What are imprisonment sentence for abuse of position and authority for illegal purchase and sale of invoices and documents in Vietnam? What are judgments related to this offense?

1. What are imprisonment sentence for abuse of position and authority for illegal purchase and sale of invoices and documents in Vietnam?

According to Article 203 of the Criminal Code 2015 (amended by point k clause 2 Article 2 of the Law amending the Criminal Code 2017):

Article 203. Crime of printing, issuing, and illegally buying and selling invoices and documents to be submitted to the state budget

1. Anyone who illegally prints, issues, buys, and sells invoices, documents for state budget revenue in form from 50 numbers to under 100 numbers, or invoices, documents with content from 10 numbers to under 30 numbers, or illicit gains from 30,000,000 VND to under 100,000,000 VND, shall be fined from 50,000,000 VND to 200,000,000 VND, subject to community sentence for up to 03 years or imprisonment for 06 months to 03 years.

2. Committing the crime in one of the following cases shall be fined from 200,000,000 VND to 500,000,000 VND or imprisoned from 01 to 05 years:

a) Organized;

b) Professional nature;

c) Abusing position, authority;

d) Invoices, documents in form from 100 numbers or more, or invoices, documents with content from 30 numbers or more;

dd) Illicit gains of 100,000,000 VND or more;

e) Causing damage to the state budget of 100,000,000 VND or more;

g) Dangerous recidivism.

3. The offender may also be fined from 10,000,000 VND to 50,000,000 VND, prohibited from holding positions, practicing certain professions or conducting certain activities from 01 to 05 years.

...

Thus, anyone who abuses their position and authority to illegally buy and sell invoices shall be fined from 200,000,000 VND to 500,000,000 VND or imprisoned from 01 to 05 years:

Additionally, the offender may also be fined from 10,000,000 VND to 50,000,000 VND, prohibited from holding certain positions, practicing certain professions, or conducting certain activities for 01 to 05 years.

2. What are some judgments related to the crime of printing, issuing, and illegally buying and selling invoices and documents to be submitted to the state budget in Vietnam?

The following are some judgments on the crime of illegally printing, issuing, buying, and selling invoices and documents for state budget revenue:

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