Why did the court not adopt the defender's "accessory" defense opinion

[For tax evasion, tax fraud, tax resistance, the tax authorities can pursue indefinitely]

Court: In the crime of falsely issuing special VAT invoices, among the four acts of "false opening for others, false opening for oneself, letting others open falsely for themselves, and introducing others to open falsely", as long as any of them have any of the acts, it can constitute the crime, so the acts of the relevant defendants have played a key role, and can independently constitute a crime, non-secondary and auxiliary roles, no accessory is established, and the relevant defender's defense opinion is not established.

Gaoqing County People's Court of Shandong Province

Criminal judgment

(2019) Lu 0322 Xingchu No. 79