doings

Li, a former flight attendant, repeatedly brought cosmetics purchased from duty-free shops in Korea into the country without declaring them, thus evading taxes1130,000 yuan. In the first instance, he was sentenced to fixed-term imprisonment of 1 1 year for smuggling ordinary goods and fined 500,000 yuan. 20 13 May, Beijing Higher People's Court sent the case back for retrial. /On February 8, 2007/KLOC-0, Li was sentenced to three years' imprisonment and fined 40,000 yuan.

Chinese name

Flight attendant procurement case

figure

Li jiaohang

Case background, case progress, case comment, case influence, said TA.

Case background

Since the summer of 2008, Li has been selling cosmetics on Taobao. At first, he bought goods from a purchasing store. Later, he met Chu Ziqiao, a senior engineer of South Korea's Samsung Company. Chu provided a preferential account for Korean duty-free shops to settle the payment, and then Li and her boyfriend Shimou brought the goods into the country through undeclared channels. Over the past year or so, the customs import tax1130,000 yuan.

Video screenshot

Although Li pleaded guilty at the trial, he said he had no intention of evading taxes. He didn't know that cosmetics should be taxed, and he didn't notice that it was an undeclared channel. Yan said that he was purely helping Li. Previously, Chu was twice punished with fines and administrative detention for bringing a large amount of cosmetics into the country. [ 1]

Case progress

prosecute

On 2011August 3 1, Li was arrested after arriving at the Capital Airport from South Korea, and was later prosecuted for smuggling ordinary goods. The amount of crimes charged by the prosecution is divided into two parts. One part is tax evasion 1 109000 yuan involved in the spot found at the two smuggling scenes, and the other part is calculated according to the order of Taobao shop, and the amount is 109000 yuan.

Trial of first instance

20 12 September, Beijing No.2 Intermediate People's Court made a judgment of first instance: Li was convicted of smuggling ordinary goods, sentenced to fixed-term imprisonment of 1 1 year and fined 500,000 yuan; Chu was convicted of smuggling ordinary goods, sentenced to 7 years in prison and fined 350 thousand yuan; Shimou was convicted of smuggling ordinary goods, sentenced to 5 years in prison and fined RMB250,000. After the verdict, Li and Chu refused to accept it and appealed to the Beijing Higher People's Court. [2]

Send back for retrial

During the second trial of this case, a written trial was conducted. On May 2, 20 13, the Beijing Higher People's Court made a second-instance ruling on this case and served the ruling. The ruling stated that "the Beijing Higher People's Court held that the facts identified in the first-instance judgment were unclear and the evidence was insufficient, and the ruling was sent back for retrial". [2] On the morning of 2013, 12 and 17, the stewardess purchasing case was retried, and the Beijing No.2 Intermediate People's Court made a verdict in the first instance. The court sentenced Li to three years' imprisonment for smuggling ordinary goods and fined him RMB 40,000. Li was put into prison by the court. He was sentenced to two years and six months in prison and fined 20,000 yuan; Shi Haidong was sentenced to two years and four months in prison and fined 20,000 yuan; Continue to recover the tax evaded by the three people and turn it over to the state treasury. [3] (Note: Please refer to the resources for the analysis of the reasons for sending back the retrial judgment:

[4])

The evidence of "tax evasion 1 1.3 million yuan" is insufficient. The court found that more than 80 thousand yuan was tax evasion.

The court held that the prosecution accused Li of being guilty, but there was insufficient evidence to accuse Li and others of tax evasion1130,000 yuan. According to the amount of tax evasion approved by the court for the detained cosmetics, the amount is more than 80,000 yuan. In addition, the court held that Li was the principal offender and sentenced him to 3 years in prison and fined him 40,000 yuan. [5]

Appeal

Flight attendant's family: appeal if the sentence is too heavy.

For the three-year imprisonment and a fine of 40,000 yuan, the Li family still said that the sentence was too heavy and would appeal. According to the law, "an individual who commits the crime of smuggling ordinary goods and articles and evades the payable tax of more than 50,000 yuan but less than 654.38+50,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not more than 654.38+five times the payable tax". Lawyer Li believes that tax evasion of more than 80,000 yuan was sentenced to three years in prison. "The judgment is unreasonable, this is the highest judgment." [ 1]

Final ruling of second instance

On the morning of March 3, 2065438, KLOC-0, Beijing Higher People's Court made a final ruling on the appeal case of Li et al. smuggling ordinary goods. The court held that Li and others constituted the crime of smuggling ordinary goods. The court of first instance found that the facts were clear, the evidence was sufficient, the conviction and applicable law were correct, the sentencing was appropriate and the trial procedure was legal. Li and Chu's appeals were dismissed according to law, and the original judgment was upheld. [6]

Case review

According to the lawyer of Beijing Kyoto Law Firm, judging from the case of Li, a resigned flight attendant, although she repeatedly brought a large amount of cosmetics purchased from Korean duty-free shops into the country without declaring them, her subjective intention, criminal circumstances and social harm were not particularly serious, and the sentence of 1 1 year was too heavy. [2]

After Li appealed in the first instance, the case involved a relatively common overseas purchasing behavior, which aroused social concern. Many netizens questioned: Li only evaded taxes to make a living, and there was not much social harm. Is the sentence imposed by the court too heavy? [7]

Case influence

The first case of overseas purchasing of Taobao shopkeepers was concerned by Ma Yun, the founder of Taobao. Ma Yun has repeatedly expressed his willingness to come to the court to attend the case, but in the end he failed to make it. [7]