31/03/2023 11:09

Collection of judgments on the crime of illegally trading invoices in Vietnam

Collection of judgments on the crime of illegally trading invoices in Vietnam

“I want to have some judgments on the crime of illegally trading invoices in Vietnam. Thank you!" _ Mr. Ngoc (Ha Nam, Vietnam)

Hello, for your request, Lawnet would like to send you some judgments about the crime of illegally trading typical invoices as follows:

1. Judgment on illegal trading of invoices No. 35/2021/HSST

- Level of trial: First instance.

- Judicial body: People's Court of Vinh Phuc province.

- Quoted content: "During the period from May 2017 to March 2018, Nguyen Van H - Director of Company D, illegally sold to Phan Thi A - the accountant of Company L 16 value-added invoices of Company D. The invoices are written with food and drink items at the price of 8.5% of the invoice value; the total payment of 16 bills is 86,911,000 VND, in which the cost of goods is 79,010,000 VND, VAT is 7,901,000 VND. Nguyen Van H's illegal profit from the illegal sale of 16 invoices is VND 6,715,850."

2. Judgment on illegal trading of invoices No. 27/2022/HS-PT

- Level of trial: Appellate.

- Judicial body: High People's Court in Hanoi.

- Quoted content: "The defendant Tran Van P illegally sold a total of 106 VAT invoices, illegally profiting the amount of VND 715,322,383. In which, defendant Tran Van P illegally sold defendant Phan Chi C5 04 VAT invoice numbers, leading to defendant Phan Chi C5 using those invoices to commit the act of tax evasion, causing a loss of State tax revenue of VND 211,172,955; and illegally sold to Bui Thi H6 (accountant of T3 Company) 07 VAT invoices, which T3 Company used to commit tax evasion, causing a loss of state tax revenue of VND 181,604,950 . The total amount of money that causes a loss of tax revenue to the State is VND 392,777,905. Therefore, defendant Tran Van P was tried with the details of the penalty frame: "Invoice has content of 30 numbers or more; gaining illicit profits of VND 100,000,000 or more; causing damage to the State budget of 100,000,000 VND or more" as prescribed at Points d, dd, and e Clause 2 Article 203 of the Penal Code."

3. Judgment on illegal trading of invoices No. 32/2022/HS-ST

- Level of trial: First instance.

- Judicial body: People's Court of Bac Ninh province.

- Quoted content: "Around January 2017, while trading goods, there were some customers who had needs and asked to buy invoices, so L sold short invoices without accompanying goods from Hoang Loc and Hai Dang Phat Company to customers to gain illicit profits. After that, L bought short invoices from unknown people issued by companies with headquarters and business registration in Hai Phong city to legalize the goods of short-sold invoices, as follows:..."

4. Judgment on illegal trading of invoices No. 429/2022/HS-PT

- Level of trial: Appellate.

- Judicial body: High People's Court in Ho Chi Minh City.

- Quoted content: "In October 2014, Nguyen Dinh H directed the sales office staff, Nguyen Tuan A, accounting office staff, Nguyen Thanh T to establish the enterprises as Viet Long Thinh Investment Trading Co., Ltd. (referred to as Viet Long Thinh Company) and Tam Thien Ha Trading Service One Member Company Limited (hereinafter referred to as Tam Thien Ha Company). In addition, Nguyen Dinh H also contacted other companies such as Binh An Infrastructure Construction Joint Stock Company, Dong Nam Duong Company Limited; Hiep Thanh Phuc Production Trading Company Limited, Gursung Construction Investment Joint Stock Company, Van Loc Company Limited, and Dai Tai Company to perform the act of buying and selling VAT invoices with incorrect contents and values, in order to generate revenue for SMA."

5. Judgment on illegal trading of invoices No. 314/2021/HS-ST

- Level of trial: First instance.

- Judicial body: People's Court of Buon Ma Thuot city, Dak Lak province.

- Quoted content: "Due to the sense of disregard for the law and infringing upon the economic management order of the State, during the period from 2016 to 2018, Tran Thi Viet H illegally sold invoices and documents to Kindergarten H, address: Buon E, Commune E, District B, Province D 07 invoices; with the total amount of goods written on 07 invoices is 131,867,500 VND, profit is 3,956,025 VND; sell 04 invoices to the Health Center and Population and Family Planning Center of District B, with the total amount of goods stated on the invoice is 27,607,159 VND; profit amount is 828,214 dong; sell to the People's Committee of commune C, district B, province D 01 invoice, with the amount of goods stated on the invoice is 8,190,000 dong, profit is 245,700 dong; sold to L Primary School, address: Hamlet 7, commune H, city B, province D, 01 invoice, with the amount of goods stated on the invoice is 9,569,000 VND, profit is 287,070 VND; "

6. Judgment 111/2019/HS-PT dated February 28, 2019 on the crime of illegally trading in invoices and receipts for state budget collection and payment

- Level of trial: Appellate.

- Judicial body: Ho Chi Minh City People's Court.

- Quoted content: "From about November 2011 to December 2016, Doan Ngoc Huy HPham Thi Thu H and Vo Hoang Quoc C used legal entities of 06 companies established by Nguyen Duc to buy and sell value-added invoices with no content or value for businesses and individuals in Ho Chi Minh City and neighboring provinces with selling prices from 2% to 4% in order to cheat in tax declaration and payment to gain illicit benefits, companies that do not have production and business activities. The investigation process determined that the number of invoices sold by the defendants from 06 companies was 6,043 sheets, with sales before tax of 971,921,021,078 VND, value added tax of 93,390,972,686 VND; total value of payment after tax is 1,065,311,933,764 VND."

Nguyen Thi Sang
278


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