Lawyer

Chapter 722 Dump the pot!

"Defendant, the court has court discipline. We will give you the opportunity to explain and defend yourself. But before that, you have to cooperate with the court investigation and abide by court discipline. Do you hear me?" the presiding judge said coldly.

"I heard it!" Mi Jiahong calmed down and replied.

"Does the public prosecutor need to continue the interrogation?" The presiding judge looked at the prosecutor.

"It is necessary to continue the interrogation." The inspector pondered how to finish the question: "Defendant Mi Jiahong, you are the chairman of the company and the legal representative, will the general manager report the work of each department to you?"

"Reports are available every month, but I'm just a decoration. Basically, the general manager throws various reports on my desk every time. I'm a medical professional, so I don't understand the reports.

Every time I ask the general manager, he always says that everything is normal in the company and I don't need to worry about it. "Mi Jiahong replied.

"Will you go to the warehouse and sales department to find out?" the inspector asked.

"I am busy with the research and development of new formulas every day, and I have no time to go to the warehouse. I just go to the sales department occasionally to understand the market's reaction to the company's products." Mi Jiahong said.

"Presiding judge, the public prosecutor has finished questioning." The prosecutor looked at the trial seat.

"Does the defendant's defender need to question the defendant?" asked the presiding judge.

"I need to ask a question." Fang Yi finished speaking and looked at the dock: "Defendant Mi Jiahong, as the chairman of the company, are you in charge of the company's daily affairs? I mean the chairman of the board of directors stipulated in the company system is responsible. business."

"Nominally I am in charge, but in fact these departments are managed by the general manager, not by me." Mi Jiahong replied.

"How often does the general manager report to you?" Fang Yi asked.

"Basically at the beginning of each month, the general manager will report to me the business situation of the previous month." Mi Jiahong replied.

"Would you normally intervene in the operations of the various departments of the company?" Fang Yi then asked.

"No. This is the job responsibility of the general manager. They only recognize the general manager. As the chairman, I can't speak well." Mi Jiahong smiled wryly.

"Who do you mean by 'they'?" Fang Yi asked.

"It's the heads of various departments. They are all the general manager. I can't command them at all." Mi Jiahong explained.

"How is your relationship with the general manager?" Fang Yi asked.

"Generally, it's purely a work relationship, because he was appointed by a major shareholder, and I don't know him very well." Mi Jiahong replied.

"Presiding judge, the defender's questioning is over," Fang Yi said.

……

"The facts of this case have been investigated clearly, the court investigation is over, and the court debate is now beginning. The court debate mainly revolves around the disputed facts that have not been certified by the court and how to apply the law based on the facts.

Let the public prosecutor express his opinion first. "After some proof and cross-examination, the presiding judge said.

"Presiding judge and judge: The public prosecutor believes that during the period when the defendant Mi Jiahong served as the chairman and legal representative of the pharmaceutical company, the pharmaceutical company used the method of not recording sales income to evade taxes. 760% of the tax amount.

According to the provisions of Article 30.00 of the "Criminal Law", a taxpayer who uses deception or concealment to make a false tax declaration or fails to declare, and evades paying a huge amount of tax, which accounts for more than [-]% of the tax payable, shall be sentenced to more than three years and seven years of imprisonment. A fixed-term imprisonment of not more than one year and a fine.

In view of the fact that the amount of tax evasion by the defendant amounted to more than 700 million yuan, accounting for more than 30.00% of the tax payable, the public prosecutor suggested that the first defendant, the pharmaceutical company, be fined 200 million yuan, and the second defendant, Mi Jiahong, be sentenced to seven years in prison and punished Gold 100 million yuan.complete. said the inspector.

"The defender of the first defendant, express his defense opinion." The presiding judge said.

"The presiding judge and the judge: the defender has no objection to the criminal facts charged in the indictment, but the defender believes that the tax evasion was an act committed by the defendant Mi Jiahong personally taking advantage of his position as the chairman of the company, and should be carried out by the defendant Mi Jiahong. Hong personally bears full responsibility. It’s over.” The defender of the first defendant is a handsome male lawyer wearing gold-rimmed glasses.

When Fang Yi heard it, this is the rhythm of throwing the pot away.

……

"The defender of the second defendant issued a defense opinion." After the defendant Mi Jiahong delivered his own defense opinion, the presiding judge continued.

"The presiding judge and the judges: the defender believes that although the defendant Mi Jiahong is the chairman and legal representative of the company, he did not participate in the planning, organization, and implementation of tax evasion, which does not constitute a tax evasion crime. The reasons are as follows:

In this case, the pharmaceutical company, the defendant unit, concealed some of the products it produced, and evaded the value-added tax by adopting the method of not recording the income after sales, which constituted the crime of tax evasion. The defender had no doubts about this. "

Didn't your pharmaceutical company want to throw the pot away, so I'll buckle up the big pot for you, so tightly that you can't turn over.

"However, whether the criminal responsibility of its legal representative Mi Jiahong can be investigated based on this, the defender believes that the key lies in whether the defendant Mi Jiahong is the 'directly responsible person in charge' of the unit's criminal acts.

Because, according to Article No. 30 of the "Criminal Law", if a unit commits a crime, the unit shall be fined, and the directly responsible supervisor and other directly responsible personnel shall be sentenced to criminal punishment.In other words, in this case, only the person in charge who is directly responsible can be found guilty and punished.

The "directly responsible person in charge" is not specified in the "Criminal Law" and related judicial interpretations.However, according to judicial practice, the defender believes that the following two conditions should be met:
First, the person in charge who is directly responsible is the person in charge who actually exercises management power in the unit.

Second, it is responsible for the specific criminal acts of the unit.

Both of the above two conditions are indispensable. If he is neither a manager of the unit nor directly related to the crime committed by the unit, he should not be directly responsible for the crime committed by the unit.

In judicial practice, 'persons directly in charge' mainly include the company's legal representative, principal person in charge, department head, etc.

However, the above-mentioned management personnel are not required to bear criminal responsibility for unit crimes under any circumstances. Only when they play the role of organization, command, and decision-making in unit crimes, can the above-mentioned personnel become the subject of punishment for unit crimes and bear criminal responsibility for unit crimes. responsibility.

In this case, although the defendant Mi Jiahong is the chairman and legal representative of the defendant unit, the existing evidence cannot prove that Mi Jiahong had approved, instructed, directed, and organized enterprise personnel in the form of "writing white notes" in the company. Income underreported in the account, tax evasion.

In addition, several persons involved in the case confirmed that what they did was ordered by Gong Zhaoguang, the general manager of the pharmaceutical company.Although the general manager Gong Zhaoguang claimed that the above-mentioned behavior was carried out according to the arrangement of the defendant Mi Jiahong, he did not submit any evidence. Therefore, we believe that the authenticity of what Gong Zhaoguang said should not be the basis for conviction and sentencing in this case. in accordance with.

According to the "Articles of Association" of the pharmaceutical company and the internal management system and leadership division of labor, although Mi Jiahong is the legal representative, he is not the person directly in charge of tax evasion. Mi Jiahong did not control the pharmaceutical company's intention to evade taxes in the subjective aspect. The criminal act of controlling and deciding tax evasion by pharmaceutical companies has also not been implemented.

To sum up, Gong Zhaoguang is actually the person directly responsible for the company's production, inventory, sales, and tax declaration. The company does not register and put some of the products in the warehouse, sells the products in the form of IOUs, and understates the income in the account. Tax evasion and refusal to pay the tax after the tax authority notified the self-inspection, the general manager Gong Zhaoguang shall bear all the responsibilities arising therefrom, and Mi Jiahong does not constitute the crime of tax evasion.complete. "Fang Yi issued a defense opinion.

……

　I will add another chapter tonight, and tell everyone the verdict.Don't worry!
　　
　
(End of this chapter)