Set up a company to buy and sell fake invoices

Defendants at the first instance trial

Having no stable job, Sang came up with a deceitful trick to make a profit from illegal work. According to the investigation results, in 14 years (2010 - 2024), Sang established and operated 23 companies and enterprises. Of which, he was the legal representative of 9 companies and enterprises, including: Tien Song Hau Company (My Quy Ward), Tan Sang Company Limited, Thuy Dung AG Company (Dong Xuyen Ward), Phu Sang Private Enterprise (My Hoa Ward, Long Xuyen City); Hong Sang Vinh Thanh Company Limited, Tay Nguyen Company (Ninh Kieu District), Thanh Loi Construction Company Limited (Vinh Thanh District, Can Tho City ); Hong Sang Rice Husk Trading Company Limited (Lai Vung District, Dong Thap Province).

Sang used the identity cards of Bui Thi Mai Thung (Sang's wife), Truong Thanh Phong, Truong Hong Toi (Sang's younger sister), Truong Thi Bich Tram (Toi's biological daughter), Nguyen Thi Ngoc Bich (Toi's wife), Truong Thanh Tin, Truong Thanh Quyen (Phong's daughter) and Cao Thi My Phuong (Sang's acquaintance) to establish 14 other companies and enterprises. Sang rented the business locations for a short time and then abandoned the addresses, using fake invoices from companies and enterprises to cross-export to each other. The subjects legalized the origin of input invoices, legalized payments by leasing finance, transferring money, and paying money to legalize fake invoices with a payment value of over 20 million VND. If discovered by the tax authority, they abandoned the business address and stopped operating. After that, Sang continued to establish other companies and enterprises to illegally buy and sell invoices.

From 2010 to 2019, invoice buyers contacted Sang directly (or by phone), agreed to record the content of the goods and services to be paid on the invoice, and the total amount stated on the invoice. Sang used paper invoices to directly record the content, then arranged to send them directly to the buyer. From 2020 to 2024, when issuing electronic invoices, Sang or accounting staff (hired by Sang and paid a salary of 1.5 million VND/company/month) helped Sang issue and sell invoices. These subjects include: Le Thi Thu Nga (born in 1987, residing in Tam Nong district, Dong Thap province); Nguyen Thi Thu Huong (born in 1985, residing in My Thoi ward, Long Xuyen city).

Sang made an appointment to meet the buyer to send it directly; or Nga and Huong issued an invoice and sent it to Sang so that Sang could send it to the buyer via social networks. The buyer paid in cash or transferred it to Sang's account. With the above method, from November 19, 2010 to May 14, 2024, Sang sold a total of 5,035 fake invoices, with the total amount recorded in the invoice excluding tax being more than 283 billion VND, VAT being more than 26 billion VND, earning more than 8.5 billion VND. Of which, there were 86 times Sang sold more than 10 fake invoices each time.

During the investigation, it was determined that 8 individuals and businesses traded and used fake invoices from 15 companies and businesses of Sang. Pham Van Hien (born in 1967, Thoi Thuan ward, Thot Not district, Can Tho city) knew that Sang sold fake invoices, so he agreed to introduce them and receive a salary of 200,000 VND/day; and enjoyed the difference in the invoices. In total, Hien helped Sang sell 114 fake invoices, the total amount recorded in the invoices before tax was more than 14 billion VND, and he benefited more than 23 million VND.

From December 2022 to June 2023, Hien sold 62 fake invoices to Bui Van Thung (born in 1967, residing in Vinh Trinh commune, Vinh Thanh district, Can Tho city), so that Thung could directly supply them to Mien Nam Company with a total amount recorded in the pre-tax invoices of more than 1 billion VND. From January 2021 to October 2023, Hien sold 41 fake invoices to Tran Van Ba ​​(born in 1960, residing in Tan Loc ward, Thot Not district, Can Tho city), with a total amount recorded in the pre-tax invoices of nearly 9.9 billion VND, so that Ba could legalize the origin of sand purchased on the market, declare tax deductions for Ba Pho Company, the total amount of invoice purchases was more than 378 million VND.

Huynh Thi Bich Le (born in 1974, residing in My Thanh Ward, Long Xuyen City) operates Ngoc Yen Construction Company Limited. To legalize the origin of goods without documents for the company or provide invoices to buyers when needed, Le directly contacted Sang to buy fake invoices. From 2019 to 2023, Le bought a total of 234 fake invoices from Sang, the total amount recorded in the invoices excluding tax was nearly 9.8 billion VND, the amount of invoice purchase was more than 243 million VND.

From August 9, 2023 to May 14, 2024, Nguyen Pham Binh Duong (born in 1999, residing in An Hao Commune, Tinh Bien Town, owner of Phuoc Nhan Construction Materials Company Limited) bought 71 fake invoices from Sang, the total amount recorded in the tax-exempt invoices was more than 1.2 billion VND, the invoice purchase amount was more than 37 million VND, for Duong to legalize the input and declare tax deductions. From 2021 to 2022, Nguyen Ngoc An (born in 1954, residing in Hoa Binh Commune, Cho Moi District) bought 64 fake invoices from Sang, the total amount recorded in the tax-exempt invoices was more than 1.1 billion VND, the invoice purchase amount was more than 46 million VND, to issue directly to customers.

In addition to the above individuals and businesses, there are many other cases related to Sang's purchase of fake invoices. During the investigation, Le, Ba, Thung and Nga voluntarily paid their illegal profits. At the first instance trial, the defendants admitted their wrongdoings, forgetting the consequences for immediate benefits. Long Xuyen City People's Court sentenced Sang to 4 years in prison; Nga to 2 years in prison; Hien to 1.5 years in prison and An to 1 year suspended sentence. The defendants: Huong, Le, Duong, Thung and Ba were fined from 220 to 300 million VND, all for the crime of "Illegal printing, issuance and trading of invoices and documents for payment to the State budget" according to Points b, d, dd, Clause 2, Article 203 of the Penal Code.

NGUYEN HUNG

Source: https://baoangiang.com.vn/thanh-lap-cong-ty-de-mua-ban-hoa-don-khong-a419459.html