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从10份不起诉决定书看非法出售发票罪案件9个无罪辩点

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2017-04-26

正规的快三平台HEGUANSHU: SHUIWUFANZUIBIANHULVSHI.JINGJIFANZUIBIANHULVSHI、GUANGQIANGZHENGGUIDEKUAISANPINGTAIXINGSHILVSHIJIZHENGGUIDEKUAISANPINGTAI SHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANG

BUQISUSHIZHIRENMINJIANCHAYUANDUIGONGANJIGUANZHENCHAZHONGJIEYISONGQISUDEANJIANHEZIXINGZHENCHAZHONGJIEDEANJIANJINXINGSHENCHAHOU,RENWEIBUFUHEQISUTIAOJIANHUOMEIYOUBIYAOQISUDE,YIFABUTIJIAORENMINFAYUANJINXINGSHENPAN、ZHUIJIUXINGSHIZERENDEYIZHONGCHULIJUEDING。BUQISUYOUSANZHONGLEIXING,FENBIEWEIFADINGBUQISU(YOUCHENGJUEDUIBUQISU)、ZHUODINGBUQISU(YOUCHENGXIANGDUIBUQISU)、ZHENGJUBUZUBUQISU(YOUCHENGCUNYIBUQISU)。

正规的快三平台DUIFEIFACHUSHOUFAPIAOZUIBUQISUDEYANJIU,JINENGTIXIANJIANCHAYUANDUIYIBANXINGSHIANJIANZUOCHUBUQISUJUEDINGDEGONGXINGQINGXING,YINENGTIXIANFEIFACHUSHOUFAPIAOZUIGEZUIDEGOUCHENGYAOJIANDETEDIAN。GENJUSHIWUANLI,ZONGJIEFEIFACHUSHOUFAPIAOZUIBUQISUDEQINGXINGJIGUINABIANDIAN,KEWEILVSHIZAIJIANCHAYUANJIEDUAN(BAOKUOFAYUANJIEDUANJIANCHAYUANCHEHUIQISUHOU,ZUOCHUBUQISUJUEDINGDE)SHIXIANYOUXIAOBIANHUTIGONGCANKAO,JUYOUJIQIZHONGYAODEXIANSHIYIYI。

非法出售发票罪正规的快三平台,规定于《刑法》第二百零九条第四款,是指非法出售可以用于骗取出口退税、抵扣税款的发票以外的其他发票的行为,即非法出售普通发票的行为。

笔者通过人民检察院案件信息公开网,以“非法出售发票案”为关键词进行搜索,既然只搜索到149条与之相关的结果,而在中国裁判文书网、OpenLaw裁判文书网以“非法出售发票正规的快三平台”为关键词进行搜索,搜索得到的结果分别为564条、13368条,搜索的结果相差是如此之大。笔者在搜索到的149条结果中进行筛选,共有10条结果为非法出售发票罪的不起诉决定书,通过归纳和整理,从酌定不起诉、存疑不起诉、法定不起诉三个方面提炼非法出售发票罪不起诉的9个无罪辩护辩点,以供参考。不足之处,望请指正。

一、酌定不起诉

1.BUQISUJUEDINGSHU: JINGHAIJIANQINGZUIXINGBUSU〔2017〕232HAO

无罪辩点1: 犯罪情节轻微

正规的快三平台BENYUANRENWEI,BEIBUQISURENYUMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODIERKUAN、DISIKUANGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,RUSHIGONGSHUZIJIDEZUIXING,YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIYUMOUMOUBUQISU。

2.BUQISUJUEDINGSHU: JINGHAIJIANQINGZUIXINGBUSU〔2017〕235HAO

无罪辩点2: 系犯罪未遂

无罪辩点3: 到案后如实供述自己的罪行

正规的快三平台BENYUANRENWEI,BEIBUQISURENWANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODISIKUANZHIGUIDINGDEXINGWEI,DANQIFANZUIQINGJIEQINGWEI,XIFANZUIWEISUI,QIEDAOANHOURUSHIGONGSHUZIJIDEZUIXING,YIZHAO《ZHONGHUARENMINGONGHEGUOXINGFA》DIERSHISANTIAO、DISANSHIQITIAO、DILIUSHIQITIAODISANKUANZHIGUIDING,BUXUYAOPANCHUXINGFA。GENJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANZHIGUIDING,JUEDINGDUIBEIBUQISURENWANGMOUMOUBUQISU。

XIANGGUANBUQISUJUEDINGSHU: JINGHAIJIANQINGZUIXINGBUSU〔2017〕281HAO

正规的快三平台3.BUQISUJUEDINGSHU: JINGJIANSUXINGBUSU〔2016〕10HAO

无罪辩点4: 具有立功情节

无罪辩点5: 退缴全部违法所得

正规的快三平台BENYUANRENWEI,NANJINGXIAN**GETINGWEIFANFAPIAOGUANLIGUIDING,CHUSHOU257FEN,PIAOMIANJINELEIJI25500YUANDEPUTONGFAPIAOJITAREN,LIMOUMOUSHIZHIJIEFUZEDEZHUGUANRENYUAN,QIXINGWEIYICHUFAN《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODIERKUAN、DISIKUAN、DIERBAIYISHIYITIAOZHIGUIDING,FANZUISHISHIQINGCHU,ZHENGJUQUESHI、CHONGFEN,YIFAYINGYIFEIFACHUSHOUFAPIAOZUIZHUIJIUQIXINGSHIZEREN。DANJIANYULIMOUMOUFANZUIQINGJIEQINGWEI,RENZUITAIDUHAO,YITUIJIAOQUANBUWEIFASUODE,QIEJUYOULIGONGQINGJIE,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DILIUSHIBATIAODEGUIDING,KEYIMIANCHUCHUFA。GUYIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUILIMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: JINGJIANSUXINGBUSU〔2016〕11、12HAO

正规的快三平台4.BUQISUJUEDINGSHU: YUNJIANXINGBUSU〔2015〕52HAO

无罪辩点6: 具有自首情节

无罪辩点7: 积极退赃

正规的快三平台BENYUANRENWEI,WANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODISIKUANGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,JUYOUZISHOUQINGJIE,QIEJIJITUIZANG,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIWANGMOUMOUBUQISU。

二、存疑不起诉

1.BUQISUJUEDINGSHU: TAOJIANXINGBUSU(2014)129HAO

无罪辩点8: 现有证据不能证明行为人主观上具有非法出售发票的故意

无罪辩点9: 现有证据未能证明涉案发票是由行为人出售的

JINGBENYUANSHENCHABINGLIANGCITUIHUIBUCHONGZHENCHA,BENYUANRENWEITAOJIANGXIANGONGANJURENDINGDEBEIBUQISURENZOUMOUMOUFEIFACHUSHOUFAPIAOFANZUISHISHIBUQING、ZHENGJUBUZU。BENAN,YOUYUZOUMOUMOUZAIGONGANJIGUANDEGONGSHUCHENGQIBINGMEIYOUXIAOSHOUFAPIAOZHITAOJIANGXIANWANXIANGDAJIUDIAN、JINLONGYUCUNDAJIUDIAN、XIANGCHUANJIULOU,ZHENGMINGQIZHUGUANSHANGJUYOUFEIFACHUSHOUFAPIAODEGUYIDEZHENGJUBUZU;ZHENGRENLIUMOUMOUDEZHENGYANCHENGZOUMOUMOUMEIYOUCONGQISHOUZHONGQUDEFAPIAO,ZHENGMINGZOUMOUMOUSHOUZHONGFAPIAOLAIYUANDEZHENGJUBUCHONGFEN;GONGANJIGUANSUOSOUJIDEFAPIAOXILIUMOUMOUJINGSHOUGUANLITAOJIANGXIANDISHUIJUFAPIAOSHIWEITONGGUOZHENGGUITUJINGFAFANGERLIUSHIDEFAPIAO,DANWUFAMEIYOUZUGOUZHENGJUZHENGSHISHANGSHUFAPIAOSHIZOUMOUMOUCHUSHOU;ZHENGSHIZOUMOUMOUFEIFACHUSHOUFAPIAOHUOLIQINGKUANGDEZHENGJUBUCHONGFEN。

正规的快三平台ZONGSHANGSUOSHU,BENANSHISHIBUQING,ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIBEIBUQISURENZOUMOUMOUBUQISU。

2.BUQISUJUEDINGSHU: NINGJIANGJIANSUXINGBUSU〔2018〕46HAO

仅以事实不清、证据不足而作出不起诉决定,未进行说理

正规的快三平台JINGBENYUANSHENCHABINGLIANGCITUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEINANJINGSHIGONGANJUJIANGNINGFENJURENDINGDEGEMOUMOUSHEXIANFEIFACHUSHOUZENGZHISHUIZHUANYONGFAPIAOZUI、FEIFACHUSHOUFAPIAOZUISHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIGEMOUMOUBUQISU。

XIANGGUANBUQISUANLI: HUSAIJIANGONGSUXINGBUSU〔2017〕4HAO

三、法定不起诉

正规的快三平台BIZHEZAISOUSUODAODEBUQISUANLIZHONG,BINGMEIYOUZHAODAOSHIYONGFADINGBUQISUTIAOJIANDEANLI。DANSHI,GENJU《XINGSHISUSONGFA》DIYIBAIQISHISANTIAODIYIKUANDEGUIDING: “FANZUIXIANYIRENMEIYOUFANZUISHISHI,HUOZHEYOUBENFADISHIWUTIAOGUIDINGDEQINGXINGZHIYIDE,RENMINJIANCHAYUANYINGDANGZUOCHUBUQISUJUEDING。”

正规的快三平台DUIYUSHIYONGFADINGBUQISUTIAOJIAN,KEYICONGFEIFACHUSHOUFAPIAOZUIDEFANZUIGOUCHENGFANGMIANLAIJIAYILIJIE。BIRU: ZAIKEGUANFANGMIAN,XINGWEIRENBINGMEIYOUSHISHIFEIFACHUSHOUFAPIAODEXINGWEI。YINCI,XUYAOZHUNQUEDIJIEDING“FEIFACHUSHOU”DEHANYI。SUOWEIFEIFACHUSHOU,SHIZHIWUQUANFASHOUFAPIAODEXINGWEIREN,WEIFANFAPIAOGUANLIBANFA,XIANGTARENCHUSHOUFAPIAO,HUOZHEJIANGTONGGUOJIANSHI、DAOQUDENGFANGSHIQUDEDEFAPIAOCHUSHOUJITARENDEXINGWEI。GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》DEGUIDING,FAPIAODELINGGOUBIXUYOUFUHETIAOJIANDEDANWEIHEGERENXIANGSHUIWUJIGUANTICHULINGGOUSHENQING,ZAIYOUSHUIWUJIGUANYIFADINGCHENGXUXIANGSHENQINGRENFASHOUFAPIAO。ZAIZHUGUANFANGMIAN,XINGWEIRENMEIYOUFEIFACHUSHOUFAPIAODEGUYI。ZAISHUEFANGMIAN,XINGWEIRENFEIFACHUSHOUFAPIAODEFENSHUHUOZHEPIAOMIANEBINGMEIYOUDADAOFEIFACHUSHOUFAPIAOZUIDELIANBIAOZHUN,BUGOUCHENGFEIFACHUSHOUFAPIAOZUI,YINGZUOCHUBUQISUJUEDING。GENJUZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANLIDEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DILIUSHIBATIAOZHIGUIDING: “FEIFACHUSHOUPUTONGFAPIAOYIBAIFENYISHANGHUOZHEPIAOMIANELEIJIZAISISHIWANYUANYISHANGDE,YINGYULIANZHUISU。”

《XINGSHISUSONGFA》DISHIWUTIAOGUIDING: “YOUXIALIEQINGXINGZHIYIDE,BUZHUIJIUXINGSHIZEREN,YIJINGZHUIJIUDE,YINGDANGCHEXIAOANJIAN,HUOZHEBUQISU,HUOZHEZHONGZHISHENLI,HUOZHEXUANGAOWUZUI:

“(YI)QINGJIEXIANZHUQINGWEI、WEIHAIBUDA,BURENWEISHIFANZUIDE;

“(ER)FANZUIYIGUOZHUISUSHIXIAOQIXIANDE;

“(SAN)JINGTESHELINGMIANCHUXINGFADE;

“(SI)YIZHAOXINGFAGAOSUCAICHULIDEFANZUI,MEIYOUGAOSUHUOZHECHEHUIGAOSUDE;

“(WU)FANZUIXIANYIREN、BEIGAORENSIWANGDE;

正规的快三平台“(LIU)QITAFALVGUIDINGMIANYUZHUIJIUXINGSHIZERENDE。”

【关键词】税务犯罪辩护律师 非法出售发票罪 非法出售发票罪辩护律师

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何观舒
何观舒经济、税务犯罪案件辩护律师
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