On May 10, a criminal report that Jiangsu omits court of intermediate people of the city that do not have stannum, will " arctic bright day " the empty case with this strange penates sends debt company to gather up thoroughly skin. Let a person can't help however of be suspicious is, one ruptures because of capital catenary bring about workshop to do not have finishing, national tax authority proves ratal is the enterprise of 0, how be to pass " layer upon layer examine and verify " is what hair debt puts on record obtain successfully in bourse?
Material builds false diddle to put on record
The story wants from 2009 the bottom begins to tell case. At that time, limited company of science and technology of day of Jiangsu arctic bright (next abbreviation " arctic bright day " ) just hold water, because lack capital, the company did not build go into operation all the time. The eye looks at a company to develop get into trouble, 2012, fact of arctic bright day charges a person after Yang Mou and armour of legal person Yang Mou are consultative, plan to hand in an application blame to issue debt of collect of illicit of medium and small businesses publicly up, by Zhongshan negotiable securities bear annul, amount does not exceed 100 million yuan.
However the factory has not build go into operation, also do not have the pay taxes record since 2010, do a such companies that are in dormancy condition almost pass financial audit how possibly again, fulfil his duty to investigate etc a series of guard a pass strictly? According to the affidavit of Yang Mou armour, put on record to pass, its looked for a person to forge report of audit of firm of arctic bright weather and pay taxes proof.
such, march 2013, arctic bright day passes what be in charge of in Zhongshan negotiable securities " bond collect manual " in conceal a company to have not build the put into production, major item that still does not have sales revenue and profit, refer false audit report, pay taxes to prove to wait for material, diddle Shanghai stock exchange puts on record, put on record amount is do not exceed 100 million yuan, bond deadline is 3 years period, sale deadline is 6 months.
Capital crossing the bridge is fictitious subscribe
However although put on record in one's hand, but the subscribe circumstance of chilly gave facing one of arctic bright day one club again. In September 2013, because investor subscribe intent is insufficient, this bond is faced with issue failure. Then Yang Mou and Yang Mou armour appear personally loan 67 million yuan, part with Jiangsu beautiful yttrium the name of limited company of science and technology of jade-like stone illume is false subscribe 7 million yuan, the name that with Shenzhen investment of city China curtilage expands limited company is false subscribe 60 million yuan, the immediately after subscribe is finished remands lender. Final and actual collect runs limited company to fine seed capital (next abbreviation " fine seed capital " ) 27 million yuan of capital of subscribe.
In June 2016, fine seed capital and in gold innovates (Beijing) asset management limited company (next abbreviation " in gold innovates " ) sign creditor's rights to make over an agreement, par value is narrated to be 27 million yuan bond before innovation of the gold in the agreement suffers those who allow hold of fine seed capital with 26.35 million yuan price.
According to relevant witness testimony, actually in golden innovation is to suffer investment of Shanghai new coin and Shenzhen sky to open the commission of in relief investment to go to those who let sufferring, these two companies did not issue the aptitude of fund, reason is used in the aptitude that gold innovates will buy arctic bright the ruler of heaven to manage illicit collect debt serves as " in golden innovation achieves increase 1 " the product of conduct financial transactions of fund. Because arctic bright day did not press an agreement to pay the interest 2015, bond cannot be made over by limitation, still hold by generation of fine seed capital so.
Break a contact is brought so that come to the light
Some expresses witness dragon, its company ever contributive innovation of 12 million yuan of gold in was being bought achieves increase 1 " , did not cash in time as a result of arctic bright day later capital and accrual, went looking for Yang Mou. Yang Mou says the government is helping his think method goes bankrupt recombine. But its go to a factory probing discovery, arctic bright day does not have put into production at all.
There still is You Mou like the photograph to it. In June 2016, shenzhen sky opens in relief investment contributive 14.6 million yuan are bought " in golden innovation achieves increase 1 " fund, outstanding capital mixes exceed the time limit of the other side after accrual. 2017 first half of the year, company of innovation of the gold in its company combination encourages to lodge a complaint of city people court to appropriate.
Then in July 2017, share of bright and beautiful dragon discloses, subsidiary Zhongshan negotiable securities receives forensic subpoena: Golden innovation serves as accuser in, with arctic bright day, medium Hai Xinda assures, Zhongshan negotiable securities and thing of Ren Dong of arctic bright climate, inspect thing and senior administrator in all 6 people serve as the accused, with fine fact capital serves as the 3rd person, trade with respect to debenture dispute encourages to lodge a complaint of city people court to Jiangsu province appropriate, experience record amount thirty-seven million and ninety-four thousand yuan.
In November 2018, zhongshan negotiable securities is received " court of intermediate people of city of Jiangsu province Nanjing is civil ruling book " , because course of study of beautiful of the accused poplar is suspected of issueing negotiable securities blame false, dismiss suit of calm case break down.
Issue final judgement false
In April 2019, province of Jiangsu of public prosecution mechanism accuses without procuratorate of stannic city people armour makes arctic bright day and Yang Mou of the accused person issue bond blame false one case cognizance is terminative. The basis adjudicates a result, bright day makes arctic of the accused unit issue bond blame false, sentence fine RMB 1 million yuan; Yang Mou armour makes the accused person issue bond blame false, sentence a set term of imprisonment one year 3 months (come to stopped on May 27, 2019 from Feburary 28, 2018) ; Instruct limited company of science and technology of day of bright of arctic of Jiangsu of the accused unit to violate earning to investor pay compensation for what one has unlawfully taken.
According to the appraisal opinion that issues without stannic city public security bureau, send check " limited company of science and technology of day of Jiangsu arctic bright report of audit of forms for reporting statistics of finance affairs of 2 0 one 0 year " on " China registers accountant " the autograph handwriting on the doubtful autograph of place and example is not same person is written; The Yin Wen that sends check (include Yin Wen of office of tax authority, accountant) also go up with corresponding example identical content Yin Wenjun is not same a seal impression.
In addition, office of accountant of Jiangsu day Hua Dapeng proves, the company did not sign the business trust deed of debt of collect of illicit of medium and small businesses with arctic bright day, also did not issue debt of collect of illicit of medium and small businesses to issue any files and audit report for this company, and the circumstance such as the audit report with true nature of bright of 2010-2012 year arctic.
Pay taxes of the proof of pay taxes of year of company of arctic bright weather that appropriate promotes bureau of city state tax and land tax bureau to offer, value added tax declares pay taxes of watch, enterprise income tax to declare the data such as watch, balance sheet to also show, arctic bright day answer in 2010 year, 2011 year, 2012 year accept value added tax, enterprise income tax all is 0.
Fulfil his duty to investigate why neglect one's duty
Check with accountant office, revenue obviously can discover the flaw that make a holiday, go obviously plant area has a look to be able to discover the factory is produced without start working from beginning to end... but of odd is, this coarse fraud or success had cheated everybody's eye, hall and of emperor finished put on record issue.
According to Xu Mou armour is explained, 2012 8, in September, zhongshan negotiable securities carried on below other introduction project of debt of collect of illicit of arctic bright day. Fulfil his duty to investigate relevant data to be offerred by the enterprise, its undertake checking to material, the spot looks, have a few investigation. Cui Mou is in charge of finance affairs fulfilling his duty to investigate, its are responsible and financial beyond fulfil its duty to investigate, next its and Cui fulfil his duty some findings report and other put on record kernel of material cable company.
Cui Mou confirms, its are in charge of project of arctic bright day only bear make financial part, basically be Xu Mou armour is in charge of. Financial data is the enterprise is sent sometimes related, it is Xu Mou sometimes armour brings back, yang Mou armour provides the data of arctic bright day.
The attestation of witness Shi Mou notes disclose, 2012 second half of the year, yang Mou says arctic bright day wants to issue illicit collect debt, ask its to help give book of opinion of a law to put on record to bourse. Hind legal opinion book is done according to the requirement of Zhongshan negotiable securities, pattern plate is offerred by the person of Zhongshan negotiable securities, its issue opinion book according to pattern plate.
Although superintend,emphasize intermediary orgnaization Wu wanting to guard entrance door of good capital market again and again, but total somebody is paralytic carelessness, explore in the brim of neglect one's duty. "Fulfil one's duty responsible " not be an empty talk, "Fulfil his duty to investigate " also should not be be an armchair strategist only.
