Recently, the job of place of Hubei new center that gets social attention fully limited company (next weighing " Xin Yuan company " ) absorbed public deposit case illegally to have a result, final judgment of court of city intermediate people adjudicates this company, former executive general manager, former teller makes admit public deposit guilt illegally, sentence this company to punish gold 1 million yuan, sentence person of two the accused respectively set term of imprisonment 3 years, probation punishs gold 5 years 70 thousand yuan.
(international square project / the data pursues)
First instance cognizance
New center company absorbs gold illegally more than yuan 1.1 billion
3 the accused are respectively " new center company " , Gong Mou (this year 50 years old, former department " new Yuan Gong manages " executive general manager) , Li Mou (female, this year 35 years old, former department " new Yuan Gong manages " cashier) .
"New Yuan Gong manages " development the city zone " international square project " lack capital and draw social fund illegally, because be suspected of crime, on September 10, 2015, 11 days, gong Mou of the accused person, Li Mou to a criminal give himself up to the police of public security mechanism.
(international square project / the data pursues)
First instance of court of treasure division people is tried east east unit of the accused of first trial of accusation of procuratorate of treasure division people " Xin Yuan company " , person Gong Mou, Li Mou makes first trial the accused admit public deposit guilt illegally one case.
First instance of court of treasure division people is maintained east, in May 2008, other is registered held water " Xin Yuan company " . November 2008, zhang Mou is joined and control this company actually, begin to develop the city zone " international square project " . Because the project lacks capital, zhang Mou is approved without financial administration, face a society with company name not specific public draws fund, and etc of Li Mou of Gong Mou of executive general manager of company of incite sb to do sth, cashier " Xin Yuan company " the staff member ceases with affirmatory monthly interest 3% to 5% for bait, publicize to the social personnel such as relative, friend, acquaintance " new center company " collect money illegally business, according to legend of classics mouth mouth is social community hep, community of prevail on society to " Xin Yuan company " bankroll. In November 2013, zhang Mou dies due to illness, "New center company " capital chain ruptures, collect money money principal and interest cannot pay on time.
End in September 2013, the accused unit " new center company " draw fund illegally to renown individual and 3 219 units in all more than yuan 1.1 billion. Absorption fund is used at paying to collect money person principal and interest more than yuan 760 million, with Yu Yuanan and other places 10 projects invest more than yuan 8600. "New center company " with collect money the paragraph is touched buckle " international square project " the money that buy a house more than yuan 260 million.
Gong Mou of the accused person was entered in September 2009 " new center company " the job, allowed to carry out general manager in June 2011. The human relations in society that Gong Mou uses him introduces 7 people to arrive early or late " new center company " collect money, draw fund more than yuan 2.99 million. Employee of the requirement on the week regular meeting that holds in the company deposits money to solve capital problem for the company through admitting folk, organize financial personnel to undertake adjustment to the items of an account related the company at the same time, avoid to mirror a company to collect money external, handle the end that Wu of industrial and commercial, duty examines in order to achieve. In July 2012, the capital pressure that brings by high interest loan to alleviate, zhang Mou and Gong Mou put forward to collect money on week regular meeting the paragraph can compensate for " Xin Yuan company " international square project buys house fund, conduction formalities needs to be approved via two people autograph, cashier Li Mou is registered affirm. During Gong Mou allows to carry out general manager, "New center company " absorb the public illegally to deposit money more than yuan 940 million.
Li Mou of the accused person is entered at following Zhang Mou in November 2008 " new center company " the job, hold the position of firm cashier. Li Mou uses his human relations in society, introduce 2 people to arrive early or late " new center company " collect money, draw fund more than yuan 1.95 million. In the meantime, via Zhang Mou incite sb to do sth, li Mou is in charge of accepting deposit, pay principal and interest and separate charge to an account, major fund all did not enter account of company financial treasurer, stock however be in more than pieces of 70 banks of open of bank of Home Jing Men much with the individual name such as Zhang Mou, Li Mou inside card, by Zhang Mou, Li Mou management. When particular operation, by collect money participate in a person to infiltrate capital the bank of the person such as Zhang Mou gets stuck according to Zhang Mou's requirement on, receipt for a loan and loan contract sign by Zhang Mou and build " new center company " seal. According to bilateral agreement, zhang Mou arranges Li Mou to turn accrual to collect money the bank account that shares a person, later by circumstance of income and expenses of Li Mou general separate charge to an account. Li Mou is in during holding the post of a cashier, participate in absorb the public illegally to deposit money more than yuan 1.1 billion.
First instance adjudicates
3 the accused make admit public deposit guilt illegally
First instance of court of treasure division people thinks east, the accused unit " new center company " disobey national finance to manage code, draw public deposit illegally, disturbed finance order, amount is huge, its behavior already was formed admit public deposit guilt illegally. Gong Mou of the accused person, Li Mou as " Xin Yuan company " direct responsibility personnel, disobey financial administration laws and regulations, draw public deposit illegally, disturbed finance order, amount is huge, its behavior already all was formed admit public deposit guilt illegally.
After case of Gong Mou, Li Mou is sent active a criminal give himself up to the police, confess the guilt that narrates oneself according to the facts, the department confesses his crime, OK and light punishment; Gong Mou, Li Mou has less important, auxiliary effect in unit crime, the department is accessary criminal, ought to punish lightly.
Court of first instance adjudicates the accused unit lawfully " new center company " make admit public deposit guilt illegally, condemn fine 1 million yuan; Some makes Gong of the accused person admit public deposit guilt illegally, sentence a set term of imprisonment 3 years, probation punishs gold 5 years 70 thousand yuan; Person Li Mou makes the accused admit public deposit guilt illegally, sentence a set term of imprisonment 3 years, punish gold 70 thousand yuan; To experience case illegal earning is reached close down, the sequestered, illicit money spoil that freezes on record gives pursue and wipe out, the case group that by the government relevant section establishs deals with.
2 careful final judgment
Accusation of 3 the accused holds water
After first instance adjudicates, the accused " Xin Yuan company " to city appeal of intermediate people court puts forward: "New center company " behavior is not formed admit public deposit guilt illegally, one adjudgement is maintained definitely " new center company " the individual behavior that criminality is Zhang Mou, "New center company " already repaid major borrow or lend money, and there still is profit after the project that finish.
Li Mou of person of first instance the accused reachs its paraclete plead to put forward to appeal of court of city intermediate people: Li Mou serves as " new center company " the cashier is fulfilled close pay the duty that reachs charge to an account, did not participate in what collect money illegally is decision-making with carry out, and Introduction Li Mou participates in introductory 2 people is its relative, original judgement measurement of penalty is overweight.
2 careful cognizance is found out, "New Yuan Gong manages " , the fact that Li Mou and Gong Mou absorb the public illegally to deposit money and evidence and first instance are identical. The quote of careful of front courtyard of evidential classics first instance that first trial adjudicates to cognizance fact place collects a letter, qualitative card, 2 examine and verify are solid, its source is lawful and significant, place card content is objective and true, 2 careful court gives affirm.
About " new center company " put forward " ' Xin Yuan company ' behavior is not formed admit public deposit guilt illegally, original trial is maintained definitely ' new center company ' the individual behavior that criminality is Zhang Mou, ' new center company ' already repaid major borrow or lend money, and there still is profit after the project that finish " a:appellant reason. Via checking, "New center company " financial and relevant data and " Xin Yuan company " with 219 loan that individual and 3 units sign the contract reachs a bank to trade record, much name collects money of the attestation that participates in a person and Gong Mou, Li Mou for narrating mutual confirm, prove Zhang Mou became a shareholder in November 2008 " new center company " successor company general manager, its are in " new center company " during hold a post and be in charge of company routine actually, draw fund to not specific public with company name more than yuan 1.1 billion, draws fund is used at " new center company " run, remand the fact that absorbs capital principal and interest and investment project. "New center company " afore-mentioned behavior accord with what the unit commits a crime to make important document, the total capital that ought to draw to place assumes criminal responsibility.
Put forward about Li Mou and its paraclete " Li Mou serves as ' Xin Yuan company ' the cashier is fulfilled close pay the duty that reachs charge to an account, did not participate in what collect money illegally is decision-making with carry out, and Introduction Li Mou participates in introductory 2 people is its relative, original judgement measurement of penalty is overweight " a:appellant reason and apologetic opinion. Via checking, li Mou is in " new center company " during holding the position of a cashier, the arrangement that waits for a person according to Zhang Mou is in charge of collecting money the income of the paragraph, custodial with defray and introduction ginseng and 2 companies raise funds, department " new Yuan Gong manages " direct responsibility personnel, should press absorb public deposit blame illegally to punish. But after in view of Li Mou on record is sent, active a criminal give himself up to the police is offerred according to the facts narrate him crime, less important effect has in collective crime, participate in collect money divide the spoils of the Yi Wei in the process gains profit, and " new center company " the part collects money participate in person delegate to express to forgive and request a court to be punished lightly to its, the fact that commits a crime according to Li Mou, property, clue and the harm degree to the society, combinative community is correctional the opinion that the orgnaization suggests to sentence blame imprisonment punishment to Li Mou, can sentence probation to Li Mou.
2 careful court thinks, "New center company " disobey national finance to manage code, draw public deposit illegally, disturbed finance order, amount is huge, its behavior already was formed admit public deposit guilt illegally. Li Mou, Gong Mou as " Xin Yuan company " direct responsibility personnel, disobey financial administration laws and regulations, draw public deposit illegally, disturbed finance order, amount is huge, its behavior already all was formed admit public deposit guilt illegally. After case of Gong Mou, Li Mou is sent active a criminal give himself up to the police, confess the guilt that narrates oneself according to the facts, the department confesses his crime, OK and light punishment; Gong Mou, Li Mou has less important, auxiliary effect in unit crime, the department is accessary criminal, ought to punish lightly. Combinative community is correctional the opinion that the orgnaization suggests applicable to Gong Mou, Li Mou blame imprisons punishment, to its declare probation won't is opposite place living community causes great and undesirable effect, all applicably probation.
2 careful court tries eventually lawfully appeal definitely unit " Xin Yuan company " make admit public deposit guilt illegally, condemn fine 1 million yuan; Appellant Li Mou makes admit communal deposit guilt illegally, sentence a set term of imprisonment 3 years, probation punishs gold 5 years 70 thousand yuan; Changeless to the court decision of Gong Mou of person of first instance the accused, namely some makes Gong admit public deposit guilt illegally, sentence a set term of imprisonment 3 years, probation punishs gold 5 years 70 thousand yuan; To experience case illegal earning is reached close down, the sequestered, illicit money spoil that freezes on record gives pursue and wipe out, the case group that by the government relevant section establishs deals with.
The lawyer reminds
Accountant cashier should stand fast professional bottom line
If is the Zhang Mou that because die in one's bed dies,probably the reader can ask living should be chased after duty? Why can this firm cashier also sin? Does this case have He Qi to show to broad cashier, accountant?
Liu Jun of solicitor of office of attorney of Hubei new season is solved, if Zhang Mou is living,can get for certain penal punish. The management that Zhang Mou regards the effective control person of the company as to draw deposit illegally to the company is had cannot the responsibility of shirk, already died because of its just about, basis criminal procedural law sets the 16th times, person of guilty suspect, the accused dies, do not investigate criminal duty.
Li Mou regards firm cashier as personnel, the regulation that should press accounting method and accounting profession morality strictly is depended on compasses fulfill accountant business accounting, execute an accountant to supervise. Basis accounting method the 9th, the 29th regulation, the economic business item that the unit needs beard basis happens actually undertakes accountant business accounting, fill make accountant certificate, book of Zhang of the accountant that register, weave financial accounting reports. At the same time personnel of accountant orgnaization, accounting discovers collection of accountant Zhang book-keeping and objective, money reachs concerned data not of conform to, according to the country the regulation of centralized accounting system has authority proper motion to handle, ought to handle in time. Li Mou is witting Zhang Mou is malfeasant, still accept its incite sb to do sth, be engaged in illegal activity providing help function actively for Zhang Mou, be bad law establishs false items of an account, undertake for imbibition money income, custodial with defray, deal with to the finance affairs of deposit have direct responsibility, answer to have decide on sb's punishment with the blame by what draw public deposit illegally.
Broad accounting clerk must be scrupulouslied abide by in be engaged in an accountant work abide by professional morality, improve business quality, must not provide data of false and financial accounting for the company, the accountant that disobeys accounting method and country to unite to discovering makes the conduct that spends a regulation, want basis accountant way the 30th regulation has report to the authorities, and the conduct that because be,cannot accept the leader's incite sb to do sth and makes be bad law.
