近日，上市公(gong)司(si)奧維通信公(gong)開(kai)發布《關于公(gong)司(si)實際控制(zhi)人(ren)案件終審裁定(ding)的(de)公(gong)告(gao)》，披露(lu)公(gong)司(si)實控人(ren)單某因(yin)虛開(kai)增值(zhi)稅專用發票罪一案被判處有期徒刑12年。經筆者檢索判決(jue)文(wen)書，本案系一起黃(huang)金“變票”電解銅虛開(kai)案件，但二審判決(jue)對(dui)稅款損失根源(yuan)的(de)認定(ding)仍可(ke)以進(jin)一步討論。現(xian)將公(gong)告(gao)和二審判決(jue)摘錄如(ru)下：

奧維通信股份有限公司關于公司實際控制人案件終審裁定的公告

本公司及董事會(hui)全(quan)體成員保證信息披露(lu)的內容真(zhen)實、準確、完整，沒(mei)有虛假記載、誤(wu)導性陳述或重大遺漏(lou)。

奧(ao)維通(tong)信(xin)股份有限公(gong)(gong)司(si)（以下簡(jian)稱“公(gong)(gong)司(si)”）于(yu)近日在北京法院審判信(xin)息網(wang)（www.bjcourt.gov.cn）查詢獲悉，公(gong)(gong)司(si)實際控制(zhi)人單川所涉案件已(yi)由北京市高(gao)級人民法院（以下簡(jian)稱“北京市高(gao)法”）作(zuo)出終審裁(cai)定，現將(jiang)有關情況(kuang)公(gong)(gong)告如(ru)下：

北京市第三中級人民法院出具了《刑事判決書》（2021）京03刑初22號，認為：被告人單川等為他人虛開增值稅專用發票，數額巨大，其行為已構成虛開增值稅專用發票罪，依法應予懲處。在共同犯罪中，被告人單川系主犯，據此，本院根據被告人單川等犯罪的事實，犯罪的性質、情節及對于社會的危害程度，依照《中華人民共和國刑法》第二百零五條第二款、第三款、第三十一條、第二十五條第一款、第二十六條第一款、第四款、第二十七條、第六十七條第三款、第五十二條、第五十三條、第四十五條、第四十七條、第七十二條、第七十三條、第六十一條、第六十四條，《中華人民共和國刑事訴訟法》第十五條，最高人民法院《關于審理騙取出口退稅刑事案件具體應用法律若干問題的解釋》第三條之規定，判決如下：被告人單川犯虛開(kai)增值(zhi)稅(shui)專用發票罪，判處有(you)期徒(tu)刑十(shi)二年（刑期從判決執行之日起計算，判決執行以前先行羈押的，羈押一日折抵刑期一日，即自2019年12月23日起至2031年12月22日止）。如不服本判決，可在接到判決書的第二日起十日內，通過本院或者直接向北京市高級人民法院提出上訴。 

具體內(nei)容詳見公(gong)司(si)于2021年3月16日、2021年11月6日在(zai)《證券時報(bao)(bao)》、《中國證券報(bao)(bao)》、《上海證券報(bao)(bao)》及巨潮資訊網（www.cninfo.com.cn）上分別披露的《關于公(gong)司(si)實際(ji)控制人被提(ti)起公(gong)訴的公(gong)告》（公(gong)告編號：2021-025）、《關于公(gong)司(si)實際(ji)控制人案件判決(jue)的公(gong)告》（公(gong)告編號：2021-070）。

北京市高(gao)法出具了《刑(xing)事(shi)裁(cai)定書(shu)》（2021）京刑(xing)終183號，認為：一(yi)(yi)審(shen)法院根(gen)據(ju)單(dan)川等(deng)犯罪的(de)事(shi)實、性(xing)質、情節(jie)及對于(yu)社會(hui)的(de)危(wei)害(hai)程度(du)所(suo)作的(de)判決，事(shi)實清(qing)楚，證據(ju)確(que)(que)實、充(chong)分，定罪及適用法律(lv)正確(que)(que)，量刑(xing)適當(dang)，審(shen)判程序合法，應予維(wei)持(chi)。據(ju)此，本院依(yi)照《中華人民共和國刑(xing)事(shi)訴訟法》第(di)(di)二百三十六條第(di)(di)一(yi)(yi)款第(di)(di)（一(yi)(yi)）項之規定，裁(cai)定如下：駁回單(dan)川等(deng)的(de)上訴，維(wei)持(chi)原判。本裁(cai)定為終審(shen)裁(cai)定。 

截(jie)至本公告日，除已披(pi)露的訴(su)訟(song)、仲(zhong)裁(cai)事項外，公司無應披(pi)露而未披(pi)露的其他訴(su)訟(song)、仲(zhong)裁(cai)事項。 

上述事件為實際控制(zhi)人單川先(xian)生個人事務(wu)，單川先(xian)生未(wei)在公(gong)司(si)擔任(ren)任(ren)何職務(wu)，未(wei)參與(yu)公(gong)司(si)任(ren)何經營(ying)決(jue)策(ce)，公(gong)司(si)目前(qian)經營(ying)管理(li)層人員穩定，生產經營(ying)正常(chang)。本次實際控制(zhi)人單川所涉案(an)件被終審裁定事項不涉及(ji)公(gong)司(si)、不會對公(gong)司(si)的生產經營(ying)產生重大影響。 

公(gong)司指(zhi)定(ding)(ding)的信息(xi)(xi)披(pi)露媒體為(wei)《證券時報》、《中(zhong)國(guo)證券報》、《上(shang)海證券報》和(he)巨潮資訊網（www.cninfo.com.cn），公(gong)司所有信息(xi)(xi)均以在上(shang)述指(zhi)定(ding)(ding)媒體刊登的公(gong)告(gao)為(wei)準。敬請廣大(da)投資者理性投資并注意投資風險。 

1.《刑事裁定書》（2021）京(jing)刑終183號。 

特此(ci)公告

奧維通(tong)信股份有限公司(si) 

董事會 

2022年5月11日 

北京市高級人民法院 

刑事裁定書 

（2021）京刑(xing)終(zhong)183號(hao)

原公訴機關北京市人(ren)民檢察院(yuan)第(di)三(san)分院(yuan)。

上訴(su)單位（原(yuan)審(shen)被告單位）中(zhong)潤亞北(bei)實業(ye)有限(xian)公司（原(yuan)名中(zhong)潤亞北(bei)珠(zhu)寶藝(yi)術品有限(xian)公司），住所地北(bei)京(jing)市朝陽區干楊樹(shu)甲16號院9號樓(lou)1至3層(ceng)，法定代表(biao)人單川。 

訴訟代表人張曉玲，女，32歲（1989年4月(yue)10日(ri)出生），中潤亞北(bei)實業有限公(gong)司辦公(gong)室主任(ren)。 

辯護人劉(liu)曄，北京市盈科律師事(shi)務所律師。 

上訴人(ren)（原審被告人(ren)）單(dan)川(chuan)，男，45歲(sui)（1976年(nian)(nian)11月1日(ri)出生），研究生文化，案發(fa)前系中潤亞北(bei)實業有限公司法定(ding)代表人(ren)，戶(hu)籍所在(zai)地北(bei)京市(shi)海淀區；因涉嫌犯虛開增值(zhi)稅專用發(fa)票(piao)罪于2019年(nian)(nian)12月23日(ri)被羈(ji)押，同日(ri)被刑事(shi)拘留，于2020年(nian)(nian)1月22日(ri)被逮捕(bu)；現(xian)羈(ji)押在(zai)北(bei)京市(shi)第(di)一看守(shou)所。 

辯護人楊佶慶，北京灜和律(lv)師事務所(suo)律(lv)師。 

辯護(hu)人郭立鋒，北(bei)京(jing)市浩東律師事務(wu)所律師。 

原審被(bei)(bei)告人沙(sha)敏，女，34歲（1987年6月23日(ri)出生），大專文化，案發前系(xi)中潤亞北實業有(you)限公(gong)司經營(ying)部經理，戶籍(ji)所(suo)在地天津市濱海塘(tang)沽區；因涉嫌犯虛開增值稅專用發票罪于2019年12月23日(ri)被(bei)(bei)羈押，同日(ri)被(bei)(bei)刑事拘留，于2020年1月22日(ri)被(bei)(bei)逮捕；現(xian)羈押在北京市第(di)一看(kan)守所(suo)。 

辯(bian)護(hu)人閆超(chao)，北京灜(灜)和(he)律師事務所律師。 

原審被告(gao)人李潤飛，女，35歲（1986年(nian)(nian)2月(yue)(yue)26日(ri)出生(sheng)），大專(zhuan)文化(hua)，案發前系中潤亞北(bei)實業有限公司財務人員，戶籍(ji)所在(zai)地河北(bei)省張家口市涿鹿縣；因涉嫌犯(fan)虛開(kai)增值稅專(zhuan)用發票罪于2019年(nian)(nian)12月(yue)(yue)23日(ri)被羈(ji)押，同日(ri)被刑事拘留，于2020年(nian)(nian)1月(yue)(yue)22日(ri)被逮捕，2021年(nian)(nian)9月(yue)(yue)30日(ri)被取保候審。 

北京市第(di)三(san)中(zhong)級人(ren)(ren)(ren)(ren)(ren)民(min)(min)法(fa)院(yuan)審(shen)理北京市人(ren)(ren)(ren)(ren)(ren)民(min)(min)檢察院(yuan)第(di)三(san)分院(yuan)指控原審(shen)被(bei)(bei)(bei)告(gao)(gao)(gao)單(dan)(dan)位(wei)中(zhong)潤(run)亞(ya)北實(shi)(shi)業有(you)(you)限(xian)(xian)公(gong)司及原審(shen)被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)單(dan)(dan)川(chuan)(chuan)、沙(sha)敏、李潤(run)飛(fei)犯虛開(kai)增(zeng)(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)(zhuan)用發(fa)(fa)票(piao)罪(zui)一(yi)(yi)案(an)，于(yu)二(er)〇二(er)一(yi)(yi)年九月三(san)十(shi)(shi)日作出（2021）京03刑(xing)初22號刑(xing)事(shi)判(pan)(pan)(pan)決(jue)：一(yi)(yi)、被(bei)(bei)(bei)告(gao)(gao)(gao)單(dan)(dan)位(wei)中(zhong)潤(run)亞(ya)北實(shi)(shi)業有(you)(you)限(xian)(xian)公(gong)司犯虛開(kai)增(zeng)(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)(zhuan)用發(fa)(fa)票(piao)罪(zui)，判(pan)(pan)(pan)處罰(fa)金(jin)人(ren)(ren)(ren)(ren)(ren)民(min)(min)幣五(wu)十(shi)(shi)萬元；二(er)、被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)單(dan)(dan)川(chuan)(chuan)犯虛開(kai)增(zeng)(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)(zhuan)用發(fa)(fa)票(piao)罪(zui)，判(pan)(pan)(pan)處有(you)(you)期(qi)徒刑(xing)十(shi)(shi)二(er)年；三(san)、被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)沙(sha)敏犯虛開(kai)增(zeng)(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)(zhuan)用發(fa)(fa)票(piao)罪(zui)，判(pan)(pan)(pan)處有(you)(you)期(qi)徒刑(xing)七(qi)年；四(si)、被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)李潤(run)飛(fei)犯虛開(kai)增(zeng)(zeng)值(zhi)稅(shui)專(zhuan)(zhuan)(zhuan)用發(fa)(fa)票(piao)罪(zui)，判(pan)(pan)(pan)處有(you)(you)期(qi)徒刑(xing)三(san)年，緩刑(xing)三(san)年；五(wu)、繼續追(zhui)繳(jiao)中(zhong)潤(run)亞(ya)北實(shi)(shi)業有(you)(you)限(xian)(xian)公(gong)司違法(fa)所(suo)得用以折抵稅(shui)款，上(shang)繳(jiao)國(guo)庫；六、在(zai)案(an)扣押(ya)的(de)被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)單(dan)(dan)川(chuan)(chuan)黑色(se)HUAWEI手(shou)機(ji)(ji)一(yi)(yi)部(bu)、被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)李潤(run)飛(fei)黑色(se)Iphone手(shou)機(ji)(ji)一(yi)(yi)部(bu)、被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)沙(sha)敏藍色(se)HUAWEI手(shou)機(ji)(ji)一(yi)(yi)部(bu)、黑色(se)HUAWEI手(shou)機(ji)(ji)，予以沒收。宣判(pan)(pan)(pan)后，原審(shen)被(bei)(bei)(bei)告(gao)(gao)(gao)單(dan)(dan)位(wei)中(zhong)潤(run)亞(ya)北實(shi)(shi)業有(you)(you)限(xian)(xian)公(gong)司及原審(shen)被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)單(dan)(dan)川(chuan)(chuan)不(bu)服，分別提(ti)出上(shang)訴。本(ben)院(yuan)依法(fa)組成合議(yi)庭，經過閱卷，訊問上(shang)訴單(dan)(dan)位(wei)的(de)訴訟(song)代表人(ren)(ren)(ren)(ren)(ren)、上(shang)訴人(ren)(ren)(ren)(ren)(ren)、原審(shen)被(bei)(bei)(bei)告(gao)(gao)(gao)人(ren)(ren)(ren)(ren)(ren)，審(shen)閱各(ge)辯護(hu)(hu)人(ren)(ren)(ren)(ren)(ren)提(ti)交(jiao)的(de)書(shu)面辯護(hu)(hu)意見，認為(wei)事(shi)實(shi)(shi)清楚，決(jue)定不(bu)開(kai)庭審(shen)理。本(ben)案(an)經合議(yi)庭評議(yi)，現已審(shen)理終結。 

北京市第三中級人民法院刑事(shi)判決(jue)認定： 

2019年4月至7月，被告(gao)人(ren)(ren)(ren)(ren)單川作為中(zhong)潤(run)亞北實業(ye)(ye)有(you)限(xian)公(gong)(gong)司(si)（以下簡稱(cheng)中(zhong)潤(run)亞北公(gong)(gong)司(si)）的法(fa)定(ding)代表人(ren)(ren)(ren)(ren)，為中(zhong)潤(run)亞北公(gong)(gong)司(si)引進合(he)(he)(he)金(jin)(jin)(jin)電解(jie)銅(tong)(tong)業(ye)(ye)務，并(bing)與被告(gao)人(ren)(ren)(ren)(ren)沙敏、李潤(run)飛(fei)、趙大(da)賀（另案處理(li)）等人(ren)(ren)(ren)(ren)以中(zhong)潤(run)亞北公(gong)(gong)司(si)的名義，虛構合(he)(he)(he)金(jin)(jin)(jin)電解(jie)銅(tong)(tong)銷售(shou)業(ye)(ye)務，與杭(hang)(hang)州(zhou)勤壯金(jin)(jin)(jin)屬材(cai)料有(you)限(xian)公(gong)(gong)司(si)（以下簡稱(cheng)杭(hang)(hang)州(zhou)勤壯公(gong)(gong)司(si)）簽訂虛假(jia)的合(he)(he)(he)金(jin)(jin)(jin)電解(jie)銅(tong)(tong)銷售(shou)合(he)(he)(he)同，向杭(hang)(hang)州(zhou)勤壯公(gong)(gong)司(si)虛開增值(zhi)稅專用發(fa)票900余(yu)份(fen)，價稅合(he)(he)(he)計(ji)人(ren)(ren)(ren)(ren)民(min)幣10.79億余(yu)元，稅額(e)人(ren)(ren)(ren)(ren)民(min)幣1.24億余(yu)元。杭(hang)(hang)州(zhou)勤壯公(gong)(gong)司(si)以上述增值(zhi)稅專用發(fa)票作為進項稅票抵扣稅額(e)人(ren)(ren)(ren)(ren)民(min)幣1.1億余(yu)元。中(zhong)潤(run)亞北公(gong)(gong)司(si)通過虛構的合(he)(he)(he)金(jin)(jin)(jin)電解(jie)銅(tong)(tong)業(ye)(ye)務獲取(qu)違法(fa)所(suo)得人(ren)(ren)(ren)(ren)民(min)幣339萬余(yu)元。 

被告人(ren)單川、沙(sha)敏(min)、李(li)潤飛于2019年12月(yue)23日被查獲到案。沙(sha)敏(min)、李(li)潤飛均在(zai)庭前簽署了《認罪認罰(fa)具結(jie)書》。 

一(yi)審法院認定(ding)以上事實的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)據(ju)有(you)(you)(you)：中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)與杭(hang)(hang)州(zhou)勤(qin)壯(zhuang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)產品購(gou)銷框架合(he)同(tong)、訂(ding)貨(huo)(huo)(huo)(huo)單(dan)(dan)(dan)(dan)(dan)、提(ti)貨(huo)(huo)(huo)(huo)授權(quan)委托書、收(shou)貨(huo)(huo)(huo)(huo)確認單(dan)(dan)(dan)(dan)(dan)，杭(hang)(hang)州(zhou)勤(qin)壯(zhuang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)中(zhong)(zhong)(zhong)國建設(she)銀(yin)(yin)行(xing)(xing)活期存款(kuan)明(ming)(ming)細(xi)賬(zhang)(zhang)、北(bei)(bei)京(jing)(jing)銀(yin)(yin)行(xing)(xing)對(dui)賬(zhang)(zhang)單(dan)(dan)(dan)(dan)(dan)、開(kai)票(piao)申(shen)請、中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)交(jiao)通銀(yin)(yin)行(xing)(xing)回(hui)單(dan)(dan)(dan)(dan)(dan)，證(zheng)(zheng)人(ren)張(zhang)某(mou)(mou)(mou)、劉某(mou)(mou)(mou)1、胡(hu)某(mou)(mou)(mou)、魏某(mou)(mou)(mou)、朱(zhu)某(mou)(mou)(mou)、歐(ou)某(mou)(mou)(mou)、楊(yang)某(mou)(mou)(mou)1的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)言(yan)(yan)，搜(sou)查證(zheng)(zheng)、搜(sou)查筆(bi)錄(lu)、扣押(ya)決定(ding)書、扣押(ya)清單(dan)(dan)(dan)(dan)(dan)，國創司(si)(si)(si)(si)(si)(si)(si)(si)(si)鑒(jian)(jian)[2020]電(dian)(dian)(dian)鑒(jian)(jian)字(zi)第(di)DS127-1號(hao)、2號(hao)及國創司(si)(si)(si)(si)(si)(si)(si)(si)(si)鑒(jian)(jian)[2019]鑒(jian)(jian)字(zi)第(di)DS112號(hao)鑒(jian)(jian)定(ding)意(yi)見(jian)書，有(you)(you)(you)研科技集(ji)(ji)團有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)關(guan)于(yu)(yu)(yu)“合(he)金(jin)電(dian)(dian)(dian)解(jie)銅”評價的(de)(de)(de)(de)(de)(de)有(you)(you)(you)關(guan)回(hui)函(han)(han)、有(you)(you)(you)專(zhuan)門知(zhi)識的(de)(de)(de)(de)(de)(de)人(ren)有(you)(you)(you)研科技集(ji)(ji)團技術總(zong)監黃(huang)(huang)某(mou)(mou)(mou)的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)言(yan)(yan)，京(jing)(jing)稅(shui)(shui)(shui)(shui)稽(ji)(ji)(ji)二(er)(er)處(chu)(chu)[2019]6005004號(hao)《稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)處(chu)(chu)理決定(ding)書》、國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)北(bei)(bei)京(jing)(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)局(ju)第(di)二(er)(er)稽(ji)(ji)(ji)查局(ju)提(ti)供(gong)的(de)(de)(de)(de)(de)(de)中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)數據(ju)查詢、國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)北(bei)(bei)京(jing)(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)局(ju)第(di)二(er)(er)稽(ji)(ji)(ji)查局(ju)李某(mou)(mou)(mou)1、劉某(mou)(mou)(mou)2的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)言(yan)(yan)、發(fa)(fa)(fa)票(piao)數據(ju)、增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)復印(yin)件(jian)(jian)，國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)杭(hang)(hang)州(zhou)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)局(ju)第(di)一(yi)稽(ji)(ji)(ji)查局(ju)提(ti)供(gong)的(de)(de)(de)(de)(de)(de)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)納稅(shui)(shui)(shui)(shui)申(shen)報表(biao)(biao)附列資(zi)料(liao)，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)出(chu)(chu)(chu)具(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)合(he)金(jin)電(dian)(dian)(dian)解(jie)銅業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)明(ming)(ming)細(xi)情(qing)(qing)況(kuang)(kuang)；深(shen)(shen)圳市(shi)萬(wan)祺(qi)(qi)珠(zhu)寶(bao)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)（以下(xia)簡稱萬(wan)祺(qi)(qi)珠(zhu)寶(bao)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)）營(ying)業(ye)執(zhi)照、開(kai)戶許可(ke)證(zheng)(zheng)、法定(ding)代表(biao)(biao)人(ren)身份(fen)證(zheng)(zheng)復印(yin)件(jian)(jian)、登(deng)記(ji)(ji)檔案(an)(an)(an)材料(liao)，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)與萬(wan)祺(qi)(qi)珠(zhu)寶(bao)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)簽訂(ding)的(de)(de)(de)(de)(de)(de)《加工承攬合(he)同(tong)》、加工訂(ding)單(dan)(dan)(dan)(dan)(dan)、訂(ding)貨(huo)(huo)(huo)(huo)單(dan)(dan)(dan)(dan)(dan)，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)出(chu)(chu)(chu)料(liao)單(dan)(dan)(dan)(dan)(dan)，萬(wan)祺(qi)(qi)珠(zhu)寶(bao)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)成(cheng)品出(chu)(chu)(chu)庫(ku)單(dan)(dan)(dan)(dan)(dan)，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)交(jiao)通銀(yin)(yin)行(xing)(xing)明(ming)(ming)細(xi)對(dui)賬(zhang)(zhang)單(dan)(dan)(dan)(dan)(dan)、增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)，深(shen)(shen)圳市(shi)五(wu)方實業(ye)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)虛(xu)開(kai)發(fa)(fa)(fa)票(piao)案(an)(an)(an)現場勘驗檢查筆(bi)錄(lu)、國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)深(shen)(shen)圳市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)局(ju)稽(ji)(ji)(ji)查局(ju)出(chu)(chu)(chu)具(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)《關(guan)于(yu)(yu)(yu)深(shen)(shen)圳市(shi)五(wu)方實業(ye)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)檢查情(qing)(qing)況(kuang)(kuang)說(shuo)明(ming)(ming)》，證(zheng)(zheng)人(ren)何某(mou)(mou)(mou)1、何某(mou)(mou)(mou)2、俞某(mou)(mou)(mou)的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)言(yan)(yan)；山東恒邦冶煉股(gu)份(fen)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)客戶日結單(dan)(dan)(dan)(dan)(dan)、現貨(huo)(huo)(huo)(huo)交(jiao)易狀況(kuang)(kuang)明(ming)(ming)細(xi)、上海(hai)增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)、交(jiao)通銀(yin)(yin)行(xing)(xing)回(hui)單(dan)(dan)(dan)(dan)(dan)、上海(hai)黃(huang)(huang)金(jin)交(jiao)易所出(chu)(chu)(chu)庫(ku)申(shen)請單(dan)(dan)(dan)(dan)(dan)、出(chu)(chu)(chu)庫(ku)明(ming)(ming)細(xi)表(biao)(biao)、出(chu)(chu)(chu)庫(ku)票(piao)，威豹(bao)國金(jin)航空物(wu)流貨(huo)(huo)(huo)(huo)物(wu)交(jiao)接單(dan)(dan)(dan)(dan)(dan)、深(shen)(shen)圳市(shi)威豹(bao)金(jin)融押(ya)運(yun)股(gu)份(fen)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)李某(mou)(mou)(mou)2、鐘某(mou)(mou)(mou)出(chu)(chu)(chu)具(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)情(qing)(qing)況(kuang)(kuang)說(shuo)明(ming)(ming)、委托押(ya)運(yun)協議、增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)普通發(fa)(fa)(fa)票(piao)、招(zhao)(zhao)商銀(yin)(yin)行(xing)(xing)收(shou)款(kuan)回(hui)單(dan)(dan)(dan)(dan)(dan)，東莞市(shi)白(bai)鹿有(you)(you)(you)色金(jin)屬有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)買(mai)賣(mai)合(he)同(tong)、送貨(huo)(huo)(huo)(huo)單(dan)(dan)(dan)(dan)(dan)、招(zhao)(zhao)商銀(yin)(yin)行(xing)(xing)收(shou)款(kuan)回(hui)單(dan)(dan)(dan)(dan)(dan)、增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)、記(ji)(ji)賬(zhang)(zhang)憑證(zheng)(zheng)、收(shou)貨(huo)(huo)(huo)(huo)授權(quan)委托書、情(qing)(qing)況(kuang)(kuang)說(shuo)明(ming)(ming)書、營(ying)業(ye)執(zhi)照復印(yin)件(jian)(jian)，深(shen)(shen)圳市(shi)宏利得實業(ye)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)買(mai)賣(mai)合(he)同(tong)、記(ji)(ji)賬(zhang)(zhang)憑證(zheng)(zheng)、出(chu)(chu)(chu)庫(ku)單(dan)(dan)(dan)(dan)(dan)、增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)、情(qing)(qing)況(kuang)(kuang)說(shuo)明(ming)(ming)，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)交(jiao)通銀(yin)(yin)行(xing)(xing)北(bei)(bei)京(jing)(jing)市(shi)分行(xing)(xing)明(ming)(ming)細(xi)對(dui)賬(zhang)(zhang)單(dan)(dan)(dan)(dan)(dan)，國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)北(bei)(bei)京(jing)(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)局(ju)第(di)二(er)(er)稽(ji)(ji)(ji)查局(ju)提(ti)供(gong)的(de)(de)(de)(de)(de)(de)中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)2017年1月(yue)至2019年8月(yue)主要(yao)數據(ju)分析，證(zheng)(zheng)人(ren)鄭某(mou)(mou)(mou)1、謝某(mou)(mou)(mou)、徐某(mou)(mou)(mou)、鄭某(mou)(mou)(mou)2的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)言(yan)(yan)；購(gou)銷確認書，中(zhong)(zhong)(zhong)信銀(yin)(yin)行(xing)(xing)客戶回(hui)單(dan)(dan)(dan)(dan)(dan)、銀(yin)(yin)行(xing)(xing)憑證(zheng)(zheng)，杭(hang)(hang)州(zhou)勤(qin)壯(zhuang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)提(ti)貨(huo)(huo)(huo)(huo)單(dan)(dan)(dan)(dan)(dan)、中(zhong)(zhong)(zhong)國船舶工業(ye)物(wu)資(zi)華(hua)東有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)（以下(xia)簡稱中(zhong)(zhong)(zhong)船物(wu)資(zi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)）提(ti)貨(huo)(huo)(huo)(huo)單(dan)(dan)(dan)(dan)(dan)、中(zhong)(zhong)(zhong)儲(chu)(chu)發(fa)(fa)(fa)展股(gu)份(fen)有(you)(you)(you)限(xian)(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)上海(hai)大場分公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)（配送庫(ku)）貨(huo)(huo)(huo)(huo)物(wu)保管卡/入(ru)庫(ku)單(dan)(dan)(dan)(dan)(dan)、中(zhong)(zhong)(zhong)儲(chu)(chu)物(wu)流倉庫(ku)照片、電(dian)(dian)(dian)解(jie)銅照片，中(zhong)(zhong)(zhong)船物(wu)資(zi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)提(ti)供(gong)的(de)(de)(de)(de)(de)(de)關(guan)于(yu)(yu)(yu)杭(hang)(hang)州(zhou)勤(qin)壯(zhuang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)采購(gou)業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)情(qing)(qing)況(kuang)(kuang)說(shuo)明(ming)(ming)、收(shou)到異常憑證(zheng)(zheng)、業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)明(ming)(ming)細(xi)表(biao)(biao)、銀(yin)(yin)行(xing)(xing)憑證(zheng)(zheng)、中(zhong)(zhong)(zhong)信銀(yin)(yin)行(xing)(xing)客戶回(hui)單(dan)(dan)(dan)(dan)(dan)，稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)事項通知(zhi)書、浙江增(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)(fa)票(piao)、關(guan)于(yu)(yu)(yu)杭(hang)(hang)州(zhou)勤(qin)壯(zhuang)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)往來業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)明(ming)(ming)細(xi)表(biao)(biao)，證(zheng)(zheng)人(ren)劉某(mou)(mou)(mou)2的(de)(de)(de)(de)(de)(de)證(zheng)(zheng)言(yan)(yan)；國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)杭(hang)(hang)州(zhou)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稽(ji)(ji)(ji)查局(ju)第(di)一(yi)稽(ji)(ji)(ji)查局(ju)向杭(hang)(hang)州(zhou)鐵路公(gong)(gong)(gong)(gong)(gong)安處(chu)(chu)出(chu)(chu)(chu)具(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)《涉稅(shui)(shui)(shui)(shui)案(an)(an)(an)件(jian)(jian)線索(suo)移(yi)送書》、國家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)總(zong)局(ju)北(bei)(bei)京(jing)(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)稽(ji)(ji)(ji)查局(ju)《線索(suo)移(yi)送函(han)(han)》、市(shi)局(ju)經(jing)濟犯(fan)罪(zui)偵查總(zong)隊轉(zhuan)辦單(dan)(dan)(dan)(dan)(dan)、受案(an)(an)(an)登(deng)記(ji)(ji)表(biao)(biao)、立(li)案(an)(an)(an)決定(ding)書，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)工商登(deng)記(ji)(ji)，中(zhong)(zhong)(zhong)潤(run)(run)亞(ya)(ya)(ya)北(bei)(bei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)(si)出(chu)(chu)(chu)具(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)情(qing)(qing)況(kuang)(kuang)說(shuo)明(ming)(ming)，到案(an)(an)(an)經(jing)過，戶籍(ji)信息查詢、網上比對(dui)工作記(ji)(ji)錄(lu)；同(tong)案(an)(an)(an)犯(fan)趙大賀(he)的(de)(de)(de)(de)(de)(de)供(gong)述，以及被(bei)告人(ren)單(dan)(dan)(dan)(dan)(dan)川、沙(sha)敏、李潤(run)(run)飛(fei)的(de)(de)(de)(de)(de)(de)供(gong)述。 

上(shang)述證據，已經一審(shen)法院(yuan)庭審(shen)質證屬實。在本(ben)(ben)院(yuan)審(shen)理期間，上(shang)訴單(dan)位中(zhong)潤(run)亞北公(gong)司的訴訟代表人(ren)張曉玲、上(shang)訴人(ren)單(dan)川、原審(shen)被告人(ren)沙(sha)敏(min)和李潤(run)飛、各(ge)辯護(hu)人(ren)均未提出新的證據。本(ben)(ben)院(yuan)對(dui)一審(shen)判決所列證據予以確認(ren)。 

根(gen)據(ju)上述(shu)(shu)事實和(he)刑法(fa)相(xiang)關規(gui)定，北京(jing)市(shi)第三中級人民法(fa)院作出前述(shu)(shu)一審(shen)判決。 

中(zhong)(zhong)潤(run)(run)(run)亞(ya)(ya)北(bei)公司(si)(si)上(shang)訴提(ti)出：中(zhong)(zhong)潤(run)(run)(run)亞(ya)(ya)北(bei)公司(si)(si)沒有騙取國(guo)(guo)家(jia)稅(shui)(shui)款，不(bu)構成虛開增(zeng)值(zhi)(zhi)稅(shui)(shui)專用發(fa)票(piao)罪(zui)。辯護(hu)人提(ti)交的(de)(de)(de)書面辯護(hu)意見為：一審判決認(ren)定(ding)的(de)(de)(de)部分事實不(bu)清，未(wei)查明(ming)(ming)涉案增(zeng)值(zhi)(zhi)稅(shui)(shui)專用發(fa)票(piao)流的(de)(de)(de)最(zui)終(zhong)去向(xiang)，無法(fa)證明(ming)(ming)國(guo)(guo)家(jia)稅(shui)(shui)款是否最(zui)終(zhong)遭受(shou)損失，且中(zhong)(zhong)潤(run)(run)(run)亞(ya)(ya)北(bei)公司(si)(si)的(de)(de)(de)下(xia)游杭州勤壯公司(si)(si)與再下(xia)游中(zhong)(zhong)船物資公司(si)(si)之間(jian)交易的(de)(de)(de)電(dian)(dian)解(jie)銅(tong)(tong)不(bu)排除來源于中(zhong)(zhong)潤(run)(run)(run)亞(ya)(ya)北(bei)公司(si)(si)；中(zhong)(zhong)潤(run)(run)(run)亞(ya)(ya)北(bei)公司(si)(si)從上(shang)游公司(si)(si)購買黃金和銅(tong)(tong)、委托加工廠制作合金電(dian)(dian)解(jie)銅(tong)(tong)、向(xiang)下(xia)游公司(si)(si)銷售合金電(dian)(dian)解(jie)銅(tong)(tong)均開具(ju)發(fa)票(piao)，并正(zheng)常履(lv)行(xing)納稅(shui)(shui)義務，不(bu)具(ju)有騙取國(guo)(guo)家(jia)稅(shui)(shui)款的(de)(de)(de)主觀目的(de)(de)(de)和客(ke)觀行(xing)為，其虛開行(xing)為僅破(po)壞了增(zeng)值(zhi)(zhi)稅(shui)(shui)專用發(fa)票(piao)的(de)(de)(de)管理(li)秩序(xu)，未(wei)實際(ji)危及國(guo)(guo)家(jia)的(de)(de)(de)正(zheng)常稅(shui)(shui)收活動，屬于一般(ban)行(xing)政違(wei)法(fa)行(xing)為，不(bu)宜認(ren)定(ding)為虛開增(zeng)值(zhi)(zhi)稅(shui)(shui)專用發(fa)票(piao)罪(zui)，一審判決定(ding)性錯(cuo)誤，請求(qiu)對中(zhong)(zhong)潤(run)(run)(run)亞(ya)(ya)北(bei)公司(si)(si)宣告無罪(zui)。 

單(dan)川(chuan)上訴(su)提出：其不(bu)常(chang)在公(gong)司(si)，沒有(you)(you)指(zhi)揮(hui)、管理公(gong)司(si)的(de)(de)(de)(de)合金電解銅(tong)銷(xiao)售業(ye)務，雖與(yu)楊某1聯系過(guo)數次，但(dan)并不(bu)清楚公(gong)司(si)虛(xu)開(kai)(kai)(kai)(kai)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)背后的(de)(de)(de)(de)虛(xu)構(gou)業(ye)務，且(qie)個(ge)人(ren)未(wei)非(fei)法(fa)(fa)獲(huo)(huo)利，不(bu)構(gou)成虛(xu)開(kai)(kai)(kai)(kai)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)罪(zui)。辯護人(ren)楊佶慶提交(jiao)的(de)(de)(de)(de)書面辯護意(yi)見(jian)為：黃金經銷(xiao)企業(ye)與(yu)加工廠、杭州勤壯公(gong)司(si)串通蒙騙(pian)中潤亞(ya)北公(gong)司(si)開(kai)(kai)(kai)(kai)具(ju)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)，中潤亞(ya)北公(gong)司(si)沒有(you)(you)犯罪(zui)的(de)(de)(de)(de)主觀故(gu)(gu)意(yi)，且(qie)虛(xu)開(kai)(kai)(kai)(kai)銷(xiao)項增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)行為未(wei)造成國家(jia)稅(shui)(shui)(shui)(shui)款損(sun)失(shi)；中潤亞(ya)北公(gong)司(si)做(zuo)該項業(ye)務并非(fei)由單(dan)川(chuan)決定(ding)、指(zhi)揮(hui)，其個(ge)人(ren)未(wei)獲(huo)(huo)得非(fei)法(fa)(fa)利益，不(bu)構(gou)成虛(xu)開(kai)(kai)(kai)(kai)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)罪(zui)，請求(qiu)二審法(fa)(fa)院(yuan)依(yi)法(fa)(fa)改判(pan)單(dan)川(chuan)無罪(zui)并排除同案犯趙大賀的(de)(de)(de)(de)供述。辯護人(ren)郭立鋒提交(jiao)的(de)(de)(de)(de)書面辯護意(yi)見(jian)為：一審判(pan)決認定(ding)事實和(he)適用(yong)(yong)(yong)(yong)法(fa)(fa)律(lv)均錯誤，中潤亞(ya)北公(gong)司(si)和(he)單(dan)川(chuan)被倒賣增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)團伙欺騙(pian)、利用(yong)(yong)(yong)(yong)，其對合金電解銅(tong)業(ye)務不(bu)明真相，導致公(gong)司(si)開(kai)(kai)(kai)(kai)具(ju)了(le)與(yu)實際情況(kuang)不(bu)符的(de)(de)(de)(de)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)，但(dan)沒有(you)(you)騙(pian)取(qu)國家(jia)稅(shui)(shui)(shui)(shui)款的(de)(de)(de)(de)目的(de)(de)(de)(de)，不(bu)具(ju)有(you)(you)虛(xu)開(kai)(kai)(kai)(kai)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)的(de)(de)(de)(de)主觀故(gu)(gu)意(yi)，且(qie)國家(jia)稅(shui)(shui)(shui)(shui)收沒有(you)(you)損(sun)失(shi)，單(dan)川(chuan)不(bu)構(gou)成虛(xu)開(kai)(kai)(kai)(kai)增(zeng)值稅(shui)(shui)(shui)(shui)專用(yong)(yong)(yong)(yong)發票(piao)(piao)(piao)(piao)罪(zui)。 

在本(ben)(ben)院審理(li)(li)期(qi)間，單(dan)(dan)川及(ji)其辯護人申請調取中(zhong)潤亞(ya)北公司的流(liu)轉單(dan)(dan)，用(yong)以(yi)(yi)證明(ming)(ming)單(dan)(dan)川不管理(li)(li)中(zhong)潤亞(ya)北公司的合金電解銅銷售業務；申請證人楊(yang)(yang)某1、徐某、歐某、楊(yang)(yang)某2出庭作證，用(yong)以(yi)(yi)查明(ming)(ming)本(ben)(ben)案策劃人及(ji)證明(ming)(ming)中(zhong)潤亞(ya)北公司受到欺(qi)騙(pian)的情況；申請對本(ben)(ben)案真正用(yong)票單(dan)(dan)位、開票及(ji)抵扣稅款金額所造(zao)成的損失數額進(jin)行(xing)司法(fa)會(hui)計鑒定，用(yong)以(yi)(yi)證明(ming)(ming)虛開增值(zhi)稅專用(yong)發票造(zao)成的實際損失及(ji)犯罪數額。 

沙敏的辯護人(ren)提交的書面(mian)辯護意見為：一(yi)審法院認定虛開(kai)增值稅(shui)(shui)專用(yong)發(fa)票(piao)的事(shi)實、適用(yong)法律存在錯誤，沙敏不具有(you)騙取國家稅(shui)(shui)款的主觀故意，不構成犯罪；即使法院認定沙敏構成虛開(kai)增值稅(shui)(shui)專用(yong)發(fa)票(piao)罪，其(qi)也僅是按照單(dan)川、楊(yang)某2的指派對接(jie)公司的合金電解銅(tong)銷售業務，個人(ren)沒有(you)決定權限和額外(wai)獲利，一(yi)審判決量刑畸重，應依(yi)法對沙敏判處緩刑。 

對于中潤亞北公司、單川所提上訴理由及各辯護人所提辯護意見，經查，同案犯趙大賀的供述和相關證人證言系公安人員依法定程序收集并合法取得，且與在案其他證據可相互印證，足以認定，一審法院采信證據并無不當。中潤(run)亞(ya)(ya)北公(gong)(gong)司在(zai)經營過程中，為杭州勤(qin)壯(zhuang)公(gong)(gong)司開(kai)具內容為“有(you)色金屬合金*合金電(dian)(dian)(dian)解(jie)銅(tong)”的(de)(de)(de)(de)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)(piao)(piao)900余份，而經一審(shen)庭審(shen)質證確(que)認的(de)(de)(de)(de)證據證實(shi)(shi)(shi)(shi)，相關的(de)(de)(de)(de)成品出(chu)庫(ku)單(dan)(dan)、產品購銷(xiao)框(kuang)架合同(tong)、訂購單(dan)(dan)、收(shou)貨(huo)確(que)認單(dan)(dan)等(deng)均不真(zhen)實(shi)(shi)(shi)(shi)，顯(xian)見(jian)中潤(run)亞(ya)(ya)北公(gong)(gong)司的(de)(de)(de)(de)產品合金電(dian)(dian)(dian)解(jie)銅(tong)并無生產行為，且其與(yu)(yu)杭州勤(qin)壯(zhuang)公(gong)(gong)司之間也沒有(you)真(zhen)實(shi)(shi)(shi)(shi)的(de)(de)(de)(de)業務(wu)(wu)往來(lai)和(he)(he)真(zhen)實(shi)(shi)(shi)(shi)貨(huo)物流轉。杭州勤(qin)壯(zhuang)公(gong)(gong)司使用(yong)(yong)中潤(run)亞(ya)(ya)北公(gong)(gong)司開(kai)具的(de)(de)(de)(de)絕大部分合金電(dian)(dian)(dian)解(jie)銅(tong)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)(piao)(piao)申報(bao)抵(di)扣(kou)稅(shui)(shui)(shui)款，已(yi)使國家(jia)稅(shui)(shui)(shui)款大量(liang)流失(shi)。中潤(run)亞(ya)(ya)北公(gong)(gong)司違(wei)反國家(jia)稅(shui)(shui)(shui)收(shou)征管制度和(he)(he)對(dui)(dui)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)(piao)(piao)管理的(de)(de)(de)(de)法(fa)規，且在(zai)三個月(yue)的(de)(de)(de)(de)極短(duan)時間內牟(mou)取了(le)數(shu)百萬(wan)元的(de)(de)(de)(de)非法(fa)利益，其行為符合虛開(kai)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)(piao)(piao)罪(zui)的(de)(de)(de)(de)犯罪(zui)構成，應(ying)以虛開(kai)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)(piao)(piao)罪(zui)定罪(zui)處罰。單(dan)(dan)川系公(gong)(gong)司的(de)(de)(de)(de)法(fa)定代表人(ren)，在(zai)以單(dan)(dan)位(wei)(wei)名(ming)義(yi)實(shi)(shi)(shi)(shi)施的(de)(de)(de)(de)虛開(kai)增(zeng)值(zhi)稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)票(piao)(piao)(piao)犯罪(zui)活動中，其引進并負(fu)責(ze)合金電(dian)(dian)(dian)解(jie)銅(tong)業務(wu)(wu)、與(yu)(yu)有(you)關業務(wu)(wu)人(ren)員對(dui)(dui)接、審(shen)核(he)合同(tong)等(deng)資料(liao)并進行簽字確(que)認，應(ying)作(zuo)(zuo)為單(dan)(dan)位(wei)(wei)犯罪(zui)中的(de)(de)(de)(de)直接負(fu)責(ze)的(de)(de)(de)(de)主管人(ren)員承擔刑(xing)(xing)事責(ze)任(ren)。沙敏系公(gong)(gong)司經營部經理，全程參與(yu)(yu)并對(dui)(dui)接合金電(dian)(dian)(dian)解(jie)銅(tong)銷(xiao)售業務(wu)(wu)，應(ying)作(zuo)(zuo)為單(dan)(dan)位(wei)(wei)犯罪(zui)中的(de)(de)(de)(de)其他(ta)直接責(ze)任(ren)人(ren)員承擔刑(xing)(xing)事責(ze)任(ren)。一審(shen)法(fa)院對(dui)(dui)中潤(run)亞(ya)(ya)北公(gong)(gong)司及單(dan)(dan)川、沙敏的(de)(de)(de)(de)定罪(zui)均正確(que)，所(suo)謂(wei)國家(jia)稅(shui)(shui)(shui)款沒有(you)損失(shi)的(de)(de)(de)(de)辯(bian)點，與(yu)(yu)在(zai)案(an)查(cha)明的(de)(de)(de)(de)事實(shi)(shi)(shi)(shi)和(he)(he)證據相悖(bei)；而是否受到他人欺騙，不影響其行為性質的認定，單川及辯護人提出的調取證據、證人出庭、司法鑒定的各項申請理由不充分，本院不予準許。一審法院根據沙敏的犯罪事實、在共同犯罪中的地位和作用、所具有的量刑情節，在法定量刑幅度內判罰適當，故對辯護人判處沙敏緩刑的請求不予支持。綜上，中潤亞北公司及單川所提上訴理由和各辯護人所提辯護意見，缺乏事實及法律依據，本院均不予采納。 

本院認為，上(shang)訴(su)單(dan)(dan)(dan)位(wei)中潤(run)(run)(run)亞北(bei)(bei)公司及(ji)上(shang)訴(su)人(ren)單(dan)(dan)(dan)川(chuan)(chuan)、原審被告人(ren)沙敏(min)和(he)李(li)潤(run)(run)(run)飛(fei)為他人(ren)虛開增值稅(shui)專用發(fa)票，數額巨大(da)，其(qi)行(xing)為均(jun)已(yi)構成虛開增值稅(shui)專用發(fa)票罪，依法均(jun)應懲(cheng)處。單(dan)(dan)(dan)川(chuan)(chuan)作為中潤(run)(run)(run)亞北(bei)(bei)公司的(de)法定代表人(ren)，在單(dan)(dan)(dan)位(wei)犯罪中是直接(jie)負(fu)責的(de)主(zhu)管人(ren)員，沙敏(min)、李(li)潤(run)(run)(run)飛(fei)是其(qi)他直接(jie)責任人(ren)員。在共(gong)同犯罪中，單(dan)(dan)(dan)川(chuan)(chuan)系主(zhu)犯；沙敏(min)、李(li)潤(run)(run)(run)飛(fei)系從(cong)犯，且二人(ren)自愿認罪認罰，可依法減輕處罰，并(bing)對李(li)潤(run)(run)(run)飛(fei)適用緩刑(xing)。一(yi)審法院根據(ju)(ju)中潤(run)(run)(run)亞北(bei)(bei)公司及(ji)單(dan)(dan)(dan)川(chuan)(chuan)、沙敏(min)、李(li)潤(run)(run)(run)飛(fei)犯罪的(de)事實(shi)、性質、情節及(ji)對于社會的(de)危害程度所(suo)作的(de)判決，事實(shi)清楚(chu)，證據(ju)(ju)確實(shi)、充分，定罪及(ji)適用法律正確，量刑(xing)適當，審判程序合(he)法，應予(yu)維(wei)持。據(ju)(ju)此，本院依照《中華人(ren)民(min)共(gong)和(he)國(guo)刑(xing)事訴(su)訟法》第二百三十六條第一(yi)款第（一(yi)）項之規定，裁定如下： 

駁回中潤亞北實業有限(xian)公(gong)司、單川的上訴，維持原判。 

本裁(cai)定為終審裁(cai)定。

審(shen)　　判　　長：許(xu)　秀 

審(shen)　　判　　員：閆　穎 

審　　判　　員：任衛國 

二Ｏ二二年一月十(shi)一日 

書　　記　　員：常　崢