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The criminal gang used the guise of a regular business company to defraud more than 26 million yuan in export tax rebates through means such as buy and sell orders, fictitious goods exports, and false foreign exchange settlement. Eleven people were sentenced.

Recently, the Supreme People's Procuratorate and the Ministry of Public Security jointly released "Typical Cases of Punishing Crimes of Defrauding Export Tax Rebates in accordance with the Law", and the case of "Huang Moupeng and others defrauding export tax rebates, illegal business operations, and forging and selling state agency documents and seals" was selected.

The case shows that in March 2017, the defendant Huang Moupeng conspired with Qiu Moufu, Qiu Moucai, Liu Mou and others to defraud the state of export tax rebates by means of buying and selling orders, fictitious goods exports, and false foreign exchange settlement under the guise of a regular business company. From March 2017 to March 2019, by jointly controlling the operating rights of "shell" companies such as Company X, they converted foreign trade orders with actual export business but no tax rebate qualifications into export foreign trade orders of the above-mentioned "shell" companies, and then applied for export tax rebates in the name of the above-mentioned "shell" companies by purchasing false customs declarations, false input invoices and illegal foreign exchange settlement, defrauding export tax rebates totaling more than RMB 26 million.

From March 2016 to April 2019, the defendant Huang Moupeng, together with Qiu Moucai and others, contacted foreign trade clients through QQ, WeChat, etc., and attracted foreign trade clients to remit foreign currency into the public accounts of the company opened by Huang Moupeng and others overseas at a higher exchange rate, and used the domestic personal account controlled by Huang Moupeng to transfer the corresponding RMB to foreign trade clients. After audit, the defendant Huang Moupeng and others bought and sold foreign exchange totaling more than 112 million yuan using the above method.

Since November 2015, S Company has obtained a large amount of real export declaration information while accepting the entrustment of some foreign trade customers who need to "buy customs declaration" (that is, customers have export needs but do not have export business rights). In order to make illegal profits, Huang Moupeng conspired with Lu Moujie to buy and sell customs declarations for profit. S Company controlled by Huang Moupeng sold the real customs declaration information (including cargo container numbers, packing lists, booking lists, etc.) to the customs declaration company controlled by Lu Moujie.

Lu Moujie used the name of a foreign trade unit with export rights to apply for the above customs declaration information, and obtained the customs declaration form issued by the customs, and then sold the customs declaration form to the declaration business unit on the above customs declaration form for profit. Afterwards, Lu Moujie paid fees to S Company controlled by Huang Moupeng at a price ranging from 2,000 yuan to 15,000 yuan per copy as agreed. According to the audit, from November 2015 to November 2016, Huang Moupeng instructed Yu Mouling to buy and sell a total of 83 customs declaration forms. In addition, in order to facilitate the customs declaration business during the operation, Huang Moupeng privately forged a seal of the "Guangzhou Entry-Exit Inspection and Quarantine Bureau".

The Supreme People's Procuratorate introduced that on July 31, 2019, the Tianhe District Branch of the Guangzhou Public Security Bureau of Guangdong Province transferred the case for review and prosecution on the grounds that Huang Moupeng and 15 others were suspected of crimes such as defrauding export tax rebates, buying and selling official documents of state organs, and illegal business operations.

On March 17, 2020, the People's Procuratorate of Guangzhou City, Guangdong Province, filed a public prosecution against Huang Moupeng and 11 others for the crime of defrauding export tax rebates, illegal business operation, and forgery, sale and purchase of state agency documents and seals; on the same day, three ordinary employees including Ye Mouling who played a minor role were relatively not prosecuted, and Tang Moufang was not prosecuted due to doubts; on April 22, 2021, Huang Moupeng and six others were additionally prosecuted for some of the criminal facts of defrauding export tax rebates.

On March 15, 2022, the Guangzhou Intermediate People's Court of Guangdong Province sentenced Huang Moupeng to 20 years in prison and a fine of 7.23 million yuan for the crime of defrauding export tax rebates, illegal business operations, and forging and buying and selling state agency certificates and seals; sentenced Qiu Moucai and two other defendants to 14 years and 9 years in prison for the crime of defrauding export tax rebates and illegal business operations, and fined 6.12 million yuan and 3.08 million yuan respectively; sentenced Qiu Moufu and three other defendants to prison terms ranging from 13 to 5 years for the crime of defrauding export tax rebates, and fined them; sentenced the defendant Yu Mouling to 3 years in prison for the crime of buying and selling state agency certificates, and fined them; and sentenced the remaining 4 defendants to prison terms ranging from 4 years and 3 months to 3 years for the crime of illegal business operations, and fined them. After the verdict was announced, Huang Moupeng, Qiu Moucai, Qiu Moufu and other 6 people appealed. On July 13, 2023, the Guangdong Provincial Higher People's Court ruled to dismiss the appeal and uphold the original verdict.

The Supreme People's Procuratorate stated that the crime of defrauding export tax rebates is characterized by a long criminal chain involving multiple links of illegal and criminal behavior. When handling such cases, it is necessary to pay attention to verifying whether the relevant personnel are suspected of other crimes in the purchase and sale of customs declarations, illegal foreign exchange purchase, distribution of goods and invoices, etc., and accurately determine the charges and number of crimes in accordance with the law. For those who defraud export tax rebates and commit other crimes at the same time, they shall be punished for multiple crimes in accordance with the relevant provisions of the Criminal Law.

In this case, the criminal gang's illegal foreign exchange exchange and purchase and sale of state agency certificates were not initially intended to defraud export tax rebates, but to directly profit from them. The evidence in the case confirms that the alleged foreign exchange exchange and purchase and sale of state agency certificates did not overlap with the criminal activities of the company involved in false exports to defraud export tax rebates, and they were not accomplices. They independently constituted the crimes of illegal business operations and the crimes of buying and selling state agency certificates, and they should be punished for multiple crimes.

In addition, there are many people involved in the crime of defrauding export tax rebates. The judicial organs should implement the criminal policy of combining leniency with severity in handling cases. By improving the evidence, they should find out the position and role of the suspects in the joint crime, so as to accurately distinguish between the principal and the accomplices, and classify and deal with them according to the law according to the degree of the crime. They should severely crack down on the principal offenders with serious crimes and deal with the accomplices leniently.