Recently, a first instance judgment has been made in the case of allegedly issuing false special VAT invoices in which Li Jing and Liu Xiaoliang of ZhongYin Law Firm jointly represent Wang XX. The court has fully adopted all the defensive arguments of the two defense lawyers and ruled that a suspended sentence shall be applied to Wang XX.

I. Case Brief

In the indictment, it is alleged that Zhang XX, Wang X, and Wang XX are suspected of issuing false special VAT invoices, and jointly committing the crime. In the absence of actual business transactions, by forging contracts and other means, they issued or purchased special VAT invoices, totalled a tax-inclusive amount of more than RMB 30 million yuan. defense lawyers Li Jing and Liu Xiaoliang represent Wang XX in this case.

II. Case Handling Process

Wang XX was detained by a public security organ for allegedly issuing false special VAT invoices. Upon acceptance of the entrustment by Wang's family, defense lawyers Li Jing and Liu Xiaoliang immediately went to meet Wang XX thousands of kilometers away. After numerous and repeated meetings with Wang XX, on the basis of full understanding and detailed analysis of the case, as well as careful study of relevant laws and judicial interpretations, the two defense lawyers believed that it was possible to seek suspended sentence for Wang XX, provided, however, that Wang pleaded guilty and accepted punishment and actively returned the illegal incomes. Therefore, the two defense lawyers preliminarily determined a defense strategy as follows: on the one hand, Wang would plead guilty and accept punishment and actively return the illegal incomes; on the other hand, the defense lawyers would actively communicate with the public security organ and the procuratorate, and try their utmost to change the coercive measure to the release on bail pending trial for Wang XX, paving the way for seeking an applicable suspended sentence for Wang XX, and relieve stress on the procuratorate for issuing a sentensing proposal of a suspended sentence and on the court for adoption of the sentensing proposal of a suspended sentence.

After determining the defense strategy, based on the progress of the case, the defense lawyers filed an application for the release on bail pending trial to the public security organ, submitted a proposal to disapprove arrest and an application for reviewing the necessity of custody to the procuratorate, and repeatedly communicated face-to-face with the police officer and the prosecutor in charge of the case, to strive for Wang's release on bail pending trial. At the same time, the defense lawyers also suggested Wang's family to raise money and return the illegal incomes in full on behalf of Wang XX. In the end, the defense lawyers persuaded the prosecutor in charge of the case, and Wang XX was finally win has release on bail after being detained for several months.

From the the stage of review and prosecution till and after the removal for prosecution, the defense lawyers always maintained good communication with the prosecutor, made defensive arguments, among others, that the defendant pleaded guilty, accepted punishment, confessed his crime, voluntarily returned the illegal incomes, and sincerely showed repentance, and that the defendant committed the case for the first time without making much profit or causing serious harmful consequences, etc., and negotiated a plea agreement with the prosecutor on behalf of the defendant. The defense lawyers’ proposal to grant a suspended sentence to Wang XX was finally adopted by the procuratorate.

At the trial stage, the defense lawyers strengthened communication with the judge in charge of the case, and repeatedly submitted written defensive arguments to the court, comprehensively demonstrated all the circumstances under which Wang XX may be imposed a lenient sentence and suggested that a suspended sentence should be applied to Wang XX, achieved good comunication effects.

III. Results of Trial

Ultimately, the court fully adopted all the defensive arguments of the defense lawyers and sentenced Wang XX to 18-month imprisonment, with 2-year probation; however, the co-defendant Zhang XX was sentenced to 6-year imprisonment, and the co-defendant Wang X was sentenced to 10-year imprisonment.

IV. Summary of Experience

In the process of handling a criminal case, defense lawyers should carefully study and determine a reliable defense strategy and approach on the basis of full understanding of the facts of the case, and strengthen communications and exchanges (in writing, by telephone, face to face or otherwise) with the police, the prosecutor and the judge in charge of the case, making endeavour to procure the recognition and adoption by the judicial organ of the defensive arguments presented by the defense lawyers, in order to maximize the client’s legitimate rights and interests.