The tax authorities of Guangzhou City, Guangdong Province stipulate that consumers will register their invoices and mobile phone numbers on the tax website. If they win the prize, they can receive phone bill recharge. Chen, a citizen of Guangzhou, used the initial password of the invoice he learned during his work to illegally impersonate someone else to register the invoice to participate in the lottery, and made a profit of more than 1.2 million yuan. Recently, the Tianhe District People's Court of Guangzhou City made a first-instance judgment, sentenced Chen to ten years and six months in prison and a fine of 50,000 yuan for fraud.
After trial, the court found that Chen had worked in a tax business company, and his work content often involved tax business, so he was more familiar with the work process of the tax department. At work, Chen mastered an important information - the initial password of the invoicing company is composed of the default six-digit number. Since many companies maintain the habit of using initial passwords and have not made password changes, it provides an opportunity for Chen to take advantage of his crime.
After obtaining the key initial password of the invoice issuer, Chen searched the company name of the province on the search website and determined the potential group of issuers. He entered the company name and initial password of the issuer on the tax department website, and then entered the lottery page of the tax website, entered the invoice number and mobile phone number to complete the lottery registration. Because Chen registered a large number of invoices, the total amount of the prize is huge. After the winning phone bill is charged into the number registered by Chen, Chen will exchange the phone bill into Q coins and sell it online at a discount, and finally achieve the purpose of cashing out.
In order to better realize registration and cash out, Chen opened a total of 76 phone cards, and the card registration persons were mainly his personal and his wife, as well as some of Chen's colleagues. According to the above profit model, Chen won a total of 1.2145 million yuan in winning phone fees through the 76 phone cards he controlled from September 2012 to November 2014.
During this period, the tax department received complaints from some consumers one after another, reporting that during the registration of the lottery with the website, it was found that the invoice had been registered first. In internal audit, the tax department found that the winning registration numbers are relatively concentrated and do not meet the normal winning probability. Therefore, the tax department took the initiative to retrieve relevant materials from the telecom operators and found that among the winning numbers, 32 numbers were registered by Chen. The phone bills received by the 32 numbers alone reached more than 570,000 yuan, and the invoices were distributed in 15 cities and cities in Guangdong Province, with nearly 700 companies, which obviously violated daily consumption common sense. Therefore, the tax department changed the rules for registering lottery, restricted the number of registrations for the same number participating in the lottery, and called the public security organs.
In October 2015, the public security organs arrested Chen through investigation, and seized 1 laptop and 80 mobile phone cards on the spot. During the trial of
, Chen confessed to his criminal behavior, saying that he is currently working in the human resources department of a company, so he obtained the identity information of some colleagues through work convenience, and took his wife's ID card and opened multiple phone cards, all of which were used to register for lottery.
After trial, the court held that Chen defrauded others of property for the purpose of illegal possession, and the amount was particularly huge, and his behavior constituted the crime of fraud. After Chen was arrested, he confessed his crime truthfully and could be given a lighter punishment. Based on this, the court made the above judgment in accordance with the law. (Luo Wenjun)
Judge's statement:
The defendant Chen argued that he only used the well-known password rules to log in to the invoice invoice invoice account through public channels and obtain information data, and participated in the lottery through a formal process to obtain phone bills. His behavior does not constitute the crime of fraud. In this regard, Chen Yu, a judge of the Tianhe District Court who tried this case, believed that Chen pretended to be the identity of a relevant right person to defraud property, causing actual losses to the tax department, and had the intention of fraud in illegal possession, and his behavior should be considered to constitute the crime of fraud.
Chen Yu said that the existing evidence can confirm that the invoice involved has a corresponding account on the tax network system. The account contains invoice number, code and amount. Entering the above data is a necessary step to participate in the lottery registration. At the same time, the above invoice account has a password, indicating that the account and internal data are private and are not information resources that are disclosed to the public. Chen is familiar with the situation in the industry and knows that the default password does not mean that he is authorized or authorized to enter the account and obtain data. Even if the invoice owner fails to modify the password and participates in the lottery registration, this is his right, and it does not mean that Chen can overtake his duties. Corresponding to the above, the invoice account is not unowned. Chen's behavior involved in the case is obviously an illegal possession of other people's property. The tax department is responsible for the expense of the bonus required for the winning invoice. In this case, as long as Chen wins the lottery, the tax department will pay the corresponding funds and issue it to Chen in the form of telephone charges through the telecommunications department. However, the owner of the winning invoice still enjoys the right to hold the invoice. Even if this kind of recovery is expected, it is a loss that has been actually spent, and the risk of the related losses has been transferred to the tax department, so the tax department can determine it as the actual loss subject in this case.
According to relevant regulations, the subject participating in the lottery should be the payer, that is, the relevant right holder holding the invoice. Therefore, the network system of the tax department defaults to the correct invoice account password instructions as the right holder with the above qualifications. Chen obviously does not meet this premise and core conditions. He argued that participating in the lottery through a formal process to obtain phone bills is essentially a fictitious and impersonating the identity of the right holder with the above qualifications, which leads to the tax department's misunderstanding and spending phone bills.
Therefore, the evidence in this case is sufficient to prove that Chen knew that he was not the payer or the invoice holder, and without the permission of the above-mentioned relevant rights personnel, he used the invoice information of others to register under the mobile phone number controlled by him and participated in the lottery. This is a defrauding property as an impersonator of the relevant rights personnel. He should be determined to have the intention of illegal possession of fraud, and his behavior should be punished as a fraud crime.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-