Recently, Beijing King&Capital Law Firm senior partner Mr. Tang Lijun, Mr. Ma Lixi and Mr. Sun Ruijie formed a team of lawyers to provide legal services for a private entrepreneur, Mr. N, who was suspected of false invoicing. Through the unremitting efforts of the defense team, the case was successfully rescued within the "37-day golden rescue period", and the client N has now been released on bail pending trial and regained his freedom.
Against the background of the major controversy between crime and non-crime, the team quickly clarified the case and the status of the client, and argued that the client did not constitute a crime.
The behavior involved in the case is suspected of false issuance of ordinary VAT invoices, which is listed in one of Article 205 and Article 205 of the Criminal Law together with the crime of false issuance of special VAT invoices. In terms of the criminal law provisions, the main difference between the two is that the objects of crime are different, the former being ordinary invoices and the latter being special VAT invoices. However, due to the simple criminal expression of the elements of the two crimes, the determination of the two crimes is often controversial in judicial practice.
The adjudication of the crime of false invoicing of VAT special invoices has lasted for more than two decades, from the "behavioral crime theory" in the 1990s to the "result crime theory" that has been gradually established after 2018, and is now recognized by most judicial organs. Most judicial authorities now recognize the view that "the case of false issuance of VAT invoices must have the intent to cheat tax and the result of tax loss" in order to constitute a crime. However, in judicial practice, there are still cases of simple application of criminal law provisions to impose criminal penalties in cases of false invoicing which should have the same constitutive elements. Therefore, this case is suspected of behavior there is a major controversy between crime and non-crime.
Against this background, the defense lawyers quickly clarified the status and role of their client in this case, combined with specific legal provisions and criminal precedents, and submitted written opinions to the public security authorities and procuratorate at the first time of each important point of the case, arguing that their client did not constitute the possibility of a crime.
Second, the first time to meet with the client and provide timely legal assistance, so that the client quickly understand their legal rights and protect their legitimate rights and interests.
The defense lawyer intervened in the case at the first time on the day the client was detained, and met with the client in a timely manner for several times to understand the case and provide him with legal assistance, so that the client quickly understood his legal rights, and thus had the opportunity to present his case to the procuratorial authorities in person at the stage of arrest, and discussed the possible problems, so as to be prepared for them, and to safeguard his lawful rights and interests.
Third, from the party's physical condition, social danger, private entrepreneurship, the period of recourse, etc., multi-dimensional to the case-handling authorities to submit the appropriate proof, and argued that it should be prudent to apply to the arrest measures
The person concerned N before being taken coercive measures in the local community belongs to the well-known private entrepreneurs, he had won a province excellent business managers, a city top talent, building construction enterprise management advanced individual and many other social honors; in the N actual management of seven or eight private enterprises, its control of a real estate development company had more than 1,000 employees at the peak of the company's asset value of about one billion yuan, pay taxes of hundreds of millions of dollars. Taxes amounted to hundreds of millions of dollars. The defense lawyers argued to the procuratorial authorities that the arrest measures should be applied cautiously, taking into account the criminal justice policies in favor of private entrepreneurs.
In addition, the defense lawyers submitted written opinions and actively submitted medical records, honorary certificates and other supporting information to the case management authorities, and exchanged opinions with the case management authorities through meeting and communication, telephone communication, and submission of written opinions in multiple dimensions such as physical condition, social danger, private entrepreneurship, and the period of recourse, and ultimately persuaded the procuratorial authorities to make the decision not to approve the arrest of N Mou. N was not approved to be arrested.
Conclusion
Every criminal case concerns the freedom and even the life of the client. The defense team of King&Capital always adheres to the philosophy of "pursuing excellence, not to be entrusted", and with a highly responsible professional attitude, the team worked hard and pragmatically and took the initiative, calmly, adequately, reasonably, forcefully and systematically to maintain good communication with the authorities in charge of the case, and achieved preliminary results for the subsequent defense. The preliminary results were achieved, laying a solid foundation for the subsequent defense work.
