A summary of cases of relatively unprosecution of cases of false invoices in Jiangning, Nanjing,
He Guanshu: Defence lawyer for false invoices invoices, tax crime defense lawyer for false invoices,
1.1.Case 1: Wei Moumou's case of false invoices in VAT
1.2.Case number: Decision of the People's Procuratorate of Jiangning District, Nanjing (Ningjiang Procuratorate for Criminal No Prosecution [2021] Z52)
1.3. Brief case: As the legal representative of Nanjing A Plastic Processing Co., Ltd., Song Moumou purchased 19 special invoices in Jiangsu Province from Nanjing B Plastic Products Co., Ltd., with a total tax amount of 297,871 yuan.
1.4. Reason for not prosecution: This court believes that the unprosecutor Wei Moumou who committed the act of Article 205 of the Criminal Law of the People's Republic of China and should be held criminally responsible for issuing a special value-added tax invoice. Given that his crime is relatively minor and truthful confession is made, according to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to a sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Wei.
2.1. Case 2: The case of Song Moujia falsely issuing a special value-added tax invoice
2.2. Case number: Nanjing Jiangning District People's Procuratorate's No Prosecution Decision (Ningjiang Procuratorate's No Prosecution [2020] No. 214)
2.3. Brief case: Song Moujia is the legal representative of Nanjing A Technology Development Co., Ltd., and issued 30 Jiangsu VAT special Jiangsu VAT invoices issued by four Nanjing companies through others, with a total tax amount of RMB 426,550.48 and a total price and tax of RMB 2935,671.4.
2.4. Reasons for not prosecution: This court believes that Song Moujia has committed the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the circumstances of the crime are minor and have the circumstances of truthful confession of the crime, repaid taxes, and confessed guilty and accepted punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to punishment. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Song Moujia.
3.1. Case 3: Xia Moumou falsely issued a special value-added tax invoice case
3.2. Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Pro
3.4. Reason for not prosecution: This court believes that Xia Moumou carried out the act stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrendering himself or admitting guilt and accepting punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to sentence the sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Xia.
4.1. Case 4: Nanjing A Intelligent Technology Co., Ltd. falsely issue a special value-added tax invoice
4.2. Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's
4.4. Reason for not prosecution: This court believes that Nanjing A Intelligent Technology Co., Ltd. has implemented the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrender, paying taxes, and admitting guilt and accepting punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to sentence the sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Nanjing A Intelligent Technology Co., Ltd.
5.1. Case 5: Nanjing A Electric Power Technology Co., Ltd. falsely issue a special value-added tax invoice
5.2. Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's No Prosecution [2020] No. 204)
5.3. Brief case: Nanjing A Electric Power Technology Co., Ltd. issued 7 Jiangsu VAT special value-added tax invoices with Taizhou B Machinery Equipment Co., Ltd. as the seller through others, with a total tax amount of RMB 110,344.82 and a total price tax of RMB 800,000.
5.4. Reasons for not prosecution: This court believes that Nanjing A Electric Power Technology Co., Ltd. has implemented the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrender, paying taxes, and admitting guilt and accepting punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to sentence the sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Nanjing A Electric Power Technology Co., Ltd.
6.1. Case 6: Sun Moumou falsely issued a special value-added tax invoice
6.2. Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's Procuratorate's Criminal No Prosecution [2021] No. 2)
6.3. Brief case: Sun Moumou is the legal representative of Nanjing A Machinery Manufacturing Co., Ltd., and through others, three Nanjing companies issued 9 special value-added tax invoices for Jiangsu, with a total tax amount of RMB 113,333.74 and a total price and tax of RMB 780,002.79.
6.4. Reason for not prosecution: This court believes that Sun Moumou carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrender, paying taxes, and admitting guilt and accepting punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to punishment. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Sun.
7.1. Case 7: Wang Moumou falsely issued a special value-added tax invoice case
7.2. Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Pro
7.4. Reason for not prosecution: This court believes that Wang Moumou carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrender, paying taxes, and admitting guilt and accepting punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to punishment. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Wang.
8.1. Case 8: Lu Moumou issued a false VAT special invoice
8.2. Case number: Nanjing Jiangning District People's Procuratorate’s Decision on No Prosecution (Ningjiang Procuratorate’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s Prosecutor’s
8.4. Reason for not prosecution: This court believes that the unprosecuted person, Lu Moumou, committed the act of Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has truthful confession, confession of guilt and acceptance of punishment, etc. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to punishment. According to the provisions of Article 173, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Lu Moumou.
9.1. Case Nine: Nanjing A Machinery Co., Ltd. falsely issue a special value-added tax invoice
9.2. Case No.: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's Procuratorate's Criminal No Prosecution [2020] No. 208)
9.3. Brief Case No.: Nanjing A Machinery Co., Ltd. asked others to issue 24 special value-added tax invoices for him with Nanjing B Trading Co., Ltd., Nanjing C Trading Co., Ltd. and Nanjing D Trading Co., Ltd. as the sellers. The total amount of false tax is RMB 344,766.86, and the total price and tax is RMB 2372,807.39.
9.4. Reason for not prosecution: This court believes that Nanjing A Machinery Co., Ltd. has carried out the act of Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has truthful confession, confession of guilt and acceptance of punishment, etc. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to sentence the sentence. According to the provisions of Article 173, Paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Nanjing A Machinery Co., Ltd.
10.1. Case 10: Li Moumou falsely issued a special value-added tax invoice case
10.2. Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's No Prosecution [2020] No. 192)
10.3. Brief case: Li Moumou is the actual operator of Nanjing Jiangning District Machinery Factory A. Through others, he issued 9 Jiangsu VAT special value-added tax invoices with Nanjing B Trading Co., Ltd. as the seller, with a total tax amount of RMB 145,415.34 and a total price tax of RMB 100,00800.
10.4. Reasons for not prosecution: This court believes that Li Moumou carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the crime is minor and has the circumstances of surrender, paying taxes, and admitting guilt and accepting punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to sentence the sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Li Moumou.
11.1.Case 11: Zhang Moumou falsely issued a special value-added tax invoice case
11.2.Case number: Nanjing Jiangning District People's Procuratorate's Decision on No Prosecution (Ningjiang Procuratorate's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor's Prosecutor
11.4. Reasons for not prosecution: This court believes that Zhang Moumou carried out the acts stipulated in Article 205 of the Criminal Law of the People's Republic of China, but the circumstances of the crime are minor and have the circumstances of truthful confession, repaid taxes, and confessed guilty and accepted punishment. According to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to punishment. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Zhang.
12.1. Case 12: Qu Moumou’s falsely issuing a special value-added tax invoice case
12.2. Case number: Nanjing Jiangning District People’s Procuratorate’s Decision on Prosecution (Ningjiang Procuratorate’s Non-Prosecution [2020] No. 196)
12.3. Brief case: Qu Moumou, the legal representative of Jiangsu A Rubber and Plastic Machinery Co., Ltd., purchased nine Jiangsu VAT special Jiangsu VAT invoices issued by Nanjing B Trading Co., Ltd. and Nanjing C Trading Co., Ltd. three times, with a total tax amount of RMB 108,974.09 and a total price tax of RMB 749,998.25.
12.4. Reason for not prosecution: This court believes that the unprosecutor Qu Moumou who committed the act of Article 205 of the Criminal Law of the People's Republic of China should be held criminally responsible for issuing a special value-added tax invoice. Given that the circumstances of the crime are relatively minor, truthful confession and repaid taxes, according to Article 37 of the Criminal Law of the People's Republic of China, there is no need to be sentenced to a sentence. In accordance with the provisions of Article 177, paragraph 2 of the Criminal Procedure Law of the People's Republic of China, it was decided not to prosecute Qu Moumou.
[Keywords] Lawyer He Guanshu Defendant of false invoices for VAT Defendant of false invoices for VAT Defendant of tax crimes Defendant of Nanjing Lawyer of false invoices for VAT Not prosecuted
