The violations of the above 3 defendants occurred during the process of approving land use fees to be paid to the state budget by Song Ma Joint Stock Company at the Hac Thanh Tower project.

Accordingly, in 2013, Mr. Nguyen Dinh Xung was holding the position of Vice Chairman of Thanh Hoa Provincial People's Committee, assigned to be in charge of prices. On January 29, 2013, Thanh Hoa Provincial People's Committee issued Decision No. 389/QD-UBND assigning Song Ma One Member Co., Ltd. 2,958.7m2 of land at No. 3 Phan Chu Trinh Street, Dien Bien Ward, Thanh Hoa City to implement the Hac Thanh Tower project. On December 23, 2013, Mr. Nguyen Dinh Xung signed Decision No. 4562/QD-UBND approving the land use fee paid to the state budget by Song Ma Joint Stock Company at the Hac Thanh Tower project with a unit price of 21,000,000 VND/ m2 (this price was determined from 2009), causing a loss to the state budget of 55,870,162,500 VND.
Regarding the Hac Thanh Tower project, the Thanh Hoa Provincial Police Investigation Agency previously issued a decision to prosecute and temporarily detain Nguyen Manh Son, former Chairman of the Board of Directors; Dinh Xuan Huong, former General Director of Song Ma One Member Co., Ltd. for the crime of "Violating regulations on management and use of state assets causing loss and waste" according to Article 219 of the Penal Code.
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