Lawyer's character

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

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

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

"The interrogation needs to continue." The prosecutor thought about 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 status of each department to you?"

"Reports are given every month, but I am just a decoration. Basically, the general manager throws various reports on my desk every time. I am a medical professional and I don't understand the reports very well.

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

"Will you go to the warehouse and sales department to understand the situation?" the inspector asked.

"I am busy developing new formulas every day and have no time to go to the warehouse. I only occasionally go to the sales department to understand the market's response to the company's products," Mi Jiahong said.

"Presiding judge, the prosecutor has finished asking questions." The prosecutor looked towards the trial seat.

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

"I need to ask a question." Fang Yi finished speaking and looked at the defendant's dock: "Defendant Mi Jiahong, as the chairman of the company, are you responsible for the daily affairs of the company? I mean that the chairman of the board is responsible according to the company system. Affairs.”

"I am in charge nominally, 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 every month, the general manager will report to me the business situation of the previous month." Mi Jiahong replied.

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

"No. These are the job responsibilities of the general manager. They only recognize the general manager. I, the chairman, can't speak well." Mi Jiahong said with a bitter smile.

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

"It's the heads of each department. They are all members of the general manager. I can't direct them at all." Mi Jiahong explained.

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

"Generally, it's purely a working relationship, because he was appointed by the major shareholder and I'm not very familiar with him." Mi Jiahong replied.

"Presiding judge, the defender has finished asking questions." Fang Yi said.

…

“The facts of this case have been clearly investigated, the court investigation has ended, and now the court debate has begun. The court debate mainly revolves around the disputed facts that have not been certified by the court and the issue of how the law should be applied based on the facts.

The prosecutor will give his opinion first. "After some evidence and cross-examination, the presiding judge said.

"Presiding Judge, Judge: The prosecutor believes that when the defendant Mi Jiahong served as the chairman and legal representative of the pharmaceutical company, the pharmaceutical company evaded taxes by not recording sales revenue in its accounts, and the suspected tax evasion amount amounted to more than 7.6 million yuan. Accounting for 54.62% of the tax payable during the same period.

According to the provisions of Article 201 of the Criminal Law, taxpayers who use deception or concealment methods to make false tax returns or fail to declare, and evade paying a huge amount of tax, which accounts for more than 30% of the tax payable, shall be punished with a three-year fine. to fixed-term imprisonment of not less than 10 years but not more than seven years, and to a fine.

In view of the fact that the amount of tax evasion by the defendant amounted to more than 7 million yuan, accounting for more than 30% of the tax payable, the public prosecutor recommended that the first defendant, the pharmaceutical company, be fined 2 million yuan, and the second defendant, Mi Jiahong, be sentenced to seven years. Fixed-term imprisonment and a fine of one million yuan. complete. "The prosecutor said.

"The first defendant's defender expressed his defense opinion," the presiding judge said.

"Presiding Judge, 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 by taking advantage of his position as chairman of the company, and should be punished by the defendant Mi Jiahong Hong personally bears full responsibility. Over." The defender of the first defendant is a handsome male lawyer wearing gold-rimmed glasses.

When Fang Yi heard this, he realized that this was a scapegoat.

…

"The defender of the second defendant expressed his defense opinion." After the defendant Mi Jiahong finished his defense opinion, the presiding judge continued.

"Presiding Judge, Judge: The defender believes that although the defendant Mi Jiahong is the chairman and legal representative of the company, he did not participate in planning, organizing, or implementing tax evasion, and it does not constitute a crime of tax evasion. The reasons are as follows:

In this case, the defendant's pharmaceutical company hid some of the products it produced and evaded value-added tax by not recording the revenue after sales, which constituted the crime of tax evasion. The defender had no doubt about this. "

Your pharmaceutical company wants to throw the blame away, so I will buckle the pot on you so tightly that you won’t be able to turn over.

"But whether the legal representative Mi Jiahong can be held criminally responsible based on this, the defender believes that the key lies in whether the defendant Mi Jiahong is the 'directly responsible person in charge' for the unit's criminal behavior.

Because, according to Article 31 of the Criminal Law, if a unit commits a crime, the unit shall be fined, and the person directly responsible for the crime and other directly responsible persons shall be sentenced. In other words, in this case, only the person in charge who was directly responsible could be found guilty and sentenced.

The ‘directly responsible person in charge’ is not specified in the Criminal Law and relevant 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 authority in the unit.

Second, they are responsible for the specific criminal acts of the unit.

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

In judicial practice, ‘directly responsible persons in charge’ mainly include the company’s legal representative, principal person in charge, department heads, etc.

However, the above-mentioned managers do not have to bear criminal responsibility for unit crimes under any circumstances. Only when they play an organizational, commanding and decision-making role 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's unit, the existing evidence cannot prove that Mi Jiahong has approved, instructed, directed, and organized corporate personnel, and used the form of "white slips" to work in the company. Under-listing of income in accounts and evading taxes.

In addition, many people involved in the case confirmed that what they did was under the instruction of Gong Zhaoguang, the general manager of the pharmaceutical company. Although General Manager Gong Zhaoguang claimed that he carried out the above-mentioned behavior 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 is doubtful and should not be used as a basis for conviction and sentencing in this case. in accordance with.

According to the pharmaceutical company's "Articles of Association" and internal management system and leadership division of labor, although Mi Jiahong is the legal representative, he is not the person directly responsible for tax evasion. In the subjective aspect, Mi Jiahong has no intention to control the pharmaceutical company's tax evasion. In the objective aspect, The criminal act of controlling and determining tax evasion by pharmaceutical companies was also not carried out.

To sum up, Gong Zhaoguang is the person directly responsible for the company's production, inventory, sales, and tax declaration. The company did not register part of the products produced in the warehouse, sold the products in the form of white slips, understated the income in the accounts, and committed fraud. If he evades taxes and refuses to pay taxes even after being notified by the tax authorities for self-inspection, all the resulting responsibilities shall be borne by General Manager Gong Zhaoguang. Mi Jiahong does not commit the crime of tax evasion. complete. "Fang Yi expressed his defense opinion.

…

I will add another chapter tonight and give everyone the verdict. Don't worry!