Source: New News
On April 15, Shizuishan Municipal Public Security Bureau announced a case of issuing a false VAT special invoice. This case is the first case of a large-scale false value-added tax special invoice solved by Ningxia in the past 20 years with a value of 1 billion. It is also the first case of a false value-added tax special invoice in Ningxia sentenced the main culprit life imprisonment for " zero confession ". The successful investigation of the case has saved nearly 30 million yuan in tax losses for the country, effectively cracking down on and deterring the arrogance of tax-related illegal and criminal activities.
On October 25, 2019, the Shizuishan Intermediate People's Court publicly tried the case of Liu Mouguo and others issuing a false VAT special invoice. The main culprit Liu Mouguo was sentenced to life imprisonment, deprivation of political rights for life with "zero confessions", and fined 500,000 yuan. The other 12 criminal suspects and four units involved also made corresponding criminal judgments such as fixed-term imprisonment.
1. Tibet’s letter of cooperation investigation revealed the dark side of the case
On May 12, 2017, Tibet Shannan City sent an out-of-control invoice to the Shizuishan Municipal Taxation Bureau, saying that a local company issued multiple VAT special invoices involving millions of yuan to several companies in Shizuishan City. Before paying the tax, the person ran away and asked the Shizuishan City 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 Shizuishan City Police and Tax Cooperation Mechanism Contact Meeting, 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 realized: this is an organized, divided and professional criminal gang that is falsely issued with special 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. While handling the case filing procedures, the task force of
set up a charge against 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, consciously "having a clear mind" and refused to admit it. Especially when talking about the substantive issues of the case, he was even more lies, or he just kept silent.
Faced with the criminal suspect's tight-lippedness and refusal to cooperate, the task force analyzed that it is very reluctant to take compulsory measures against the suspect under the existing evidence.
"Catch the thief and capture the king first. After the main suspect Liu Mouguo is 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." Comrade Zhang Wenjun, one of the investigators in the case, said under pressure that the "life gate" of falsely issuing special value-added tax invoices is that after the special invoice is idle through multiple layers, funds will surely flow back. It can be said that the suspects in the case have committed falsely.
Confidence comes from your own hard-core strength.Deputy Director Yu Xinwu issued a "death order" to the task force for this purpose: "We must make this case 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 into a stalemate. The task force held meetings every day to study the progress of the case investigation and analyze and adjust the investigation direction.
"At that time, we were under great pressure to check the invoices of downstream buyers. Since 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, a police officer in the investigation.
"90% of the invoices of Liu Mouguo Company come 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 up the gap, and defeat the enemy with one move." said Guo Hanjun, deputy director of the Shizuishan State Taxation Inspection Bureau.
In Tibet Shigatse City , Shannan Municipal 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 the local "purses company" to issue a false VAT special invoice. The local tax department made a false confirmation of the VAT special invoice accepted by Liu Mouguo. At this point, it is a foregone conclusion that Liu Mouguo’s crime of issuing a false value-added tax invoice.
"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." said Jing Jianbin, an investigator of the task force.
2. Four-month investigation concluded. A large-scale false VAT case of 10 billion yuan
The trip to Tibet, the key evidence is in hand, which makes the task force feel excited. When Liu Mouguo was asked to arrest him next, a big turnaround occurred.
Based on the results of the previous investigation by the public security organs, the Procuratorate determined that the suspect Zhang Mougang served as the accountant of five companies with Liu Mouguo as the actual controller. He should be familiar with the situation involved in the five companies and help prepare false accounting vouchers to cover up the criminal facts, and then make a decision to approve him.
htmlOn August 28, Liu Mouguo and Zhang Mougang were approved for arrest. The local company head and financial personnel involved in the case who issued false value-added tax invoices gradually came to the case to confess the crime.After the task force verified, Liu Mouguo, Zhang Mougang and others have used other people's identity information to register and establish five "shell companies" including Shizuishan Yuchen Shengxin Coal Industry Co., Ltd., Shizuishan Jingbei Coal Transportation and Sales Co., Ltd., Shizuishan Jinyuan Tongda Mineral Products Sales Co., Ltd., Pingluo County Maoshengda Coal Industry Co., Ltd., and Shizuishan Haoyuanda Coal Industry Co., Ltd.
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 ticket, and issued a false VAT special invoice named coal for deduction. Without any real transactions, they used a false sale to 63 companies in 7 provinces and cities including Yinchuan and Pingluo with a false sale to 63 companies in 7 provinces and cities including Yinchuan and Pingluo with a false sale, making huge profits.
purchase and sales items totaled nearly 1.1 billion yuan. All the above false VAT special invoices issued are certified and deducted, causing huge losses to national taxes.
"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?" 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 let the prosecutors and judges see it 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 a "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 an 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 an audit firm was asked to conduct an audit, the audit fee would be estimated to reach about 1 million yuan, which also saved the country a lot of money." Yu Xinwu said.
3, "zero confession" is sentenced to the maximum sentence. Professional " broker " was sentenced to death
The main culprit in the case, Liu Mouguo, is 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 know the law and violated the law.
. 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 "lucky" mentality of "little" and pleaded guilty to his crime in court, 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 tax and seriously damaged the national tax order, and was not enough to give him a lighter punishment..."
There is another detail worth noting in this case. In order to make profits, some financial personnel of companies did not abide by accounting laws, made false accounts, and violated the law. They acted as professional "brokers" and introduced false invoices for VAT. According to the police officers in charge of the case, in the case, the five financial personnel who introduced falsely in were sentenced to fixed-term imprisonment of less than 5 years and probation, which has never been done before.
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