Judicial evidence on the crime of concealing or intentionally destroying accounting vouchers, accounting books, and financial accounting reports

Source: Longan Shanghai Law Firm Author: Wu Zhou

Introduction: In the daily operation and management of the company, the concealment and destruction of accounting vouchers, accounting books and financial accounting reports occur from time to time, for example, some of the company's accounting personnel are dissatisfied with the company's treatment, for the purpose of personal anger, deliberately tamper with and destroy the company's financial information; In another example, in order to evade the supervision and inspection of financial information by the bankruptcy administrator, the actual controller of the company deliberately concealed and refused to hand over all the financial books of the company; Another example is that in order to compete for control of the company, individual shareholders transfer the company's financial information without permission, resulting in the company's normal operation.

　　Whether it is a victim unit, a bankruptcy administrator, or a shareholder of another party vying for control of a company, in the face of the act of transferring, concealing or destroying the company's financial information, it is often necessary to raise the question of whether it is possible to file a criminal complaint with the public security organ for the crime of concealing or intentionally destroying accounting vouchers, accounting books and financial accounting reports (hereinafter referred to as "this crime") in accordance with the provisions of Article 162-1 of the Criminal Law of the People's Republic of China, and pursue the criminal responsibility of the relevant personnel?

　　In this regard, the author has searched the judicial judgments on this crime in Shanghai in recent years, and intends to discuss the constitutive elements and judicial application rules of this crime through an empirical analysis of judicial precedents, so as to clarify the boundaries of criminal liability for concealing and destroying accounting vouchers, accounting books and financial accounting reports.

　　1. The constitutive elements of this crime

　　Article 162-1 of the Criminal Law of the People's Republic of China stipulates: "Whoever conceals or intentionally destroys accounting vouchers, accounting books, or financial accounting reports that shall be kept in accordance with the law, and the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention...... Where a unit commits the crime described in the preceding paragraph, the unit is to be fined ......"

　　Judging from the description of the charges in the sub-provisions of the Criminal Law, the objective acts of this crime are concealment and destruction, and the objects of the acts are accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with law; The subject of this crime includes two categories: natural persons and units; The subjective element of this crime is intent. It should be noted that the legislator, when describing the crime, only requires that the destruction act be intentional, and does not set the same subjective element for the concealment act. Does this mean that the perpetrator can negligently conceal the object of the crime? In life practice, concealment is generally intentional, and it is difficult for us to imagine the situation of "negligent concealment"; Destruction can be done either intentionally or negligently. The reason why the legislator only requires subjective intent for the act of destruction is to remind judicial officers that this crime only punishes the act of intentional destruction, and excludes the application of negligent destruction.

　　In addition, the requirement of "serious circumstances" should also be met to constitute this crime, and according to Article 8 of the 2022 Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Standards for Filing and Prosecution of Criminal Cases under the Jurisdiction of Public Security Organs (II) (hereinafter referred to as the "Standards for Case Filing and Prosecution"), in any of the following circumstances, a case shall be filed for prosecution:

　　Concealed or intentionally destroyed accounting vouchers, accounting books, and financial accounting reports involving an amount of 500,000 yuan or more;

　　concealing, intentionally destroying, or refusing to hand over accounting vouchers, accounting books, or financial accounting reports that shall be provided to the supervision organs, judicial organs, administrative organs, relevant competent departments, and so forth in accordance with law;

　　Other situations where the circumstances are serious.

　　In judicial practice, how are the constitutive elements of the above-mentioned crimes applied, and what is the distribution of the standard of prosecution? In this regard, the author will take the judicial precedents in Shanghai in recent years as a research sample to try to explore the judicial application standards of this crime.

　　II. Empirical Analysis of the Judicial Application of this Crime (Taking Shanghai as an Example)

　　A search of judicial precedents on this crime in Shanghai in recent years shows that the number of cases in which criminal responsibility has been pursued for this crime is not large, with a total of 10 cases [1]. By carefully combing through the applicable scenarios of all cases and using the typological approach, the relevant precedents can be divided into the following categories:

　　(1) Type 1: Administrative organs and judicial organs require accounting materials but conceal, deliberately destroy or refuse to hand them over

　　Where the perpetrator conceals, intentionally destroys, or refuses to hand over accounting materials at the request of the competent department or relevant organs, this is a typical case constituting this crime, and is also a "real scenario" where paragraph 2 of the standard for filing a case for prosecution is applied, which states that "accounting materials shall be provided to relevant departments in accordance with law". There are 3 cases of this type in all cases, accounting for 30%.

　　For example, in the judgment of Shanghai Jiading District People's Court (2017) Hu 0114 Xingchu No. 175, the public prosecution alleged: In order to clarify the facts of the case, the public security organs repeatedly asked the defendant Yang to hand over the accounting vouchers and financial account books during the investigation, but the defendant refused to do so. After investigation, the concealed accounting information involved an amount of more than 17 million yuan. On this basis, the court ruled that the defendant Yang was guilty of concealing accounting vouchers, accounting books, and financial accounting reports, and sentenced him to one year and three months imprisonment and a fine.

　　For another example, in the judgment of Shanghai Pudong New Area People's Court (2020) Hu 0115 Xingchu No. 682, the court found out after trial that in June 2017, after being accused by Zhou, a shareholder of Shanghai Puda Electric Appliance Co., Ltd., the public security organ filed a case for investigation of the company's legal representative Huang on suspicion of embezzlement. Accordingly, the court convicted the two of them of concealing accounting vouchers and account books, and sentenced them to one year's imprisonment and a fine.

　　(2) Type 2: Concealing or deliberately destroying accounting materials in order to evade the investigation and investigation of administrative organs and judicial organs

　　In relevant precedents, if the perpetrator conceals or intentionally destroys accounting materials for the subjective purpose of evading investigation or investigation without receiving a request from the competent department or relevant authority, it is also found to constitute this crime. It should be noted that in this type of precedent, the judicial authorities did not require the concealment or intentional destruction of accounting materials involving an amount of more than 500,000 yuan. Based on this, the author believes that the judicial authorities essentially include the subjective purpose of evading investigation or investigation into the scope of application of "accounting materials shall be provided to relevant departments in accordance with the law", and this determination can be described as a "natural scenario" in which paragraph 2 of the standard for filing and prosecuting cases is applied. This type has a total of 6 cases in all cases, accounting for 60%.

　　For example, in the judgment of Shanghai Qingpu District People's Court (2017) Hu 0118 Xingchu No. 714, the public prosecution alleged: the defendant Zhang Moumou, knowing that the public security organs were investigating the case and needed to obtain the company's accounting vouchers and accounting books, accepted the instructions of other persons involved in the case and threw the company's accounting materials that should be kept from the Heishan Road and Bridge in Yangpu District, Shanghai into the river for destruction. On this basis, the court found the defendant Zhang XX guilty of intentionally destroying accounting vouchers and account books, and sentenced him to 10 months imprisonment, suspended for one year, and a fine.

　　For another example, in the judgment of Shanghai Hongkou District People's Court (2020) Hu 0109 Xingchu No. 314, the public prosecution alleged: the defendant Xu resigned due to dissatisfaction with the company, and on the day of his resignation, Xu never carried out the financial handover and refused to hand over the financial computer boot password. Before leaving the company, Xu also transferred part of the financial data to a personal USB flash drive, and emptied the financial account books and other account sets of data in the company's financial computer, causing the company's financial system to be unable to operate normally. The public prosecution held that criminal responsibility should be pursued for the crime of intentionally destroying accounting books and financial accounting reports. However, the court held that this crime was an administrative offense, and whether the perpetrator was committed in order to evade the supervision and inspection carried out by the relevant supervision and inspection departments in accordance with the law should be used as the criterion for judging whether a crime was constituted. Defendant Xu's act of handling computer financial data due to personal conflicts during the company's operation did not exist in which the company was supervised by a judicial, administrative or competent department or was required to provide the above-mentioned accounting materials, so it did not meet the constitutive elements of the crime of intentionally destroying accounting books and financial accounting reports. The court finally found that the defendant Xu sabotaged production and operation for personal purposes to vent his anger, constituting the crime of sabotaging production and operation, and sentenced him to one year imprisonment.

　　(3) Type 3: The amount involved in the destruction of accounting vouchers is more than 500,000 yuan

　　Among all the judicial precedents available for retrieval in Shanghai, there is still no precedent for directly pursuing criminal liability based on the first paragraph of the prosecution standard (involving an amount of more than 500,000 yuan), and only the Shanghai No. 3 Intermediate People's Court (2020) Hu 03 Xingshen No. 1 Notice of Rejection of Appeal has discussed this.

　　In response to the relevant appeals raised by the parties, the Shanghai No. 3 Intermediate People's Court pointed out in its discussion on "Whether the Destruction of 'Small Treasury' Vouchers Can Constitute the Crime of Intentional Destruction of Accounting Vouchers": "The 'Small Treasury' accounts involved in this case are the only original vouchers for the income and expenditure of funds, and are irreplaceable, and the explanation of the 'Small Treasury' funds cannot fully and truly reflect the financial transactions and cannot replace the destroyed 'Small Treasury' accounting vouchers. The complainant and the defendant unit of the original trial deliberately destroyed the accounting vouchers of the 'small treasury', involving an amount of RMB 3.225 million, which had reached the level of 'serious circumstances' required for the crime of intentional destruction of accounting vouchers, and the original trial court found that the complainant and the defendant unit of the original trial committed the crime of intentionally destroying accounting vouchers. ”

　　III. Conclusions and Prospects

　　Through the above empirical analysis, it is not difficult to find that when judicial organs determine this crime, they tend to apply the provisions of paragraph 2 of the "Standards for Case Filing and Prosecution", that is, "concealing, intentionally destroying, or refusing to hand over accounting vouchers, accounting books, or financial accounting reports that should be provided to supervision organs, judicial organs, administrative organs, or relevant competent departments in accordance with law". In the applicable scenario, it is manifested as the perpetrator concealing, intentionally destroying, or refusing to hand over accounting materials at the request of administrative organs or judicial organs; or although the perpetrator did not receive the request of the relevant department, the concealment or intentional destruction of accounting materials was done in order to evade the investigation or investigation of the relevant department. The perpetrator's concealment or intentional destruction of accounting materials for personal purposes such as venting anger or fighting for control of the company is rarely found to be this crime in judicial practice.

　　In the author's opinion, the bias of the judicial organs in the basis of application is actually in line with the original intent of the legislation. The legislator stipulates this crime in Chapter 3, Section 3 of the Criminal Law, "Crimes of Obstructing the Management Order of Companies and Enterprises", and from the perspective of the object of the crime or the legal interests protected by the Criminal Law, this crime should violate the national market economy management regulations and obstruct the state's management order of companies and enterprises. In other words, if the perpetrator's act of concealing or deliberately destroying financial information does not violate the state's market economy management regulations or does not obstruct the state's management order of the company or enterprise, it is relatively difficult to constitute this crime.

　　On December 29, 2023, the Standing Committee of the National People's Congress voted to pass the newly revised Company Law, which will come into force on July 1, 2024. Among them, Article 57 of the new Company Law strengthens the right of shareholders to know, and shareholders have the right to inspect the company's accounting books and accounting vouchers in accordance with the law, and can consult and copy financial accounting reports. Prior to writing this article, the author has received many relevant consultations, that is, after the new Company Law comes into effect, if a shareholder requests an audit but refuses to provide financial information (especially accounting documents), is there a criminal legal risk? However, if other shareholders file a lawsuit for shareholders' right to know with the people's court, and the court (judicial authority) requires the company to provide accounting information but refuses to provide it, it may be suspected of this crime.

　　Exegesis:

　　[1] Data from Wolters Kluwer, as of April 7, 2024.

The first-instance criminal verdict in the case of Wang XX's concealment of accounting vouchers and accounting books

Criminal Verdict of Laizhou Municipal People's Court of Shandong Province (2018) Lu 0683 Xingchu No. 699

　　Public prosecution organ: Laizhou Municipal People's Procuratorate.

　　Defendant: Wang Moumou, female, born on December 26, 1960 in Laizhou City, Shandong Province, Han nationality, high Chinese, member of the Communist Party of China. On March 5, 2018, he was criminally detained by the Laizhou Municipal Public Security Bureau on suspicion of concealing accounting vouchers, accounting books, and financial accounting reports, and on March 19, 2018, he was arrested by the Laizhou Municipal Public Security Bureau on suspicion of concealing accounting vouchers, accounting books, and financial accounting reports. He is currently detained at the Yantai City Detention Center.

　　Defender: Qu Yan, lawyer of Shandong Gaochuang Law Firm.

　　Defender: Duan Peijin, lawyer of Shandong Gaochuang Law Firm (intern).

　　Guilty of concealing accounting vouchers, accounting books, and false invoicing

　　On November 29, 2018, the Laizhou Municipal People's Procuratorate charged the defendant Wang Moumou with the Lai Jian Gong Criminal Prosecution [2018] No. 725 indictment, and filed a public prosecution with this court on November 29, 2018. After review, this court filed the case on the same day, formed a collegial panel in accordance with law, and conducted a trial in open court. The Laizhou Municipal People's Procuratorate appointed procurator Sun Liyan to appear in court to support the prosecution, and defendant Wang XX and defenders Qu Yan and Duan Peijin appeared in court to participate in the proceedings. The trial has now been concluded.

　　The Laizhou Municipal People's Procuratorate alleged,

　　(1) The crime of concealing accounting vouchers and account books

　　On March 4, 2018, the above-mentioned concealed accounting books and vouchers were seized from his home by the public security organs in accordance with the law. The above accounting books involve a total amount of more than 630,780,000 yuan, accounting vouchers involve an amount of more than 98,350,000 yuan, and a total amount of more than 729,130,000 yuan.

　　On November 3, 2017, the Sanshandao Sub-district Office of Laizhou City sent a notice to the Party branch and village committee of Sanshandao Village to obtain the accounts of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd., a village-owned enterprise, from January 2010 to October 2017, but the Party branch and village committee of Sanshandao Village of Laizhou City did not send the relevant accounts for audit within the prescribed time limit. On November 10 of the same year, the Sanshandao Sub-district Office of Laizhou City sent a notice to Wang Moumou, the accountant of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd., a village-owned enterprise, to obtain the accounts of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd. from January 2010 to October 2017, requiring the list of audit materials to be sent to the Sanshandao Sub-district Economic Management Station within 2 days. Later, on November 18, 2017, the company handed over part of the accounting vouchers and accounting materials of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to the Sanshan Island Sub-district Office of Laizhou City. On February 25, 2018, the Laizhou Municipal Supervision Commission served a notice of evidence collection to the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and obtained relevant accounting books, vouchers and other materials. After receiving the notice of transfer, Wang Moumou still concealed and refused to hand over the 2012 accounting general ledger of Laizhou Luxing Construction Co., Ltd., and violated the financial management regulations by making the financial affairs of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. "off-the-books" and called it "community accounts", in an attempt to continue to conceal the relevant account books and vouchers.

　　(2) The crime of false invoicing

　　During the period when the defendant Wang Moumou was serving as an accountant at the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., under the instruction of Shi Xiaoen, the person in charge of the company, from March 25, 2011 to February 2, 2015, he successively issued the Company's " Shandong Provincial Local Taxation Bureau General Machine Printing Invoices" 21, with a total amount of 3,662,023.23 yuan.

　　They constitute the crimes of concealing accounting vouchers, accounting books, and false invoicing, and are requested to be punished by this court in accordance with law.

　　In response to the above-mentioned alleged facts, the public prosecution submitted relevant evidence to this court. The public prosecution believes that the defendant Wang XX deliberately concealed accounting vouchers and accounting books, and the circumstances were serious; deliberately issuing false ordinary invoices, where the circumstances are serious; Their conduct violated the provisions of Article 162-1, Paragraph 1 and Article 205-1, Paragraph 1 of the Criminal Law of the People's Republic of China.

　　Defendant Wang XX pleaded not guilty, arguing that he did not intentionally conceal accounting documents on November 18, 2017. After handing over the accounts of the construction company, the people at the management station of the Sanshan Island Sub-district Office of Laizhou City said that they did not want the accounts of the community, and they could take whatever they wanted. On February 25, 2018, when the Laizhou Municipal Supervision Commission came to check the accounts, they also mentioned that there were still accounts of the community, and they said that they would pay the accounts when they wanted. On March 4 of the same year, the public security officers went to his home, and he took the initiative to take out the accounts. The 21 invoices were issued by him, and as an enterprise accountant, they were all issued with the consent of the leaders, and he did not consider them crimes.

　　1. Defendant Wang's conduct does not constitute the crime of concealing accounting vouchers or accounting books.

　　The defender's opinion is that

　　1. Wang Moumou did not conceal the accounting general ledger of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. in 2012, which was handed over on November 18, 2017.

　　2. Wang Moumou subjectively did not have the intention of concealing accounting vouchers and accounting books. After receiving the notice from the Economic Management Station of the Sanshan Island Sub-district Office and the Laizhou Municipal Supervision Commission to obtain the accounts, he arrived at the designated place in a timely manner and handed over all the accounting materials of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. that he had kept and deposited. In the process of handing over twice, it was Wang Moumou who took the initiative to ask Stationmaster Hao whether he needed to hand over the "Seaview Community Account", and expressed his intention to take the initiative to hand it over. It can be seen that it did not have the intention of evading inspection to conceal vouchers and account books. Objectively, there is no act of concealing or refusing to hand over accounting vouchers, accounting documents, or account books.

　　3. The accounting materials involved in the case taken out by the public security organs from the defendant's home were in essence the accounts of the Haijing Community that Wang XX had written on behalf of the village committee, and did not belong to the off-the-books accounts of Luxing Company. Luxing Company, a village-run enterprise, is the contractor of the Seaview Community, and the Sanshan Island Village Committee, as a developer, did not set up a separate project company or set up separate accounts for the construction of the community, but entrusted the Luxing Company to record the accounts of the community, which was caused by the imperfect financial system of the grassroots village committee. All the investment costs of the seaview community are borne by the village committee, and after the completion of the community, the village committee also sells and collects the house payment, and Wang Moumou mainly records the cost and expense accounts of the community, which should belong to the accounts of the Sanshan Island Village Committee, the developer of the community, and the prosecution only relies on the testimony of an accountant of Hongzheng Certified Public Accountants and does not have the audit conclusion of the relevant audit department, and cannot determine that the accounting information involved in the case is the off-the-books account of Luxing Company made by Wang Moumou and hidden.

　　4. Defendant Wang XX did not have any motive for committing the crime.

　　5. Wang's failure to submit the "community account" was not caused by Wang's unilateral reasons, let alone his concealment, and the lack of supervision by relevant departments was the main reason.

　　2. Defendant Wang XX subjectively did not have the intention or purpose of evading taxes, objectively did not carry out the act of "false billing", nor did he cause the loss of state tax revenues, and did not constitute the crime of false invoicing.

　　After the trial, it was ascertained that

　　(1) The crime of concealing accounting vouchers and account books

　　On November 3, 2017, the Sanshandao Sub-district Office of Laizhou City sent a notice to the Party branch and village committee of Sanshandao Village to obtain the accounts of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd., a village-owned enterprise, from January 2010 to October 2017, but the Party branch and village committee of Sanshandao Village of Laizhou City did not send the relevant accounts for audit within the prescribed time limit. On November 10 of the same year, the Sanshandao Sub-district Office of Laizhou City sent a notice to Wang Moumou, the accountant of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd., a village-owned enterprise, to obtain the accounts of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd. from January 2010 to October 2017, requiring the list of audit materials to be sent to the Sanshandao Sub-district Economic Management Station within 2 days. Later, on November 18, 2017, the company handed over part of the accounting vouchers and accounting materials of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to the Sanshan Island Sub-district Office of Laizhou City. On February 25, 2018, the Laizhou Municipal Supervision Commission served a notice of evidence collection to the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and obtained relevant accounting books, vouchers and other materials. After receiving the notice of transfer, Wang Moumou violated the financial management regulations by making the finances of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. "off-the-books" and calling them "community accounts", in an attempt to continue to conceal the relevant account books and vouchers. On March 4, 2018, the above-mentioned concealed accounting books and vouchers were seized from his home by the public security organs in accordance with the law. The above accounting books involve a total amount of more than 606,560,000 yuan, accounting vouchers involve an amount of more than 98,350,000 yuan, and a total amount of more than 704,910,000 yuan.

　　The above facts are confirmed by the following evidence adduced and cross-examined at trial:

　　1. Documentary evidence

　　(1) One copy of the source of the case, the transfer of leads, the registration form for accepting the case, the decision to file the case, the process of arrest, and the process of the case being solved, confirming the process of the case being solved and the circumstances of the defendant's return to the case.

　　(2) The Laizhou Sanshandao Sub-district Office and the Laizhou Municipal Supervision Commission on the collection of property information from the Sanshandao Village Committee of Sanshandao Sub-district, Laizhou Luxing Construction Co., Ltd., and Beishan Water Products Co., Ltd. Notice and receipt, collection list, and transfer list confirm the details of the financial information obtained by the Laizhou Sanshandao Sub-district Office and the Laizhou Municipal Supervision Commission, as well as the details of the financial information transferred by the defendant Wang XX and others.

　　Among them, on November 3, 2017, the Sanshandao Sub-district Office of Laizhou City notified the Party branch and village committee of Sanshandao Village to provide relevant accounts including the accounts of the Sanshandao Branch of Laizhou Luxing Construction Co., Ltd. (from January 2010 to October 2017) within 2 days after receiving the notice. Later, on November 10, 2017, it was sent to Wang Moumou to obtain the accounts of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. (January 2010 to October 2017). But Wang refused to sign.

　　On November 18, 2017, the list of audit materials provided by Laizhou Luxing Construction Co., Ltd., which was handed over by Wang Moumou to the Economic Management Station of the Sanshan Island Sub-district Office, stated that Wang Moumou handed over the following audit materials: four vouchers from June 2010 to June 2011 and one voucher from July to December 2011; A voucher for August-December 2011; Two certificates for September 2013; Two vouchers for October 2014; 2011 General Ledger 2; a general ledger in 2014; A cash account in 2011; A bank deposit account in 2011; A bank deposit account in 2012; A package of plastic bags for the original documents without vouchers; A cash account in 2012; A bank deposit account in 2013; Three accounting vouchers in 2014 (2014-2017).

　　On February 25, 2018, the list of evidence collected by the Laizhou Municipal Supervision Commission stated that the evidence collected from Wang Moumou was: 1. Ledger from 2010 to 2014; 2. General ledger for 2012 and 2013; 3. Cash journal for 2013 and 2014; 4. Bank deposit journal in 2014; 5. Accounting books for 2015, 2016 and 2017; 6. Accounting vouchers that were not provided from 2010 to 2017; 7. Account opening information and bank statement; 8. Contract agreements signed with affiliated enterprises and contract agreements signed with external units.

　　The description of the list of evidence collected by the Laizhou Municipal Supervision Commission issued by Wang Moumou on February 27, 2018 states: 1. The ledger from 2010 to 2014: the construction company was stolen and the accounts were lost. 2. General ledger for 2012 and 2013: may be lost. 3. Cash journal for 2013 and 2014: on the cash account for 2012. 4. 2014 bank deposit journal: on the 2013 bank account. 5. Accounting books for 2015, 2016 and 2017: forcibly taken home three times in three years, and there is no place to place the accounts. 6. The accounting vouchers that were not provided from 2010 to 2017 have all been handed over to the Sanshan Island Government Management Station. 7. Account opening information and bank statement: 4 pages provided by the cashier. 8. The contract agreement signed with the affiliated enterprise and the contract agreement signed with the external unit: there is no contract agreement.

　　It was confirmed that on November 3, 2017, the Sanshandao Sub-district Office of Laizhou City sent a letter to the Party branch of Sanshandao Village, The village committee served a notice to collect the relevant accounts from January 2010 to October 2017, including the Sanshan Island Branch of the village-owned enterprise Laizhou Luxing Construction Co., Ltd., and then on November 10 of the same year, it served a notice to Wang Moumou to collect the accounts of the Sanshan Island Branch of the village-owned enterprise Laizhou Luxing Construction Co., Ltd. from January 2010 to October 2017, requiring the list of audit materials to be sent to the street economic management station within 2 days, but Wang Moumou refused to sign the visa. Later, on November 18, 2017, the company handed over some accounting vouchers and accounting materials to the Sanshandao Sub-district Office of Laizhou City; On February 25, 2018, when the Supervisory Commission obtained the audit materials, the Supervisory Commission failed to provide the relevant accounting vouchers required by the Supervisory Commission on the grounds that the accounts were lost, that they were in the accounts of other years, and that they were not responsible for the custody of the relevant materials.

　　(3) Copies of some accounting vouchers and accounting books seized by the public security organs; Accounting vouchers, details of the book amount of accounting books, and photographs of seized items issued by the public security organs. Thereinto:

　　A. Laizhou Luxing Construction Co., Ltd. Sanshan Island Branch in 2012 and 2014 the total ledger book amount was 24,222,808.52 yuan and 144,314,776.20 yuan respectively;

　　B. The village committee kept the general ledger of 178,588,465.93 yuan in 2010;

　　C. From June 2010 to December 2014 (engineering construction) (community) village committee bookkeeping project construction ledger with a total amount of 40,300,307.23 yuan;

　　D. The total amount of the project construction ledger in 2015 is 40,742,659.73 yuan;

　　E. In 2015, the total amount of prepaid accounts received in advance was 96,002,458.07 yuan;

　　F.2010.6-2014.12 The total amount of the detailed account of pre-receipt, prepayment and inventory material transaction settlement is 106,610,156.21 yuan;

　　G. From June 2010 to December 2015, the total amount of accounting vouchers was 98,359,001.94 yuan;

　　H. Laizhou Sanshan Island Village Jian'an Company, 1995 total ledger balance of 21,926,803.57 yuan;

　　I. Bank deposit journal in 2006 and 2007: the total amount was 1382040 yuan and 2,691,374.78 yuan respectively.

　　It was confirmed that the accounting vouchers and accounting books concealed by the defendant Wang XX and the account amounts of the accounting vouchers and accounting books totaled 630,781,631.89 yuan. Among them, H and I are not within the scope of the accounting vouchers and accounting books obtained by the Economic Management Station and the Supervision Commission, so the amount is not counted in the concealed amount.

　　(4) A case handling statement issued by the public security organs, confirming that at about 10 o'clock on March 4, 2018, the police handling the case searched the defendant Wang's residence in Sanshandao Village, Sanshandao Street, Laizhou City, Beishan Building, and the office of the Sanshandao Branch of Luxing Construction Co., Ltd. Under the witness of Wang Moumou and his witness, Hao Guiling, the head of the Sanshan Island Street Economic Management Station, a total of 4 general ledger books and bank deposit books from 1995, 2006, and 2012 were found from a blue portable handbag on the south floor of the wooden cabinet on the south side of the small wooden cabinet in the west wing of his residence; A search of the 2010, 2012 and 2014 general ledgers and various general ledgers, prepaid settlement ledgers, construction construction ledgers and accounting vouchers was found above the blue tote bag. The people's police handling the case are to seize the account books and accounting vouchers of the above searches in accordance with law. The copies of the accounting books and accounting vouchers attached to the case were all from the original books and accounting vouchers that were deducted in accordance with the law.

　　(5) During the trial, the public prosecution submitted a copy of the general ledger obtained by the economic management station of the Sanshandao Sub-district Office of Laizhou City and a copy of the accounts seized by the public security organ from Wang, confirming that Wang Moumou did hand over the general ledger in 2012 when the general ledger was retrieved at the economic management station, and the amount involved was 24,222,808.52 yuan, which should be deducted from the total amount concealed.

　　2. Search records

　　Two copies of the search warrant and search records, one copy of the Laizhou Municipal Public Security Bureau's seizure decision, one seizure list, and one copy of various accounts, invoices, and receipts, confirming that from 10:30 to 11:00 and from 11:40 to 12:20 on March 4, 2018, investigators from the Laizhou Municipal Public Security Bureau, under the witness of Hao Guiling, the head of the Sanshandao Street Economic Management Station, searched Wang's home and Wang's office on the first floor of the Beishan Group Building of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. Among them, a desktop computer, eight account books, one accounting voucher from 2010 to 2011, 2012 to 2013, and 2013 to 2015 were seized at Wang's home, and one case of various invoices, bid price lists, purchase and sale and construction contracts, receipts, maintenance tables and other relevant accounting materials; During the search of Wang's office, a desktop computer was seized, and all kinds of vouchers, receipts, account books and other relevant materials were seized.

　　3. Audio-visual materials

　　A CD-ROM confirming the situation on November 18, 2017 when the accounting information of Luxing Sanshan Island Branch was retrieved in the Beishan Building.

　　4. Witness testimony

　　(1) Witness Shi Zhiyan confirmed that since October 2011, she has been concurrently serving as the cashier of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. The bank journal and cash account of the village construction company are kept by him, and all kinds of account books and vouchers of the construction company for which Wang Moumou is responsible are kept in the hands of Wang Moumou. In 2015, due to Wang Zengbin's transfer and contracting of the Beishan Aquatic Products Company building and other reasons, the company and Wang Moumou took the accounts they kept home for safekeeping and worked at home. On November 18, 2017, the Sanshan Island Sub-district Office and in February 2018, the Municipal Supervision Commission issued audit notices to the village committee and the construction company respectively, of which on November 18, 2017, he and Wang Moumou took the account books to meet with the stationmaster Hao Guiling of the Sanshandao Street Economic Management Station. On February 27, 2018, when the Laizhou Municipal Supervision Commission obtained the audit materials, he and Wang Moumou went to the first floor of the people's procuratorate empty-handed, and Wang Moumou also asked if he wanted a "community account", and later heard Wang Moumou say when and when the community account should be paid. When the Sanshan Island Village Committee allocated funds to the Seaview Community, they all allocated funds to the bank account of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd.

　　(2) The witness applied to the evidence that he worked as a cashier at the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. in 1996, and stopped working in the construction company in October 2011, and handed over the work to Shi Zhiyan, the current cashier. All the construction expenses of the construction company are allocated by the Sanshan Island Village Committee, and the construction funds of the seaview community are all through the bank account of the construction company, and the accounts of the seaview community also belong to the accounts of the village construction company.

　　(3) Witness Hao Guiling testified that in the first testimony, the witness and Qiu Bingjun went to Sanshandao Village to give Shi Xiaoen, Shi Cun, Shi Junfang, Wang Fengzhen, and Wang Moumou a written notice of the company's account collection, and only Shi Xiaoen and Wang Fengzhen signed, but so far, no one has handed over the relevant economic accounts and relevant materials. In the second testimony, it was confirmed that the Sanshan Island Village Committee submitted some accounting information, but it was incomplete, mainly lacking the general ledger and sub-ledger of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and at that time, Wang Moumou also proposed that the Seaview Community developed by the Village Committee, and whether some of the accounts on the property fees and water and electricity charges for the management of the Seaview Community were also handed over, and the witness replied that the accounts that had nothing to do with the Sanshan Island Branch of Luxing Construction Co., Ltd. were not. And Wang Moumou has never taken out the accounting information of the seaview community to look at it. The account voucher (community account) issued by the public security organ should be the accounting information of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. In the third testimony, Wang Moumou said that the accounts of the Seaview Community had nothing to do with the construction company, so he did not accept it, and when the Supervision Commission later adjusted the accounts, Wang Moumou did not hand over the accounts of the Seaview Community.

　　(4) Witness Qiu Bingjun testified that he and Hao Guiling went to Sanshandao Village together to find Wang Moumou, Wang Fengzhen, Shi Cun, and Shi Junfang to issue a written notice on the audit of the accounting data of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and that except for Wang Fengzhen, none of the three signed the written notice and receipt of the audit of the accounting data, and so far, none of the four of them have handed over the relevant economic accounts and relevant materials.

　　(5) Witness Wu Qian confirmed that on November 18, 2017, the person responsible for the handover and registration of audit data with the accounting cash of Sanshan Island Village. According to the audit requirements, the accounts of Sanshan Island Branch of Laizhou Luxing Construction Company from January 2010 to October 2017 were adjusted and audited. After Wang Moumou delayed for 8 days, he only handed over part of the accounting information of the construction company. According to the audit requirements, the branch should provide the company's receivables and payables, fixed assets account, income cost account, owner's equity account, general ledger, deposit account and cash account. The audit materials delivered were sent to Laizhou Hongzheng Certified Public Accountants for audit. The accounting data of the construction company before June 2010 are kept at the management station. When handing over the accounts, I heard the stationmaster Hao say to Wang Moumou that he would only accept the accounts of the village construction company.

　　(6) The witness Xu Liping testified that he was a certified public accountant of Laizhou Hongzheng Certified Public Accountants, that the accounting materials of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. and the accounting materials provided by Laizhou Beishan Aquatic Products Co., Ltd. were incomplete, and that the so-called community accounts seized from the defendant Wang's home were the accounts of the construction company and should be included in the accounts of the construction company.

　　(7) Witness Shi Xiaoen confirmed that in 2007, when he was the director of the Sanshan Island Village Committee and the secretary of the branch, the village committee decided to invest in the construction of a seaview community. In order to facilitate the management of funds and materials, after the proposal was made by the two committees of the village branch, the village committee allocated funds to invest in the construction of the seaview community, and the research decision to keep accounts separately and go through the accounts of the village construction company was notified to Wang Moumou, and it was clearly informed that it was to keep accounts for the village committee. After the Supervision Commission retrieved the accounts of the construction company, Wang Moumou twice reported to him that the economic management station did not want the accounts of the community, but he did not know how Wang Moumou explained the community accounts to Hao Guiling of the street economic management station. The deposit is only responsible for the account of the village committee, and he did not expect to hand over the "seaview community bookkeeping".

　　(8) Witness Zhao Jinhao confirmed that he went to the Beishan Building with Hao Guiling and Wu Qian to collect the accounts, and after handing over to Wang, he found that the accounts were incomplete. During this period, Wang Moumou said that the account of the seaview community was not the account of the construction company, so the stationmaster Hao confiscated it.

　　(9) Witness Jia Zhangguang confirmed that he was a police officer of the Sanshan Island Frontier Police Station of the Laizhou City Public Security Bureau, and he was usually on duty. After December 2016, the police 4 or 5 times due to the change of locks at the south gate of the Beishan Building, after inspecting the on-site video taken by the police's on-site law enforcement instrument, it was not found that Wang Moumou and others entered the office of the construction company on the first floor of the Beishan Building to take things out, and the witnesses could not remember whether they took things out.

　　(10) Witness Shi Leitao confirmed that he did not know how the door of the construction company's office was broken, and that he should have been in the building to solve the problem of heating leakage. After 10 days, he and Shi Linpeng went to change the lock at the south gate of the Beishan Building, Wang Moumou and others said that there was something in the office, and then they should see Shi Weihe holding a computer, Wang Moumou and Shi Zhiyan each holding a box, and the box was covered with clothes. But I don't know what's in the box.

　　(11) Witness Wang Zengbin testified that after he was elected as the director of the village committee, Shi Xiaoen never handed over the relevant accounts and official seals of the village-run collective enterprise to the village, nor did he change the legal representative. On December 12, 2016, the Beishan building should be "called", and was called away by Shi Leitao and others, after which Wang Moumou and others did not work in the Beishan building, during which Wang Moumou and others also took some things from the office of the construction company, and they should not have been to the office of the construction company, and did not know that part of the accounting books were lost in the office. The accounts of the construction company should have the accounts of the construction of the sea-view community.

　　(12) Witness Shi Yongjun testified that he and Shi Antong were employed by Shi Leitao and began to work as caretakers in the Beishan Building on December 17, 2016. In the winter of 2016, the radiator in the Beishan building leaked, and Shi Antong notified Shi Leitao, Erzhu and others to check the leakage, and they should also go to the Beishan building. In the courtyard of the building, Wang Moumou and Shi Xiaoen's driver should be seen standing in the yard, each of them carrying a small bag on their shoulders, the bag was full, and the two of them stood for about half an hour before leaving.

　　On December 17, 2016, when I first started to work as a nurse, the door to the office had been broken. During her time as a caretaker, she saw that Wang Fengzhen's sister had been to the Beishan Building at least three times, and that most of the time she came to Liu Tongbin, carrying a small bag each time. I didn't see if she had ever been to the office on the first floor of the Kitayama Building.

　　(13) Witness Shi Xiaopeng testified that in the winter of 2016, when he received a call from Shi Leitao to repair the heating in the Beishan Building, he saw that Wang Moumou, Shi Zhiyan, and Shi Weihe were also in the courtyard of the Beishan Building. After more than ten days, when it was time to go to the Beishan Building to change the locks, Wang Moumou and others did not let the locks be changed, and called the police to say that there were their things in the office, and then Wang Moumou and others went in and took away a computer and two cardboard boxes, and they didn't know what was in the box.

　　(14) Witness Shi Antong confirmed that he and Shi Yongjun took care of the Beishan Building together. In the winter of 2016, when I found a heating leak and went to check the heating leak, I found that Wang Moumou and other three people came to the Beishan Building, but they didn't see them take things out, Shi Yongjun saw them take things, and it was suspected that Wang Moumou deliberately destroyed the door of the accounting office of the construction company.

　　5. The defendant's confession

　　Defendant Wang XX confessed that he took home some of the accounts stored in the financial room and handed over the accounts to the economic management station and the Supervision Commission. The defense said that because the village was chaotic at that time, he was afraid that the accounts would be lost, so he took the community accounts home and kept them. Because the village committee did not have a single account account at that time, the accounts on the documents were all construction companies, and when the village committee took over the business, the village committee asked it to keep accounts for the village committee, so it believed that the accounts of the community should belong to the accounts of the village committee, and at that time they asked repeatedly whether they needed to be handed over, but they did not receive a positive answer, so they did not hand it over. However, as to the nature of the "community account", it was initially thought that the village committee kept the accounts on behalf of the village committee, and later recognized that the "community account" was the account of the construction company.

　　This court also ascertained that during the period when Wang Moumou was an accountant in the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., under the instruction of Shi Xiaoen, the person in charge of the company, from March 25, 2011 to February 2, 2015, he successively issued the company's "Project Department of Laizhou Foundation Treatment Co., Ltd., Sanshan Island Project Department of Wenzhou Construction Group Co., Ltd., Sanshan Island Gold Mine Project Department, etc., which had no actual business relationship with Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and Wang Lu and other individuals, in the name of the project money. Shandong Provincial Local Taxation Bureau General Machine Printing Invoices" 21, with a total amount of 3,662,023.23 yuan.

　　The above facts are confirmed by the following evidence adduced and cross-examined at trial:

　　1. Documentary evidence

　　(1) The source of the case, confirming that the case of Wang Moumou's suspected false invoicing was discovered by the public security organs in the handling of the case of imposing false invoices.

　　(2) The individual borrowed the construction qualification of Laizhou Luxing Construction Co., Ltd. Sanshan Island Branch to sign the contract and the detailed list of accounts, and a copy of the general machine invoice of the Shandong Provincial Local Taxation Bureau, confirming that Wang Moumou issued 2 invoices for Yan Tieling, 3 Wang Guoping, 1 Wang Lu, 2 Shi Xiaosong, 2 Huang Baoliang, 4 Wang Qiuhao, 1 Shi Jinyi, and 6 Shi Cun, a total of 21 invoices, with a total face value of 3,662,023.23 yuan.

　　(3) A list of evidence, engineering contracts, accounting vouchers, and copies of invoices were obtained to prove that the individual borrowed the name of Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to sign the project contract, construction contract and settlement with the relevant enterprise.

　　(4) A description of the purchase invoice and tax payment of Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., with a detailed list of invoices issued, a detailed list of 2011-2013 tax payments, and 6 screenshots of the invoice query of Shandong Local Taxation Comprehensive Work Platform, which confirms that the tax corresponding to the invoice purchased by Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. from March 2, 2011 to October 20, 2012 at the Local Taxation Bureau is now unable to be queried due to the revision of the tax collection and management system.

　　(5) The invoice details and tax payment details of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. from 2011 to 2013 confirm that the six invoices purchased from the Local Taxation Bureau from March 2, 2011 to October 20, 2012 were 150,000, 500,000, 322945, 147,470, 86,584 and 331,400 yuan, totaling 1538399 yuan. The payees are all Wang Moumou; Laizhou Luxing Construction Co., Ltd. Sanshan Island Branch 2011 business tax of 819,268.66 yuan; in 2012, it was 862,654.03 yuan; In 2013, it was 256,506.65 yuan.

　　(6) The explanation of the case confirmed that due to the confusion of the accounts, the management fee charged by Wang Moumou in the process of false invoicing could not be verified.

　　2. Witness testimony

　　(1) The witness Shi Xiaoen confirmed that after the establishment of the pile foundation company, the invoices for the contracted business through the construction company need to be issued by Wang Moumou after their consent. The invoices for the earthquake fees, water charges and other expenses paid by the Sanshan Island Gold Mine were also issued by Wang Moumou. Wang Qiuhao and Ren Huansheng, who are engaged in ship services in Sanshan Island Village, have worked together with them to do the oil pipeline project of Dongfang Oil Storage (Shandong Changyi Petrochemical Co., Ltd.), and Shi Xiaosong, Yan Tieling, Wang Lu, Shi Jinyi, and Wang Guoping may also have borrowed the qualifications of the construction company to sign a contract with the employer. There is no objection to the "Detailed Table of Signing Contracts and Accounts for Individual Borrowing of Construction Qualifications of Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd." presented by the public security organs. Invoices borrowed from construction company qualifications need to be issued by Wang Moumou after their consent. There is also a situation that after his consent, Wang Moumou went through the formalities of opening on behalf of the village construction company and went to the tax department to issue invoices on his behalf.

　　(2) Witness Wang Lu confirmed that, with the consent of Shi Xiaoen, the bid for the painting project of the first workshop of the Sanshan Island Gold Mine was successfully bid in the name of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. At the time of checkout, with the consent of Shi Xiaoen, Wang Moumou issued an invoice of 120,000 yuan, and then the gold mine paid the project money to the account of the construction company, and the construction company transferred the project money to the company after deducting taxes and management fees. The invoice stub issued by the public security organ was identified as the invoice stub for the painting project in the workshop contracted by the Sanshan Island Gold Mine in 2012.

　　(3) Witness Yan Tieling confirmed that after obtaining Shi Xiaoen's permission, he did waterproofing projects in some units, and needed to issue invoices to borrow the qualifications of the village construction company to settle accounts and issue invoices. In 2012, the waterproof project for the Sanshan Island Gold Mine was settled, and when Wang Moumou asked Shi Xiaoen to issue an invoice at a certain place, Wang Moumou issued an invoice in the name of the construction company, and then the contractor transferred the project money to the account of the village construction company, and the construction company transferred the remaining project money to the company after deducting taxes and management fees, and the invoice was issued three or four times. According to the two invoices issued by the public security organs, the village construction company had no substantive business dealings with the Sanshan Island Gold Mine.

　　(4) The witness Ren Huansheng confirmed that he had contracted a piece of Changyi Petrochemical pipeline maintenance and repair project, because he was an individual and did not have the third-level qualification of construction qualification, in order to win the project, he and his classmate Wang Qiuhao went to Shi Xiaoen together, and after obtaining Shi Xiaoen's consent, signed a contract with Changyi Petrochemical Co., Ltd. in the name of Laizhou Luxing Construction Co., Ltd. At the time of settlement, Wang Qiuhao took him to Sanshan Island Village Construction Company to open 2 invoices, and through the information provided by Wang Moumou, he directly went to the Laizhou Local Taxation Hall to open 8 invoices for the Village Construction Company.

　　(5) Witness Wang Mingyi confirmed that the project for the maintenance of the navigation beacon platform was contracted to Wang Qiuhao, and at that time, Wang Qiuhao said that it was attached to the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and the invoice issued for the project was also from the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and the payment from the Yantai Navigation Beacon Office was also made to the account of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd.

　　(6) Witness Wang Qiuhao confirmed that after Shi Xiaoen's permission, he issued invoices for project payments through Wang Moumou twice, with a total amount of 337,045.27 yuan.

　　(7) Witness Guan Jun confirmed that Shi Xiaosong and Wang Guoping respectively borrowed the construction qualifications of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. and signed the project contract, and the invoices for the project payment issued by them were also issued through the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. The project payment to Shi Xiaosong was 394,761.7 yuan, and the project payment to Wang Guoping was 135,744.64 yuan.

　　(8) Witness Shi Xiaosong confirmed that he borrowed the construction qualification of the village construction company to bid, and after winning the bid, with the approval of Shi Xiaoen, he should have asked Wang Moumou to issue two invoices for the project in the name of the village construction company, with the amounts of 198,917.01 yuan and 195,844.69 yuan.

　　(9) Witness Wang Zhifang confirmed that one day in the autumn of 2012, Wang Moumou found the person and asked him to pad the low-lying road surface of the seaview community, and after the completion of the project, Wang Moumou said that the project money needed to be invoiced, and issued an invoice to the person. I don't know who asked Wang Moumou to issue the invoice, but when settling the project payment, it was time to find Shi Xiaoen to sign.

　　(10) Witness Shi Jinyi confirmed that he and Wang Zhifang were husband and wife, and that the wife had pulled a pebble to the seaview community, and the specific circumstances should not be clear. The front of the back of the invoice is not what should be signed, but signed by Wang Zhifang.

　　(12) Witness Dong Chengjun testified that Yan Tieling and Wang Guoping respectively borrowed the construction qualifications of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to sign a project contract with the company, and the invoices issued by the two of them for the project payment were also accounted for by the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. The project was done by Yan Tieling and Wang Guoping, and the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. did not participate in the construction.

　　(13) Witness Feng Yankai confirmed that Wang Lu borrowed the construction qualification of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to sign a project contract with the company, and the invoices issued for the project were also accounted for by the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. Wang Lu has no relationship with the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and the project was also led by Wang Lu himself.

　　(14) Witness Li Haiming confirmed that Yan Tieling borrowed the construction qualification of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to sign a project contract with the company, and issued an invoice for the project payment of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd.

　　(15) Witness Wang Guoping confirmed that the company operated the Yide Decoration Department of Sanshan Island, Laizhou City. The three invoices issued by the public security organs, which have the signature of "Wang Guoping" on the back, are the decoration work contracted by themselves, borrowed from the qualifications of the village construction company, and the project has nothing to do with the village construction company.

　　(16) Witness Zheng You confirmed that in 2015, he took up the post of chief executive officer of Sinochem Storage and Transportation Co., Ltd., which is located in Sanshandao Village, Laizhou City. In May 2014, Ren Huansheng won the bid for the emergency rescue and inspection and maintenance service business of the Laizhou-Changyi Liquid Chemical Transmission Pipeline (Laizhou Section) with the construction qualification of Laizhou Luxing Construction Co., Ltd., and signed an agreement. On June 2, 2015, the service agreement was signed again. Ren Huansheng also won the bid with Laizhou Luxing Construction Co., Ltd. Sanshan Island Branch as the contractor, and signed the "Laizhou-Changyi Liquid Chemical Pipeline Suguo River Slope Protection Maintenance Construction Contract" with Shandong Changyi Petrochemical Co., Ltd. on November 3, 2014, signed the "Shandong Changyi Petrochemical Co., Ltd. Laichang Pipeline Laizhou Section Shallow Point Rectification Construction Contract" on January 5, 2015, and signed the "Shandong Changyi Petrochemical Co., Ltd. Laichang Pipeline 3#-4# Pile Insufficient Pile Depth Rectification Construction Contract" on April 17. Laizhou Luxing Construction Co., Ltd. and Sanshan Island Branch did not participate in the above project-related work, and Ren Huansheng was responsible for all the service work, and the settlement of engineering construction and engineering and service costs were connected with Ren Huansheng. When Shandong Changyi Petrochemical Co., Ltd. settled the expenses for Ren Huansheng, they were all invoices issued by the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. in the name of the project payment, with a total of 10 invoices and a total amount of 1,497,100 yuan.

　　(17) Witness Wang Fengzhen confirmed the establishment and division of labor of the pile foundation company. Among them, he was responsible for managing the accounts and issued several invoices at the village construction company.

　　(18) Witness Shi Pinchuan confirmed that around 2007, he and Shi Xiaoen, Shi Cun, Wang Fengzhen and others became shareholders and partnered to establish a pile foundation company. The company is affiliated with Laizhou Foundation Treatment Co., Ltd., and pays the affiliation fee according to the proportion of 2% (or 3%) of the project cost to be done. When you need to issue an invoice, you need to go to their company's finance to open it, and you have to pay them a proportional management fee when you issue an invoice. At that time, the pile foundation projects such as the Sanshan Island Seaview Community, the Huaqi Greentown Community of Sanshan Island Street, the Gold Coast Community, the Hebei Construction Engineering Community adjacent to the Gold Coast, the Maritime Safety Bureau on the south side of Sanshan Island Village, the building and the Longhai Logistics Office Building were all pile foundation projects carried out by the pile foundation company of Sanshan Island.

　　(19) Witness Shi Shaowu confirmed that the accounts of the pile foundation company were kept by Shi Shi, and the invoices issued by the Laizhou Foundation Processing Company were first issued, and then the invoices were issued by the village construction company in order to save money, and the invoices issued by the project department under the name of the pile foundation company and the village construction company needed to be approved by Shi Xiaoen before Wang Moumou would issue invoices.

　　(20) Witness Zhang Jingong confirmed that on November 1, 2012, the representative Qingdao Lianggang New Energy Co., Ltd. signed a contract for the lower pile foundation project of the coal ash storage tank with the Sanshan Island Project Department of Laizhou Foundation Treatment Co., Ltd., and the other party was Shi Shaowu. Later, the invoice unit for the project money deposited to the company was the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and the company transferred the project money to Shi Shaowu's account.

　　(21) Witness Huang Baoliang confirmed that it was not clear about the settlement of the project payment between the Sanshan Island Village Construction Company and the contractor. Only the first of the two invoices that should be signed is signed by the person, and the second one is not.

　　(22) Witness Sun Zhuang confirmed that the Sanshan Island Project Department of Laizhou Foundation Treatment Co., Ltd. was affiliated with Laizhou Foundation Treatment Co., Ltd. and signed the contract in the name of Laizhou Foundation Treatment Co., Ltd. In December 2007, the company issued an invoice of 970,000 yuan.

　　(23) Witness Wang Chao confirmed that on February 2, 2015, Peng Hui, then deputy mine manager and manager of the comprehensive planning department of Sanshan Island Gold Mine, asked him to help transfer 957,000 yuan to Luxing Sanshan Island Branch through the project department, and the accounting of Sanshan Island Village deposited the company account provided by Sanshan Island Village.

　　(24) Witness Lu Zhenguo confirmed that one day around February 2015, Shi Xiaoen called him to ask for the vibration fee for that year. After the approval of the mine manager Bi Hongtao, he called Shi Xiaoen and said that it was best to go to the account of the Luxing Sanshan Island Branch and the project payment, so that the mine could be better off the account, Shi Xiaoen agreed at that time and gave him the phone number of the deposit, and the specific business was responsible for the transfer with the mine. Later, he arranged for Peng Hui, the manager of the comprehensive planning department who was in office at that time, to let him and the accountant of Sanshan Island Village handle the deposit. Because the gold mine cannot appear in the account in the name of vibration fee, the amount of 900,000 yuan is very large, and the project payment must be taken to account normally. With the addition of the 5.96% tax rate, a total of 957,000.00 yuan was transferred to Luxing Sanshan Island Branch.

　　(25) Witness Peng Hui confirmed that around February 2015, Shi Xiaoen asked the gold mine for shock fees. Due to the fact that the Sanshan Island gold mine expenditure could not be shaken up, after negotiation, through Wang Chao of the project department of Wenzhou Construction Group, Wang Chao first called Luxing Sanshan Island Branch in the name of project money to transfer a total of 957,000 yuan to Luxing Sanshan Island Branch.

　　(26) Witness Wang Ruixing confirmed that the leader asked him to add an additional 957,000 yuan to the Wenjian Project Department when making a report, and he should not know what the money was used for.

　　(27) Witness Sun Shiguang testified that the project money settled by Xinghua Company to the pile foundation company was transferred to the account of the Sanshan Island Branch of the Laizhou Luxing Company, and the invoice was also issued by the Sanshan Island Branch of the Laizhou Luxing Company.

　　(28) The witness Yuan Jinhu confirmed that the invoice for the project payment issued to the company was the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. I don't know what the relationship between the pile foundation company and the Luxing construction company is.

　　3. The defendant's confession

　　Defendant Wang Moumou confessed that with Shi Xiaoen's permission, a total of 21 VAT invoices were issued to individuals who had no affiliation with the construction company and no business dealings, with a total amount of 3,662,023.23 yuan.

　　Mixed Materials:

　　(1) A copy of the on-site drug abuse test report, the criminal record inquiry materials, the registration form for the use of the case-handling area, and the household registration certificate, confirming the identity of the defendant Wang XX, who had reached the legally-prescribed age of criminal responsibility at the time of the crime, and had full capacity for criminal responsibility; There is no criminal record. The on-site test sample was negative for methamphetamine (ice).

　　(2) A certificate issued by the Party Working Committee of Sanshan Island Street, confirming that Wang Moumou is a member of the Sanshan Island Village Branch Committee.

　　This court believes that the defendant Wang XX deliberately concealed accounting vouchers and account books, the circumstances were serious, and his conduct violated the national accounting management system, constituting the crime of concealing accounting vouchers and account books. The public prosecution alleged that the defendant Wang XX concealed accounting vouchers and accounting books, and the crime was established. After investigation, it was found that when the defendant Wang XX was served by the Sanshan Island Sub-district Office of Laizhou City to obtain the accounts of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. (from January 2010 to October 2017), he refused to sign and refused to hand them over. Later, on November 18, 2017, although it handed over part of the accounting information of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. to the Economic Management Station of the Sanshan Island Sub-district Office of Laizhou City, the content of the transfer was incomplete. Later, on February 25, 2018, when the Laizhou Municipal Supervision Commission obtained the audit materials such as the ledger from 2010 to 2014 and the accounting vouchers from 2010 to 2017 that were not provided by the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., it still refused to hand over the accounts on the grounds that the accounts were lost and had been handed over to the Economic Management Station of the Sanshan Island Sub-district Office of Laizhou City. Later, on March 4, 2018, the public security organs searched his residence and found the general ledger books and bank deposit books for 1995, 2006 and 2012, as well as the general ledger and various general ledger books for 2010, 2012 and 2014, the detailed account books of prepaid current settlements, the detailed account books of construction projects, and the accounting vouchers. Although the defendant Wang XX raised the issue of the "community account", when Hao Guiling, the head of the economic management station of the Sanshan Island Sub-district Office in Laizhou City, asked what the "community account" was, Wang XX replied that it was the community property account and other accounts, which in turn prevented the relevant personnel from obtaining the relevant accounts in a timely manner. In addition, about the nature of the "community account". In terms of form, the relevant vouchers of the "community account" are the account of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd., and the receipt issued to the village committee is issued in the name of the company, and the official seal of the company is also stamped, and the name of the unit and the official seal written on the account book of the general ledger are also the name and official seal of the company. Only from a formal point of view, the "community account" should also belong to the accounts of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. As far as the true content is concerned, Wang Moumou himself also confessed that the project money "directly allocated by the village committee to the unit providing building materials" can only be recorded in the "community account", and the accounts of the Sanshan Island Branch of Laizhou Luxing Construction Co., Ltd. cannot fully reflect its project expenditure in the construction of the seaview community. Wang Moumou has been an accountant for more than 30 years, and with his work experience, he can fully judge the actual situation and the true nature of the "community account". To sum up, defendant Wang's series of objective acts are sufficient to show that he subjectively had the subjective intent to conceal the vouchers and account books involved in the case. Therefore, this court does not accept the defendant's argument and the defender's defense that Wang XX does not constitute the crime of concealing accounting vouchers and accounting books.

　　The perpetrator subjectively did not have the intent to defraud tax deductions, and based on the available evidence in the case, he objectively did not engage in illegal conduct such as tax evasion, corruption, or illegal arbitrage of financial funds, and did not cause a loss of state tax revenue, so it is not criminally punitive, and should not be found to be a crime.

　　The public prosecution accused the defendant Wang XX of committing the crime of false invoicing, and because the defendant's conduct in this case was an act of issuing false invoices on behalf of the defendant with actual transactions, the public prosecution's accusation that the defendant committed the crime of false invoicing was erroneous, and this court corrected it. Although the defendant has an excuse after being brought in, but is able to truthfully confess the basic facts of the crime, he may be given a lighter punishment in accordance with law. Based on the facts and circumstances of this case, and in accordance with the provisions of Article 162-1, Article 67, Paragraph 3, Article 72, and Article 52 of the Criminal Law of the People's Republic of China, the judgment is as follows:

　　Defendant Wang XX committed the crime of concealing accounting vouchers and accounting books, and was sentenced to one year imprisonment, suspended for two years, and fined 20,000 yuan.

　　(The probationary period of the suspended sentence is calculated from the date on which the judgment is determined, and the fine has been paid.) )

　　If they are not satisfied with this judgment, they may appeal through this court or directly to the Intermediate People's Court of Yantai City, Shandong Province within 10 days from the second day of receiving the judgment. In writing

　　Where a lawsuit is filed, one original and four copies of the appeal petition shall be submitted.

　　Presiding Judge: Li Jinlin

　　People's Assessor Han Keyun

　　People's Assessor Ren Shaogui

　　January 28, 2019

　　Clerk: He Rong