The change in the verdict regarding the civil claim was canceled due to the fact that the court of first instance resolved the civil claim on the basis of sufficiently fully researched case materials and in accordance with the requirements of the criminal procedure law.
By the verdict of the Kostanay City Court dated March 3, 2010: B., sentenced under part two of Article 222 of the Criminal Code to 2 years in prison with deprivation of the right to hold senior positions in commercial organizations for a period of 2 years with a fine of 200 MCI in the amount of 282,600 tenge. The punishment was imposed with the application of Article 63 of the Criminal Code on probation for 2 years. The civil claim of the Tax Committee for Kostanay has been partially satisfied. 16,740,412 tenge was collected from B. to the state revenue, the state fee was 167,404 tenge, and the procedural costs were 22,800 tenge. By the verdict of court B. He was found guilty of repeatedly evading payments to the state budget from organizations by including deliberately distorted income and expense data in the declaration and other documents related to the calculation or payment of taxes and other payments to the state budget. The case was not considered on appeal. By the decision of the cassation judicial board of the Kostanay Regional Court of October 24, 2013, following the cassation protest of the prosecutor, the verdict of the Kostanay City Court of March 3, 2010 against B. was changed: in terms of a civil claim for recovery from B. The state received 16,740,412 tenge, the state fee in the amount of 167,404 tenge, and the procedural costs in the amount of 22,800 tenge were canceled. The claim of the Tax committee for Kostanay was denied. The cassation appeal of the prosecutor is satisfied.By court decision No. 2 of Kostanay dated February 9, 2012, the court's verdict based on Article 5 of the Criminal Code was brought into line with legislative changes, B. was released from punishment with the removal of his criminal record. Having examined the materials of the criminal case at the request of the convicted person's lawyer, the Supervisory judicial Board for Criminal Cases of the Supreme Court of the Republic of Kazakhstan overturned the decision of the cassation instance, leaving unchanged the verdict of the Kostanay City Court of March 3, 2010 on the following grounds. B.'s guilt in the crime imputed to him was established by the totality of evidence examined at the court session, which is not disputed in the petition.
The change in the verdict regarding the civil claim was canceled due to the fact that the court of first instance resolved the civil claim on the basis of sufficiently fully researched case materials and in accordance with the requirements of the criminal procedure law.
B.'s actions are qualified correctly. The penalty was imposed in accordance with the requirements of Article 52 of the Criminal Code. At the same time, the cassation instance's conclusion that the court's verdict unreasonably satisfied the civil claim of the tax authority brought against the founder and director of S.B. LLP is incorrect. In accordance with the second part of Article 162 of the CPC and paragraph 8 of the Normative Resolution of the Supreme Court of the Republic of Kazakhstan dated June 20, 2005 No. 1 "On consideration of a civil claim in criminal proceedings", a civil claim is brought against the accused (defendant) or against persons who are financially responsible for the harm caused by them or for harm caused by socially dangerous acts. the insane. On the basis of paragraph 26 of the said resolution, a civil claim is subject to satisfaction in whole or in part if a criminal case is convicted by a court or a decision is made to apply a compulsory medical measure to an insane person. It follows from the materials of the criminal case that B. is the sole founder and director of LLP "S", and in the period of 2007, LLP "S", represented by B., carried out financial and economic activities. By committing the crime, B. was guided by selfish intent and acted solely in his personal interests. Consequently, the court of first instance, having found B. guilty under the second part of Article 222 of the Criminal Code, correctly decided to partially satisfy the civil claim of the Tax Committee against G. Kostanay and collected 16,740,412 tenge from him to the state income – the amount of taxes unpaid to the state budget, state duty in the amount of 167,404 tenge, procedural costs in the amount of 22,800 tenge.Moreover, it can be seen from the materials of the criminal case that due to the recognition of LLP "S" as bankrupt by the decision of the specialized interdistrict economic court of Kostanay region dated March 26, 2008, it is impossible to recover material damage from a legal entity. Thus, the court of first instance resolved the civil claim based on sufficiently fully investigated circumstances, in accordance with the requirements of the criminal procedure law. The amount was recovered from the person whose actions directly caused harm to the state. At the time of the decision of the cassation instance, no measures had been taken to pay the amount recovered by the court verdict in B.'s civil claim.
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
