ABSTRACT
From March 2004 to March 2005, Jiao Haojie (hereinafter JHJ), as the legal representative, executive director, and manager of Beijing Yaqili Trading Limited Company (hereinafter YQL), was responsible for the operations of the company. While knowing that YQL and Beijing Baodikang Trading Limited Company (hereinafter BDK), Beijing Xinsheng Shiyuan Trading Limited Company (hereinafter XS), and Beijing Zhongshou Raw Materials Limited Company (hereinafter ZS) had no actual trading of commodities, JHJ, through the introduction of Jiang Bin (to be dealt with in another case), for about eight percent of the face value of each value-added-tax (hereinafter VAT) invoice, accepted 35 computerversion Beijing VAT invoices (10,000 yuan version) concocted by such companies as BDK, XS, and ZS (number of the invoices being 00700223, 00700226, 00245456, 00245462, 01048575, 01048579, 00708597, 00708600, 00739401, 00739404, 00670320, 01313089, 01313090, 01313091, and 01313098). The total amount of taxes was more than RMB 530,000. The Beijing City Xuanwu District People’s Procuratorate charged YQL the crime of concocting VAT invoices. The defendant JHJ was arrested on 25 April 2005.
