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非法制造、出售非法制造的发票罪案件的14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 : 2019-03-15

何观舒: 虚开增值税专用发票罪案件辩护律师、税务犯罪辩护律师暨广强正规的快三平台税务犯罪辩护与研究中心秘书长

正规的快三平台FEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUI,GUIDINGYU《XINGFA》DIERBAILINGJIUTIAODIERKUAN,SHIZHIWEIFANGUOJIAFAPIAOGUANLIFAGUI,WEIZAO、SHANZIZHIZAOHUOZHECHUSHOUWEIZAO、SHANZIZHIZAODECHULEZENGZHISHUIZHUANYONGFAPIAO、KEYIYONGYUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANDEFAPIAOYIWAIDEQITAFAPIAO,JIPUTONGFAPIAODEXINGWEI。BENZUISHIXUANZEXINGZUIMING,RUZHIYOUWEIZAO、SHANZIZHIZAOXINGWEI,ZEYIFEIFAZHIZAOFAPIAOZUIDINGZUICHUFA;RUZHIYOUCHUSHOUXINGWEI,ZEYICHUSHOUFEIFAZHIZAODEFAPIAOZUIDINGZUICHUFA;RULIANGZHONGXINGWEIDOUJUYOU,ZEZHIJIEYIFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUIDINGZUICHUFA。

XINGWEIRENSHIFOUGOUCHENGFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUI,BUJINXUYAOMANZUBENZUIDEFANZUIGOUCHENGYAOJIAN,RUJUYOUWEIZAO、SHANZIZHIZAOHUOZHECHUSHOUWEIZAO、SHANZIZHIZAODEXINGWEI,TONGSHI,FEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOSHULIANGJIPIAOMIANEXUYAODADAOLIANBIAOZHUNYAOQIU。GENJUZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DILIUSHILIUTIAODEGUIDING: “WEIZAO、SHANZIZHIZAOHUOZHECHUSHOUWEIZAO、SHANZIZHIZAODEBUJUYOUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANGONGNENGDEPUTONGFAPIAO100FENYISHANGHUOZHEPIAOMIANELEIJIZAI40WANYUANYISHANGDE,YINGYULIANZHUISU。”

BIZHETONGGUORENMINJIANCHAYUANANJIANXINXIGONGKAIWANGJINXINGSOUSUO,GONGSOUSUODAO827FENYOUGUANFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUIDEJIANCHAWENSHU,QIZHONGYOU44FENBUQISUJUEDINGSHU。JINGGUODUI44FENBUQISUJUEDINGSHUJINXINGGUINA、ZHENGLI,FENBIECONGFADINGBUQISU、ZHUODINGBUQISU、CUNYIBUQISUSANGEFANGMIANTILIANFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUINGEWUZUIBIANDIAN,YIGONGCANKAO。RUBUDANGZHICHU,WANGQINGZHIZHENG。

一、法定不起诉

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

正规的快三平台《XINGSHISUSONGFA》DISHILIUTIAOGUIDING: “YOUXIALIEQINGXINGZHIYIDE,BUZHUIJIUXINGSHIZEREN,YIJINGZHUIJIUDE,YINGDANGCHEXIAOANJIAN,HUOZHEBUQISU,HUOZHEZHONGZHISHENLI,HUOZHEXUANGAOWUZUI:

“(YI)QINGJIEXIANZHUQINGWEI、WEIHAIBUDA,BURENWEISHIFANZUIDE;

“(ER)FANZUIYIGUOZHUISUSHIXIAOQIXIANDE;

正规的快三平台“(SAN)JINGTESHELINGMIANCHUXINGFADE;

“(SI)YIZHAOXINGFAGAOSUCAICHULIDEFANZUI,MEIYOUGAOSUHUOZHECHEHUIGAOSUDE;

“(WU)FANZUIXIANYIREN、BEIGAORENSIWANGDE;

“(LIU)QITAFALVGUIDINGMIANYUZHUIJIUXINGSHIZERENDE。”

DUIYUSHIYONGFADINGBUQISUTIAOJIAN,KEYICONGFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUIDEFANZUIGOUCHENGFANGMIANLAIJIAYILIJIE。BIRU: ZAIKEGUANFANGMIAN,XINGWEIRENBINGMEIYOUSHISHIFEIFAZHIZAO、CHUSHOUFEIFAZHIZAOFAPIAODEXINGWEI;ZAIZHUGUANFANGMIAN,XINGWEIRENBUCUNZAIFEIFAZHIZAO、CHUSHOUFEIFAZHIZAOFAPIAODEZHUGUANGUYI;ZAIFANZUISHUEFANGMIAN,XINGWEIRENFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAODEFANZUISHUEWEIDADAOFEIFAZHIZAO、CHUSHOUFEIFAZHIZAODEFAPIAOZUIDELIANBIAOZHUN,GENJUZUIGAORENMINJIANCHAYUAN、GONGANBU《GUANYUGONGANJIGUANGUANLIDEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DILIUSHILIUTIAODEGUIDING: “WEIZAO、SHANZIZHIZAOHUOZHECHUSHOUWEIZAO、SHANZIZHIZAODEBUJUYOUPIANQUCHUKOUTUISHUI、DIKOUSHUIKUANGONGNENGDEPUTONGFAPIAOYIBAIFENYISHANGHUOZHEPIAOMIANELEIJIZAISISHIWANYUANYISHANGDE,YINGYULIANZHUISU。” 

二、酌定不起诉

正规的快三平台1.BUQISUJUEDINGSHU: GUILINSHIXIANGSHANQURENMINJIANCHAYUAN(XIANGJIANXINGBUSU〔2014〕52HAO)

无罪辩点1: 自首

无罪辩点2: 积极退还非法所得

正规的快三平台BENYUANRENWEI,FANZUIXIANYIRENYANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAIYISHITIAODIYIKUANGUIDINGDEXINGWEI,DANFANZUIQINGJIEQINGWEI,YOUZISHOUQINGJIEBINGJIJITUICHUFEIFASUODE,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAOZHIGUIDING,KEYIMIANYUXINGSHICHUFA,GENJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANDIERKUANZHIGUIDING,JUEDINGDUIYANGMOUMOUBUYUQISU。

2.BUQISUJUEDINGSHU: GUIZHOUSHENGQINGZHENSHIRENMINJIANCHAYUAN(QINGJIANGONGSUXINGBUSU〔2017〕29HAO)

无罪辩点3: 非法制造的发票未流入社会,未造成严重的危害后果

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENLIMOUMOUWEIMOUQUFEIFALIYI,MINGZHISHIFEIFAZHIZAODEFAPIAOERXIANGTARENCHUSHOU,GONGJI108FENPIAOMIANERENMINBI5209160YUAN,QIXINGWEIYICHUFAN《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODIERKUAN“WEIZAO、SHANZIZHIZAOHUOZHECHUSHOUWEIZAO、SHANZIZHIZAODEQIANKUANGUIDINGYIWAIDEQITAFAPIAODE,CHUERNIANYIXIAYOUQITUXING、JUYIHUOZHEGUANZHI,BINGCHUHUOZHEDANCHUYIWANYUANYISHANGWUWANYUANYIXIAFAJIN...”ZHIGUIDING,GOUCHENGCHUSHOUFEIFAZHIZAODEFAPIAOZUI。LIMOUMOUCHUSHOUFEIFAZHIZAODEFAPIAOPIAOMIANEGONGJIRENMINBI5209160YUAN,DAN518.5WANYUANFEIFAZHIZAODEFAPIAOZAIQIDENGDAIJIAOYIDEGUOCHENGZHONGJIBEIGONGANJIGUANCHAHUO,SUIYIZHESHOUSHIXINGFANZUI,DANYOUYUYIZHIYIWAIDEYUANYINWEINENGDECHENG,SHIFANZUIWEISUI,GAIPIAOMIANEWEI518.5WANYUANFEIFAZHIZAODEFAPIAOYIJISHIBEIGONGANJIGUANCHAHUO,WEILIURUSHEHUI,MEIYOUZAOCHENGYANZHONGDEWEIHAIHOUGUO。QISUOCHUFANDECHUSHOUFEIFAZHIZAODEFAPIAOZUIFADINGXINGWEIERNIANYIXIAYOUQITUXING、JUYIHUOZHEGUANZHI,BINGCHUHUOZHEDANCHUYIWANYUANYISHANGWUWANYUANYIXIAFAJIN。ZONGHEQUANAN,LIMOUMOUDEFANZUIQINGJIEQINGWEI,WEIHAIHOUGUOBUDA,QIERENZUIHUIZUI,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAOGUIDING,BUXUYAOPANCHUXINGFA。GUYIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUILIMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: LANZHOUSHICHENGGUANQURENMINJIANCHAYUAN(CHENGJIANGONGSUXINGBUSU〔2016〕9HAO)

3.BUQISUJUEDINGSHU: ZHONGQINGSHIYUZHONGQURENMINJIANCHA(YUZHONGJIANXINGBUSU[2016]50、49HAO)

无罪辩点4: 行为人仅有介绍帮助行为,作用较小,且未实际获得好处费

BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENYONGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODIERKUANGUIDINGDEXINGWEI,DANQIJINYOUJIESHAOBANGZHUXINGWEI,YUQIUMOUMOUZHIJIANWUGUDINGZHANGQIHEZUOGUANXI,ZAIGONGTONGFANZUIZHONGZUOYONGJIAOXIAO,QIEWEISHIJIHUODEHAOCHUFEI,FANZUIQINGJIEQINGWEI,RENZUITAIDUJIAOHAO,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIBEIBUQISURENYONGMOUMOUBUQISU。

正规的快三平台4.BUQISUJUEDINGSHU: SHENZHENSHILONGGANGQURENMINJIANCHAYUAN(SHENLONGJIANXINGBUSU〔2015〕657HAO)

无罪辩点5: 涉案假发票数量相对较少,犯罪情节相对轻微,悔罪态度好

正规的快三平台BUQISULIYOU: BENYUANRENWEI,ZHANMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAOGUIDINGDEXINGWEI,DANSHEANJIAFAPIAOSHULIANGXIANGDUIJIAOSHAO,FANZUIQINGJIEXIANGDUIQINGWEI,ZHANMOUMOUHUIZUITAIDUJIAOHAO,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,KEYIMIANCHUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIZHANMOUMOUBUQISU。

XIANGGUANBUQISUANLI: SHENZHENSHILONGGANGQURENMINJIANCHAYUAN(SHENLONGJIANXINGBUSU〔2017〕361HAO)、HUAIHUASHIHECHENGQURENMINJIANCHAYUAN(HUAIHEJIANXINGSUXINGBUSU〔2017〕16HAO)、GUIYANGSHIYUNYANQURENMINJIANCHAYUAN(YUNJIANGONGSUXINGBUSU〔2015〕43HAO)

5.BUQISUJUEDINGSHU: YONGFENGXIANRENMINJIANCHAYUAN(YONGFENGJIANXINGBUSU[2018]20HAO)

无罪辩点6: 主观恶性较小

无罪辩点7: 主动上缴非法所得

正规的快三平台BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENHUANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAODIERKUANGUIDINGDEXINGWEI。DANBENANSHEANJINEJIAOXIAO,HUANGMOUMOUBUYINGLIERUQINGJIEYANZHONGDELIANGXINGTIAOKUANNEI,JIFADINGXINGWEIERNIANYIXIAYOUQITUXINGDELIANGXINGFANWEI,JIANYUHUANGMOUMOUZHUGUANEXINGXINGJIAOXIAO,SHEHUIWEIHAIBUDA,ZHUDONGSHANGJIAOFEIFASUODE,KEYISHIYONGXINGSUFADIYIBAIQISHISANTIAODIERKUAN,JUEDINGDUIHUANGMOUMOUZUOCHUXIANGDUIBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: YONGFENGXIANRENMINJIANCHAYUAN(YONGFENGJIANXINGBUSU[2018]19、28HAO)、GUANGYUANSHICHAOTIANQURENMINJIANCHAYUAN(GUANGCHAOJIANGONGXINGBUSU[2018]11、10、12、13、9HAO)

正规的快三平台6.BUQISUJUEDINGSHU: GUIYANGSHINANMINGQURENMINJIANCHAYUAN(NANJIANGONGSUXINGBUSU[2018]29HAO)

无罪辩点8: 初犯、偶犯

无罪辩点9: 具有坦白情节

正规的快三平台BUQISULIYOU: BENYUANRENWEI,BEIBUQISURENZHANGMOUMOUSHISHILE《ZHONGHUARENMINGONGHEGUOXINGFA》DIERBAILINGJIUTIAOGUIDINGDEXINGWEI,GOUCHENGCHUSHOUFEIFAZHIZAODEFAPIAOZUI,DANZHANGMOUMOUWUFANZUIQIANKE,XICHUFAN、OUFAN,BINGJUYOUTANBAIQINGJIE,YIFAKEYICONGQINGCHUFA,GUQIFANZUIQINGJIEQINGWEI,GENJU《ZHONGHUARENMINGONGHEGUOXINGFA》DISANSHIQITIAODEGUIDING,BUXUYAOPANCHUXINGFA,KEYIMIANYUXINGFA。YIJU《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHISANTIAODIERKUANDEGUIDING,JUEDINGDUIZHANGMOUMOUBUQISU。

XIANGGUANBUQISUANLI: MIANZHUSHIRENMINJIANCHAYUAN(ZHUJIANGONGSUXINGBUSU〔2016〕1HAO)、ZHONGQINGSHINANANQURENMINJIANCHAYUAN(YUNANJIANGONGSUXINGBUSU〔2015〕44、41HAO)、WULUMUQISHIXINSHIQURENMINJIANCHAYUAN(WUXINJIANXINGBUSU[2017]32HAO)、SHENZHENSHILONGGANGQURENMINJIANCHAYUAN(SHENLONGJIANXINGBUSU〔2017〕361HAO)、HUAIHUASHIHECHENGQURENMINJIANCHAYUAN(HUAIHEJIANXINGSUXINGBUSU〔2017〕16HAO)、LINHAISHIRENMINJIANCHAYUAN(LINJIANGONGSUXINGBUSU[2017]251、252HAO)、GUIYANGSHINANMINGQURENMINJIANCHAYUAN(NANJIANGONGSUXINGBUSU[2018]240HAO)、GUIYANGSHINANMINGQURENMINJIANCHAYUAN(NANJIANZUNLONGXINGBUSU〔2015〕37HAO)、SHENZHENSHILONGGANGQURENMINJIANCHAYUAN(SHENLONGJIANXINGBUSU[2018]169HAO)

三、存疑不起诉

正规的快三平台1.BUQISUJUEDINGSHU: JINZHOUSHILINGHEQURENMINJIANCHAYUAN(JINLINGJIANGONGSUXINGBUSU[2018]33HAO)

无罪辩点10: 不具备出售非法制造的发票罪的主客观条件

正规的快三平台JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIJINZHOUSHIGONGANJURENDINGDEFANZUISHISHIBUQING、ZHENGJUBUZU。BUJUBEICHUSHOUFEIFAZHIZUODEFAPIAOZUIDEZHUKEGUANYAOJIAN,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIHUANGMOUMOUBUQISU。

正规的快三平台XIANGGUANBUQISUANLI: JIANGSUSHENGSUININGXIANRENMINJIANCHAYUAN(SUIJIANSUXINGBUSU〔2017〕8HAO)、ZHONGQINGSHIJIULONGPOQURENMINJIANCHAYUAN(YUJIUJIANXINGBUSU〔2015〕84HAO)、CHANGJISHIRENMINJIANCHAYUAN(CHANGJISHIYUANGONGXINGBUSU[2018]16HAO)、YANJISHIRENMINJIANCHAYUAN(YANSHIJIANXINGJIANXINGBUSU[2018]91HAO)、SICHUANSHENGLINSHUIXIANRENMINJIANCHAYUAN(LINJIANGONGSUXINGBUSU〔2014〕5、6HAO)、GUANGZHOUSHIBAIYUNQURENMINJIANCHAYUAN(SUIYUNJIANGONGSUXINGBUSU〔2015〕16HAO)

2.BUQISUJUEDINGSHU: ZHONGQINGSHINANANQURENMINJIANCHAYUAN(YUNANJIANGONGSUXINGBUSU〔2015〕2HAO)

无罪辩点11: 现有证据无法证明行为人与上家有出售非法制造的发票共同故意

正规的快三平台BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIZHONGQINGSHIGONGANJUNANANQUFENJURENDINGDEBEIBUQISURENLIMOUMOUYUSHANGJIAGONGMOUCHUSHOUFEIFAZHIZAODEFAPIAODESHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUILIMOUMOUBUQISU。

正规的快三平台3.BUQISUJUEDINGSHU: FUZHOUSHIJINANQURENMINJIANCHAYUAN(JINJIANSUXINGBUSU[2018]46HAO)

无罪辩点12: 现有证据无法证明行为人出售非法制造的发票达到情节严重的程度,不符合起诉条件

BUQISULIYOU: JINGBENYUANSHENCHABINGTUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEIFUZHOUSHIGONGANJUJINANFENJURENDINGDEBEIBUQISURENDONGMOUMOUCHUSHOUFEIFAZHIZAODEFAPIAOSHIFOUDADAOQINGJIEYANZHONGSHISHIBUQING、ZHENGJUBUZU,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIDONGMOUMOUBUQISU。

正规的快三平台4.BUQISUJUEDINGSHU: JINZHONGSHIYUCIQURENMINJIANCHAYUAN(YUJIANGONGSUXINGBUSU[2017]37HAO)

无罪辩点13: 现有证据无法落实发票的来源,且无法证明行为人主观上明知是非法制造的发票而使用

BUQISULIYOU: JINGBENYUANSHENCHABINGLIANGCITUIHUIBUCHONGZHENCHA,ZHENCHAJIGUANWEINENGZHAODAOZHANGMOUMOUSUOCHENGDE“WANGLIN”,WUFALUOSHIQIFAPIAOLAIYUAN,YEBUNENGTIGONGSHEANFAPIAOXIZHANGMOUMOUFEIFAZHIZAODEXIANGGUANZHENGJU,ZHANGMOUMOUZHUGUANSHANGMINGZHISHIFEIFAZHIZAODEFAPIAOERSHIYONGDEZHENGJUYEBUZU,GUXIANYOUZHIKONGZHANGMOUMOUGOUCHENGFANZUIDEZHENGJUDABUDAOQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIZHANGMOUMOUBUQISU。

正规的快三平台5.BUQISUJUEDINGSHU: TAIYUANSHIXIAODIANQURENMINJIANCHAYUAN(BINGXIAOJIANGONGXINGBUSU[2016]3HAO)

无罪辩点14: 行为人与他人供述中是否从事过出售非法制造的发票的行为存在矛盾,无其他证据予以印证,不能排除合理怀疑和得出唯一结论

BUQISULIYOU: JINGBENYUANSHENCHABINGLIANGCITUIHUIBUCHONGZHENCHA,BENYUANRENGRANRENWEITAIYUANSHIGONGANJURENDINGKEMOUMOUDEFANZUISHISHIBUQING、ZHENGJUBUZU。KEMOUMOUYUKEMOUBINGDEGONGSHUZHONGGUANYUKEMOUMOUSHIFOUCONGSHIGUOCHUSHOUFEIFAZHIZAODEFAPIAODEXINGWEICUNZAIMAODUN,WUQITAZHENGJUYUYIYINZHENG,BUNENGPAICHUHELIHUAIYI、DECHUWEIYIXINGJIELUN,BUFUHEQISUTIAOJIAN。YIZHAO《ZHONGHUARENMINGONGHEGUOXINGSHISUSONGFA》DIYIBAIQISHIYITIAODISIKUANDEGUIDING,JUEDINGDUIKEMOUMOUBUQISU。

【关键词】何观舒律师  虚开增值税专用发票罪案件辩护律师  税务犯罪辩护律师  非法制造、出售非法制造的发票罪

 


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何观舒经济、税务犯罪案件辩护律师
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