Recently, the city’s First Intermediate People’s Court heard a rare illegal acquisition of the Shanghai license plate. A criminal gang obtained the Shanghai license plate for 10 years by illegal means, defrauding the license plate and using it on the card, resulting in 5,000 copies of the real identity and illegal means. The licenses that have not passed the licensing procedures are distributed in the transportation network in Shanghai, and the illegal gains are as high as 220 million yuan.
Collusion inside and outside "random strain"
It is reported that between January 2005 and March 2014, former members of the State Administration of Taxation in Shanghai, Fu Mou, Jiang Mou and Huang Niu Chen, etc., sneaked the stamp or stamped the fake stamp on the vehicle purchase tax payment certificate. Zhang and other means to defraud the Shanghai passenger car quota and obtain illegal benefits of 220 million yuan.
The gang used a total of several methods to achieve the purpose of fraudulent credit.
â— The first method mainly adopts the method of internal and external integration. Through the cooperation between the internal staff of the tax authorities and the scalpers, the renewal order is forged. After obtaining the tax payment certificate, the license plate quota is forged on the tax payment certificate, and finally the license plate management authority is delegated to register.
◠The basic process of the second method is the same as the first one. The slightly different is that in this method, Jiang does not stamp the “rebate†or “transfer†chapter on the sub-link of the tax payment certificate. First, take out the unsealed tax-declaration sub-link, and let Chen and others copy and copy the copy of the “rebate†or “transfer†chapter in advance, and then copy it to Jiang. Archived, the original is by Chen and others knocked on the private "private" chapter to defraud the Shanghai card.
â— The third method Since then, due to the adjustment of Fu's position, he can directly stamp the real "private" quota confirmation stamp, so that you don't have to go through the steps of stamping the private seal in the above two methods. Get the tax payment certificate that can be used directly.
In the past eight years, this criminal gang has used the above three methods alternately. Since the nature of the Shanghai A license plate was reviewed by the State Administration of Taxation at the time, the internal staff of the tax authorities and the yellow cattle should be able to obtain the tax payment certificate for the fraudulent amount.
◠After the second method, after 2012, due to the change of the authority of the relevant administrative agency, the newly established quota review administrative agency involved, the tax bureau can only be responsible for the collection of the purchase tax at this time, and the auditing duties of the nature of the license plate amount are handled by the quota review department. . But Fu and Chen and others did not stop here. After the customer pays the vehicle purchase tax, the tax bureau will issue a tax payment certificate to the quota review department for registration, and the tax payment certificate will be divided into the positive and the deputy. The quota review department will review the quota on the deputy. The square chapter also writes the “Shanghai C†quota, but the tax payment order is blank. Fu Mou proposed that Chen and others should cut off the part of the tax payment order and the part of the “Hu C†quota, and then cut the same part of the blank tax form and cut it. Paste it on the sub-detail of the tax bill, and put it on the counterfeit quota review department's quota review section, write the nature of the "private shot" quota, and then you can use the tax bill to link to the license plate management agency to defraud the Shanghai A license.
â— The fifth method In the middle of 2012, the new version of the purchase tax payment certificate appeared. The above method of splicing and pasting the tax certificate can only be abruptly stopped. Chen and others once again "changed the move": that is, through the sub-ID card information to obtain the tax certificate of the amount of "Shanghai C", and then forged "private shots" to defraud the license plate management authority.
What is the legal attribute of the Shanghai card at the trial stage? The main points of debate between the prosecution and the defense include: What is the legal property of the Shanghai card? Is the Shanghai card a right to use public resources or an individual's property ownership?
When the defendant's defender asked whether the principal of the case knew who the object of the fraud was, the answer was that he violated the law, but they could not make a clear statement about who had defrauded.
The public prosecution agency of this case expressed its own opinion on this issue, and believed that the license plate quota is a property interest in the object of fraud, because the card auction process conforms to the general property transaction process and has the general characteristics of property tradability. Can be considered a property interest. As for the object of fraud, the public prosecutor believes that the object of deception is the Shanghai Municipal People's Government, and the actual control of the quota is enjoyed by the Shanghai Municipal People's Government.
In response to the opinions of the public prosecution agency, a defense lawyer believes that the Shanghai license plate quota is in accordance with the provisions of the "Auction Management Regulations", and the amount can only be effective outside the premise of legal auction. The amount of the auction without the amount of the auction is not legally issued. In this case, the amount obtained by criminal gangs through illegal means is not the amount generated by the auction. Who is entitled to these quotas for these illegal license plate quotas? If no one or organization can legally own these illegal quotas, then where can the fraud target be said, and how can it be defrauded?
The court announced that it will pronounce the case on the date of the election.
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