tibet id com- claimed that a local company issued multiple value-added tax special invoices involving millions of yuan to several companies in Shizuishan City. Before paying the tax, the person ran away and asked the municipal tax department to assist in the investigation and handling.
Due to the serious case, the Shizuishan Municipal Taxation Department ordered the company to transfer the items and pay the tax in accordance with relevant regulations. On the other hand, the inspection department carried out tax audit of the company involved in Shizuishan Municipal; in the following days, a letter of cooperation inquiry involving the company receiving out-of-control invoices were sent from different places across the country. After preliminary investigation, the tax audit department found that the company's owner Liu Mouguo controlled three companies, all involved in receiving out-of-control value-added tax invoices, with the amount involved reaching more than 100 million yuan, so it reported the case to the Economic Investigation Brigade of the Dawukou Public Security Bureau.
After Liu Mouguo was arrested, he refused to admit that the situation involved was a false act. Due to insufficient evidence, the public security organs released Liu Mouguo.
Two months later, on July 24, 2017, at the contact meeting of the Municipal Police and Taxation Cooperation Mechanism, the leaders of the Municipal Public Security Bureau and the Municipal State Taxation Bureau, the leaders in charge of tax-related work of the Municipal Economic Investigation Detachment, and the main investigators of the Municipal State Taxation Bureau Inspection Bureau jointly analyzed and grasped the case. The police with rich experience in economic investigation keenly felt that this is an organized, divided and professional criminal gang for false value-added tax invoices. At the
meeting, after listening to the analysis of the inspectors and the economic investigation police, Yu Xinwu, the then deputy director of the Shizuishan Municipal Public Security Bureau, immediately made the decision and established a special task force for the "5.12 Extraordinary False VAT Invoice" to draw elite troops from the Economic Investigation Detachment of the Municipal Bureau and the branch bureaus of various county bureaus to work with tax auditors to do their best to investigate and solve the case. As soon as I got to work on July 25, the Shizuishan State Taxation Inspection Bureau officially handed over the relevant clues obtained from the previous inspection to the Municipal Bureau.
Organizing the case file
While handling the case filing procedures, the task force set up a charge of the main criminal suspect Liu Mouguo and arrested him in the afternoon of the same day. After being arrested, facing the interrogation of investigators, Liu Mouguo had a "head-on-head fight" experience with the public security organs in the early stage, and he used the two-month "buffer period" to collude with various "upstream and downstream" companies that issued false value-added tax invoices to form an offensive and defensive alliance. He consciously "has a clear mind" and always acted like "a dead pig is not afraid of boiling water". He refused to admit it.
, especially when talking about substantive issues of the case, is even more lies, or just keep silent. But it was precisely because of his "negative resistance" during the investigation stage that he laid a solid "foundation" for his ultimate sentence to life imprisonment by "zero confession".
Classification of case ledger
Faced with the attitude of the suspect's keeping his mouth and refusing to cooperate, the task force analyzed that under the existing evidence, it is very reluctant to take compulsory measures against the suspect.
Comrade Zhang Wenjun, one of the investigators in the case, said firmly, "Catch the thief first, capture the king, and after the main suspect Liu Mouguo is criminally detained, it will be a great deterrent to other people involved in the case, and at the same time lay the foundation for fixing other evidence."At the same time, he pointed out, "If this person is not detained, the case will not be able to progress at all." He strongly advocated the detention measures against the main suspects, laying the foundation for the subsequent breakthrough of the case.
"Why are you so firm in the background at that time? Where is the confidence? "The reporter asked.
"The 'life gate' of falsely issuing a special value-added tax invoice is that after the special invoice is idle through multiple layers, funds will surely flow back. It can be said with certainty that the suspects in the case are 100% of falsely issuing a crime. "Zhang Wenjun, who has participated in the investigation of the case of false VAT special invoices, told the "secret".
's confidence comes from his own hard-core strength. Deputy Director Yu Xinwu issued a "death order" to the task force for this: "This case must be handled into a high-quality case, recover the losses for the country, and make the suspect pay the due price. "In the following months, the case was resolved in a stalemate. The task force held meetings every day to study the progress of the case investigation and analyze and adjust the direction of the investigation.
"At that time, we were under great pressure to check the invoices of downstream buyers. Because Liu Mouguo reached an "offensive and defensive alliance" with them in advance, a lot of evidence was destroyed, and the investigation work was difficult," said Shi Zichao, the police officer in charge of the investigation.
"90% of the invoices of Liu Mouguo's company came from Tibet. For this reason, our task force and four people immediately rushed to Tibet where the incident occurred, hoping to find clues of the case, open the gap, and defeat the enemy in one move. "Guo Hanjun, deputy director of Shizuishan State Taxation Inspection Bureau, said.
, in Tibet , Shigatse City , Shannan City State Taxation Inspection Bureau, the tax departments and police of the two places worked together to exchange their own evidence, and soon found out the crime of Liu Mouguo accepting local "purses companies" to issue a false VAT special invoice. The local tax department made false VAT special invoices accepted by Liu Mouguo. At this point, the crime of Liu Mouguo issuing false VAT invoices is a foregone conclusion.
, "The trip to Tibet has obtained key evidence, confirmed the nature of the case, and laid a solid foundation for the next step of case investigation. "The investigator of the task force said.
Four months of investigation and investigation of
billion-level extremely large false value-added tax case
to Tibet, the key evidence was in hand, which made the task force excited. When Liu Mouguo asked for arrest, a big turnaround occurred.
Procuratorate determined that the suspect Zhang Mougang was the accountant of 5 companies with Liu Mouguo as the actual controller, and should be familiar with the situation involved in the case of the five companies. It also helped prepare false accounting vouchers to cover up the criminal facts, and also made a decision to arrest him.
htmlOn August 28, Liu Mouguo and Zhang Mougang were approved for arrest. The local company heads and property personnel involved in the case who issued false value-added tax invoices gradually confessed the criminal facts.After the task force verified, Liu Mouguo, Zhang Mougang and others have used other people's identity information to register and establish Shizuishan Yuchen Shengxin Coal Industry Co., Ltd., Shizuishan Jingbei Coal Transportation and Sales Co., Ltd., Shizuishan Jinyuan Tongda Mineral Product Sales Sales Co., Ltd., Pingluo County Maoshengda Coal Industry Co., Ltd., and Shizuishan Haoyuanda Coal Industry Co., Ltd. 5 "shell companies" are deducted from 16 companies in Tibet, Beijing, Shanghai and other places. Without any real goods transactions, these five companies used 16 companies in Tibet, Beijing, Shanghai and other places to pay the invoice fee of 7.5-7.8% of the coupon, and issued a special value-added tax invoice named coal for deduction. In the absence of any real transactions, 63 were then used to pay the invoice fee of 10%-13% of the coupon, including Yinchuan and Pingluo. A company issued false sales, earned the difference and made huge profits. The total purchase and sale items of
totaled nearly 1.1 billion yuan. The above false VAT special invoices issued falsely were all certified and deducted, causing huge losses to the state tax.
file compiled by investigators
"In fact, the investigation process was extremely difficult. Due to the conditions at that time, the evidence we retrieved from each bank was paper. The font and format of each bank were inconsistent. We were all holding magnifying glasses to sort out the data on the return of funds. "Jing Jianbin said.
"A billion-level capital flow, more than 50 case files, we spent more than 4 months working overtime to analyze the flow of each fund, draw pictures, and finally form a complete chain of evidence." Thinking of the difficulties in handling the case, Jing Jianbin's eyes seemed to be "covered with a layer of mist."
"Why do this?" the reporter asked.
Jing Jianbin answered firmly, "Now the trial is the center. The crime trajectory cannot be just to let the investigators understand it, but also to make the prosecutors and judges clear at a glance. Therefore, we thought of showing the trajectory of funds participating in the crime in the form of a schematic diagram to ensure normal litigation in the case!"
"When we made the entire fund return diagram, the prosecutors and judges quickly understood the entire process of the case and affirmed our innovative practice!" Speaking of this, Jing Jianbin's eyes flashed with pride.
Investigating this case with craftsmanship is the common voice of the task force. "We were determined to bite this 'hard bone' as soon as possible! Everyone tried! In fact, the simplest and most troublesome way was to hire audit firm for audit." "But we did this to find out the facts as soon as possible, and the other was to worry that the persons related to the case would collude with each other." When mentioning the situation at that time, the police in the task force were very proud.
"The advantage of my own analysis is that the trajectory of the flow of funds involved in the case is clear at a glance. When the case reached the litigation stage, Liu Mouguo and others successively hired many well-known lawyers inside and outside the district, but from the review and appearance of many lawyers, although they have represented many cases of false VAT special invoices, the case did work hard in the investigation, the evidence is solid and the facts are clear, and it is really difficult to defend. At that time, if a third party was relied on for auditing, only the audit results were given after the audit, and the traces of funds participating in the crime could not be highlighted, the procuratorate and the judge would be unsure."
"To be honest, if you ask the audit firm to conduct an audit, the audit fee would be estimated to be about 1 million yuan, which also saved the country a lot of money." Yu Xinwu said.
Detailed analysis of case
"zero confession" maximum sentence: Professional " broker " was sentenced to death
The main culprit of the case Liu Mouguo can be said to be very familiar with Shizuishan . In the 1910s, when the coal market was booming, he was engaged in coal trading in Wuhai and Shizuishan.
Later, after he discovered the "money-making trick" of issuing a false VAT special invoice, he began to buy and sell VAT invoices specifically. During the investigation of
, the task force found that before this, Liu Mouguo had opened two "empty shell" companies. When he sold the blank invoice to Gansu Chongxin County , he was filed and released on bail by the Chongxin County Public Security Bureau of Gansu Province. However, during the bail pending trial, Liu Mouguo was bold and continued to break the law knowingly.
. In order to evade the blow, he did not use his own real information to register a company, but instead set up a shell company with other people's identity information, and engaged in the crime of issuing special value-added tax invoices, causing huge losses to the state's tax revenue.
When the first instance court sentenced the sentence, it was believed that the circumstances were particularly bad and the consequences were particularly serious, and should be punished severely according to law."
During the trial, Liu Mouguo pleaded guilty to his crime with the "lightfulness" mentality, but the judge pointed out in court that "after the incident, he neither confessed or returned his illegal income nor paid the state tax owed, which caused huge losses to the state taxes and seriously damaged the national tax order. It was not enough to give him a lighter punishment..."
obtained advanced collectives and individuals
There is another detail worth noting in this case. In order to make profits, some financial personnel of companies do not abide by accounting laws, make false accounts, and violate the law as professional "brokers", introducing false invoices for fictitious value-added tax. In this case, the five financial personnel who were introduced in the middle were sentenced to fixed-term imprisonment of less than 5 years and probation, which has never been before.
Source: China Changan Network
Editor: Ma Zhuanzhuan
