Sheng Dian Dynamic | Lawyer Han Ming of our institute was invited to share his experience in handling tax-related cases with the economic crime investigation brigade of a district public security bureau.

2023.02.27

On the afternoon of February 22, 2023, lawyer Han Ming of Shengdian Law Firm was invited by a district public security bureau in Shenzhen to share and exchange experience in handling tax-related cases with representatives of the economic crime investigation brigade and the police station in the jurisdiction. In this exchange meeting, lawyer Han Ming comprehensively shared the relevant practical experience of handling tax-related cases from the perspective of prosecutors handling tax-related cases in combination with his judicial experience in handling major tax-related cases during his previous period as a public prosecutor.

At the beginning of the sharing meeting, the host introduced the experience of lawyer Han Ming. Lawyer Han Ming has been engaged in public prosecution work in a city procuratorate and a district procuratorate for 16 years, and previously engaged in legal work in a listed company for three years. He has the triple work experience of corporate legal affairs, prosecutors and lawyers. Lawyer Han Ming has handled many major, difficult and complex economic crime cases during his work in the procuratorate, and has been awarded the honorary title of "Top Ten Public Prosecutors" of Shenzhen procuratorial organs.

After the official start of the sharing meeting, lawyer Han Ming first introduced the purpose of the special VAT invoice, took the golden ticket as an example to describe the modus operandi of tampering with the invoice, and demonstrated the criminal process of falsely issuing the golden ticket by means of illustration. Then, lawyer Han Ming showed everyone a case of falsely issuing special VAT invoices with as many as 2079 files that he had handled. Taking the "Tsunami No. 1" project as an example, he restored the modus operandi of customs tickets through a flow chart. Subsequently, Lawyer Han Ming introduced the types and common manifestations of false opening, as well as the evolution of false opening criminal techniques, and summarized the characteristics of tax-related cases. Through the major tax-related cases handled by Shenzhen in recent years, such as "Lightning No. 3", "Lightning No. 4", "Wave No. 1", "Shovel No. 1", etc., it shows Shenzhen's experience in handling tax-related cases. Rich. Then, lawyer Han Ming interpreted the relevant legal provisions and judicial interpretations for handling tax-related cases from the perspective of prosecutors, and introduced in detail the requirements of the Supreme Law and the Supreme Procuratorate on the subjective purpose and objective loss of falsely issuing special VAT invoices. After that, lawyer Han Ming analyzed the false tax fraud projects such as "lightning one" and "lightning three" from the aspects of case background, crime process and organizational division of labor through the process diagram.

As the object of this experience sharing exchange is the economic investigation police officers, lawyer Han Ming also combed the evolution of Shenzhen's tax-related criminal case handling agencies and the division of jurisdiction over cases, and shared his experience in the process of handling tax-related cases. Lawyer Han put forward his own opinions and experiences on issues such as split and split, return of funds, distribution of goods and tickets, reverse signing of contracts, profit model, etc, also pointed out that the public security organs in handling tax-related cases need to focus on six issues.

After the speech, lawyer Han had a heated discussion with the economic investigation police officers present. After the meeting, everyone praised the sharing and exchange.

Lawyer Profile

THE LAWYERS

Han Ming

Full-time lawyer of Shengdian Law Firm, graduated from Zhengzhou University Law School, graduate student of civil and commercial law of China University of Political Science and Law, master of law, has been engaged in public prosecution (criminal prosecution) in Shenzhen Bao'an District People's Procuratorate and Shenzhen People's Procuratorate for 16 years. He has been awarded "Top Ten Public Prosecutors" and "Top Ten Prosecutorial Secretaries" by Shenzhen procuratorial organs ".

Lawyer Han Ming has handled the robbery and murder of a female car owner in the parking lot of a city public security bureau, the robbery and murder of a unit's police, and the murder case of Nanshan to a certain peak community. The Ministry of Public Security and the State Administration of Taxation jointly supervised the "Lightning No. 1", "Lightning No. 3", "Lightning No. 4", "Wave No. 1", "Wave No." Shovel No, as well as the General Administration of Customs to supervise the "GS01", "GS07", "HS03", "LS02", "LS03" series of smuggling projects.