"Defendant, the court has trial discipline, and we will give you the opportunity to explain and defend yourself. But before that, you have to cooperate with the court investigation and abide by the court discipline, do you hear? The presiding judge said with a cold face.

"I heard you!" Mi Jiahong stabilized his mood and replied.

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

"Interrogation needs to continue." The prosecutor pondered how to finish the question: "Defendant Mi Jiahong, you are the chairman of the board of directors of the company and the legal representative, will the general manager report the work of various departments to you?" ”

"There are reports every month, but I'm just a decoration, basically every time the general manager throws various reports on my desk, I am a medical person, I don't understand the reports.

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

"Will you go to the warehouse and sales department to find out?" The inspector asked.

"I'm so busy with new formulations every day that I don't have time to go to the warehouse. Only occasionally I go to the sales department to understand the market's reaction to the company's products. Mi Jiahong said.

"Presiding judge, the prosecutor has finished asking." The prosecutor looked at the judge's seat.

"Does the defendant's advocate need to ask questions of the defendant?" The presiding judge asked.

"Questions." Fang Yi looked at the defendant's dock after speaking: "Defendant Mi Jiahong, as the chairman of the company, are you responsible for the daily affairs of the company?" I am referring to the affairs for which the chairman of the board of directors is responsible as stipulated in the corporate system. ”

"Nominally, I am in charge, but in reality these departments are managed by the general manager, not me." Mi Jiahong replied.

"How often does the general manager report to you?" Fang Yi asked.

"Basically, at the beginning of each month, the general manager will report to me on the previous month's operation." Mi Jiahong replied.

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

"No, it won't. This is the job responsibility of the general manager, they only recognize the general manager, and I, the chairman, are not easy to speak. Mi Jiahong smiled bitterly.

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

"It's the heads of various departments, they are all the general manager's people, and I can't command them at all." Mi Jiahong explained.

"What's your relationship with the general manager?" Fang Yi asked.

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

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

……

"The facts of this case have been investigated, the court investigation has been completed, and the court arguments are now begining. Court debates revolve around disputed facts that have not been certified by the court and how the law should be applied based on the facts.

The public prosecutor will first express his opinion. After some cross-examination, the presiding judge said.

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

According to Article 201 of the Criminal Law, a taxpayer who makes a false tax declaration or fails to make a tax declaration by means of deception or concealment, and evades the payment of tax in a huge amount, and accounts for more than 30% of the tax payable, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

In view of the fact that the amount of tax evaded by the defendant amounted to more than 7 million yuan, accounting for more than 30 percent of the tax payable, the prosecutor recommended that the first defendant be fined 2 million yuan for the pharmaceutical company, and that the second defendant, Mi Jiahong, be sentenced to seven years imprisonment and fined 1 million yuan. Complete. The inspector said.

"The defender of the first defendant, express his defense opinions." The presiding judge said.

"Presiding judge and judge: The defender has no objection to the facts of the crime charged in the indictment, but the defender believes that the tax evasion was carried out by the defendant Mi Jiahong personally by taking advantage of his position as the chairman of the company, and the defendant Mi Jiahong should bear full responsibility. Complete. "The first defendant's defender was a dignified male lawyer with gold-rimmed glasses.

Fang Yi heard it, this is the rhythm of throwing the pot.

……

"The defense counsel of the second defendant expressed his defense opinions." After the defendant Mi Jiahong finished expressing his own defense opinions, the presiding judge continued.

"Presiding Judge and Judge: The defender believes that although the defendant Mi Jiahong is the chairman and legal representative of the company, he did not participate in the planning, organization, and implementation of tax evasion, which does not constitute the crime of tax evasion, for the following reasons:

In this case, the defendant, the pharmaceutical company, concealed some of the products produced and evaded VAT by not recording the income after sales, which constituted the crime of tax evasion, and the defender had no doubt about this. ”

Didn't your pharmaceutical company want to dump the pot, I will buckle this cauldron for you, and the buckle will be so tight that you can't turn over.

However, whether the criminal responsibility of his legal representative, Mi Jiahong, can be pursued on this basis, the defender believes that the key lies in whether the defendant Mi Jiahong is the 'directly responsible supervisor' of the unit's criminal acts.

Because, according to Article 31 of the Criminal Law, if a unit commits a crime, the unit shall be fined, and the person in charge and other persons directly responsible shall be sentenced to criminal punishment. In other words, in this case, only the person in charge who is directly responsible can be convicted and punished.

'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 have the responsibility of the unit for specific criminal acts.

The above two conditions are indispensable, and if they are not the managers of the unit and have no direct relationship with the crime committed by the unit, they should not be directly responsible for the crime committed by the unit.

In judicial practice, the 'directly responsible person in charge' mainly includes the company's legal representative, main person in charge, department head, etc.

However, the above-mentioned managers do not have to bear criminal responsibility for crimes committed by units under any circumstances, and only when they play an organizational, commanding, and decision-making role in the crimes committed by units can the above-mentioned personnel become the subject of punishment for crimes committed by units and bear criminal responsibility for crimes committed by units.

In this case, although the defendant Mi Jiahong was the chairman and legal representative of the defendant's unit, the available evidence could not prove that Mi Jiahong had approved, instructed, directed, and organized the personnel of the enterprise, and used the form of "playing white slips" to understate income in the company's accounts and evade taxes.

In addition, a number of people involved in the case confirmed that what they did was instructed by Gong Zhaoguang, the general manager of the pharmaceutical company. Although the general manager, Gong Zhaoguang, claimed that he carried out the above acts according to the arrangement of the defendant Mi Jiahong, he did not submit any evidence, so we believe that the authenticity of what Gong Zhaoguang said is doubtful and should not be the basis for conviction and sentencing in this case.

According to the Articles of Association of the pharmaceutical company, the internal management system and the division of leadership, although Mi Jiahong is the legal representative, he is not the person directly responsible for tax evasion, and Mi Jiahong has no intention of controlling the pharmaceutical company's tax evasion in the subjective aspect, nor has he carried out the criminal act of controlling and deciding on the tax evasion of the pharmaceutical company in the objective aspect.

To sum up, Gong Zhaoguang is actually responsible for the company's production, inventory, sales, tax declaration and direct responsibility, the company takes a part of the production of products not registered in the warehouse, sells products in the form of white slips, understates income in the account, evades taxes, and still refuses to pay taxes after the tax authorities notify the self-inspection, all the responsibilities caused by this should be borne by the general manager Gong Zhaoguang, Mi Jiahong does not constitute the crime of tax evasion. Complete. Fang Yi expressed his defense opinion.

……

I'll add another chapter in the evening, and I'll give you the verdict. Hold your horses!

(End of chapter)