The High-Level People's Procuracy in Hanoi has decided to appeal the case of the director of a company in Hai Phong directing his daughter-in-law to keep more than 12 billion VND off the accounting books for personal expenses.
According to the case file, Mr. Nguyen Van Xien, Director of Binh Minh Food Company (in Hai Phong) signed a notice requesting the company's product distributors to transfer part of the money into the company's account and part into the personal account of Ms. Tran Ngoc Mai Lien (Deputy Head of the company's accounting department, Mr. Xien's daughter-in-law).
The investigation conclusion of Hai Phong City Police, the indictment of Hai Phong City People's Procuracy, and the first instance judgment of Hai Phong People's Court all show that: From June 2017 to December 2018, the distributors transferred part of the money to the company account and part of the money to Lien's personal account.
The amount of money that distributors transferred to Tran Ngoc Mai Lien's account was more than 18.6 billion VND, which was the company's sales revenue. After that, Lien only paid more than 6.5 billion VND to the company. The remaining amount of more than 12 billion VND, Lien left out of the accounting books and spent it all according to Mr. Xien's instructions.
The appraisal conclusion of Hai Phong Tax Department determined that the amount of corporate income tax and value added tax (VAT) left off the accounting books of the company that must be paid is more than 3.6 billion VND.
Binh Minh Food Company Factory.
With the above behavior, Hai Phong City People's Procuracy prosecuted Nguyen Van Xien and Tran Ngoc Mai Lien for the crime of Violating accounting regulations causing serious consequences, stipulated in Clause 3, Article 221 of the Penal Code, with a penalty of 10 to 20 years in prison.
At the first instance criminal verdict of the Hai Phong City People's Court, defendant Nguyen Van Xien was sentenced to 18 months in prison, Tran Ngoc Mai Lien to 12 months in prison with a suspended sentence, both for tax evasion.
Immediately after the first-instance trial, the High-level People's Procuracy in Hanoi signed a decision to appeal the first-instance judgment of the Hai Phong City People's Court on the grounds that the first-instance court overlooked the crime of embezzlement of property of Nguyen Van Xien and Tran Ngoc Mai Lien.
The appeal assessed that the defendants used fraudulent tricks to appropriate more than 12 billion VND from the company.
The defendants transferred more than 6.6 billion VND to Nguyen Thanh Trung's personal account (Xien's son, Lien's husband); paid for Lien and her husband's house more than 733 million VND; transferred 1 billion VND to Tran Thi Diem (Xien's wife) and used it for other personal purposes... which have not been recovered and returned to the enterprise.
For the above reasons, the High-level People's Procuracy in Hanoi decided to appeal to the High-level People's Court in Hanoi to review the appeal in the direction of annulling the entire first-instance criminal judgment of the Hai Phong City People's Court for re-investigation and re-trial according to the provisions of law.
However, after nearly a year, the High People's Procuracy in Hanoi issued an appeal decision, but the above case has not yet been brought to trial.
Article 346 of the Criminal Procedure Code stipulates the time limit for appeal hearing: The High People's Court must open the appeal hearing within 90 days from the date of receiving the case file...
Within 75 days from the date the High People's Court accepts the case, the presiding judge must issue one of the following decisions: Suspend the appeal trial, bring the case to appeal trial...
Source: https://vtcnews.vn/giam-doc-chi-dao-con-dau-de-ngoai-so-sach-ke-toan-12-ty-dong-ar910034.html
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