The Prosecutor General's protest was left without satisfaction.
D. was sentenced under art.222, part 3 of the Criminal Code with the use of S.S.3, 4 of art.55 of the Criminal Code to 3 years and 6 months of imprisonment with deprivation of the right to engage in entrepreneurial activity for a period of 2 years.
Based on Article 63 of the Criminal Code, the imposed basic punishment is suspended with the establishment of probation control for the same period.
The verdict was not reviewed on appeal.
By the verdict of the court, D. was found guilty of being the founder and director of PP LLP, evaded paying a particularly large amount of tax to the budget in the amount of 129,639,381 tenge, by entering distorted income and expenditure data into tax returns.
The cassation instance upheld the verdict, while the Prosecutor General's protest was dismissed on the following grounds.
The court reasonably found D. guilty of committing a crime. The pre-trial investigation authorities have collected sufficient evidence that is acceptable, reliable and relevant, which confirms the guilt of the convicted person.
During the consideration of the criminal case in court, D., with the participation of a defender, petitioned the judge to conclude a procedural plea agreement in the case, where he indicated that he fully acknowledged the charge, repented of what he had done, did not dispute the charge and the available evidence of the crime he had committed, as well as the nature and extent of the harm he had caused.
As a result, a procedural agreement was concluded on a voluntary basis in the form of a plea bargain between the prosecutor and D. with the participation of a defense lawyer, where D. fully admitted guilt and voluntarily expressed a desire to conclude a procedural agreement.
The conditions for concluding this procedural agreement, stipulated in art.613 part 1 of the CPC, were met.
During the pre-trial investigation, D. also admitted guilt for the crime, indicating that he had bought PP LLP in 2011, being the sole founder and director, and had signed the agreement and declarations to the tax authority himself.
Witness R., who worked as an accountant at PP LLP, explained during the pre-trial investigation that the founder and head of this partnership was D., who was engaged in negotiations and drafting contracts himself.
The case materials established that contracts, declarations, and tax reports with distorted data on expenses from the LLP were signed by D., as the sole founder and director.
In connection with the above circumstances, the validity and substantiation of D.'s guilt in committing a crime is not questionable.
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
