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2013年07月22日

消費税脱税事件初公判で被告が起訴事実を認める



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 消費税については「免税業者」という制度があり、アパート・マンション経営をされている方の多くは、これに該当するでしょう。課税売上が千万円に達しなければ、消費税を預かっても納税する義務はありません。

 アパート・マンションの家賃収入は、それを事務所として貸していなければ消費税は非課税であり、事務所・店舗や駐車場等、住宅の賃料以外の収入が課税売上であり、それが千万円もある大家さんは、少ないことでしょう。

 そして、ビルを持っていて課税売上が千万円あっても、当初2年は免税業者です。この制度を悪用すると新設法人はいくら消費税を預かっても納税しなくて良いので、法改正がなされました。改正前には、2年毎に新設法人を作って事業譲渡等の手法を用いて、売上を新設法人に付けて、消費者から預かった消費税を「節税」するノウハウが広まりましたが、先月の記事に書いた通り、それが脱税として立件されました。

 アパート経営の場合、消費者から消費税をほとんど預からない一方で、建物購入費その他経費には消費税がかかるという問題点があり、それへの対抗策として、「自動販売機スキーム」が流行りました。すなわち、払った消費税を還付させる手法です。今日の記事で書いているのは、預かった消費税を納税しないというものですから、擁護する余地はないでしょう。

 その事件の初公判が先週行われ、被告が起訴事実を認めました。新聞報道を転載します。

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消費免税悪用 罪状認める 地裁初公判で理容業社長=山梨
2013.07.20 読売新聞 東京朝刊 33頁

 新設法人に関する消費税の免税制度を悪用して約2800万円を脱税したとして、消費税法違反などに問われている理髪店経営会社「セレクトマネージメント」(昭和町)の志村仁社長(56)の初公判が19日、甲府地裁(菱田泰信裁判官)であった。志村被告は罪状認否で「その通りです」と述べ、起訴事実を認めた。

 検察側は冒頭陳述で「会社の運転資金や従業員給料などを支払うため、犯行に及んだ」と動機を指摘した。

 起訴状によると、志村被告は事業実態のないダミー会社を設立し、セレクト社の売り上げをダミー会社の売り上げであるように見せかけ、課税売り上げ高を過少計上するなどした。その上で、税務署に虚偽の確定申告書を提出するなどし、2008年7月〜11年6月の課税期間で納付すべき消費税計約2800万円の支払いを免れた、とされる。


消費税脱税を認める 格安理容店運営の社長
2013.07.19 共同通信

 消費税約2850万円を脱税したとして、消費税法違反などの罪に問われた理容店運営会社「セレクトマネージメント」(山梨県昭和町)社長志村仁(しむら・ひとし)被告(56)の初公判が19日、甲府地裁(菱田泰信(ひした・やすのぶ)裁判官)であり、志村被告は起訴内容を認めた。
 同社は990円でカットできる格安理容店「カットハウスクイック」を運営している。
 検察側は冒頭陳述で「会社の運転資金や従業員らの給料を確保するため脱税した」と指摘。弁護側は「次回立証する」として、弁論しなかった。
 起訴状では、資本金1千万円未満の会社は設立から2年間消費税が免除される制度を悪用し、2011年6月期までの3年間の売り上げを、資本金1千万円未満のダミー会社2社に付け替え、脱税したとしている。

---

 ここでのポイントは「事業実態のないダミー会社」です。形式ではなく実態を伴っているかどうかが重要、ということです。

 この記事を見て私は思いました。「事業実態のないダミー会社」を使って今でも有効とされている消費税還付スキームはどうなのか、と。どういうことか、今でも有効とされている消費税還付スキームの話にご関心のある方は、
をクリックして下さい。


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posted by 石渡浩 at 09:06| Comment(197) | TrackBack(0) | 日記
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Among the most recent plus most popular diet plan health supplements currently available occurs range from the Garcinia Cambogia draw out. This particular brand new body fat buster can assist you reduce weight inside a handful of wise methods based on all of the current study about this draw out. Precisely what is this particular miracle slimming pill? Plus precisely why, specifically, could it be a favourite nowadays? <br>
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Actually within Philippines, this particular herb continues to be utilized being an diet enhancing pill for a long time. It is often utilized because the primary component for most curries and it is put into different sauces, and it also can be utilized within treating seafood in a commercial sense. In this area from the entire world, meals are frequently used therapeutically. In other words that will food items plus spices or herbs are frequently utilized plus delivered to assist remedy conditions. Garcinia Cambogia is certainly utilized in this manner within Southern Eastern Asian countries. <br>
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They have simply recently been present in the particular , the burkha the attributes of the remove will help along with weight reduction, that is the key reason why it offers turn out to be very popular within the slimming pill business. The constituents through the rind are usually can be providing the particular Gary the gadget guy. Cambogia the incredible fat reducing features. The capability to battle weight reduction in the few methods is exactly what will be which makes it therefore efficient for people in order to reduction lbs therefore rapidly. The particular hydroxycitric acidity (HCA) inside the rind from the assam fresh fruit assists control your own hunger and in addition it prevents carbs plus sugar through becoming extra fat. <br>
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You might like to think about offering Gary the gadget guy. Cambogia a go if you have experienced issues for a long time dropping that will excess weight and also have certainly not obtained the final results that you simply desired. Within medical research, people that required the particular Cambogia health supplement two times every day could observe their own weight reduction improved two to three periods regular. People who make use of this health supplement might acquire this kind of weight reduction without having producing extreme adjustments for their physical exercise or even eating routine or even their own general way of living. <br>
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Fresh fruit That will Burns up Fat-or Can it <br>
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Do you want to reduce fat rapidly and much more effectively? There is certainly available nowadays an all natural get from the herb which is indigenous in order to Philippines which will be Garcina Cambogia. <br>
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By having this particular component in order to foods it really is regarded as quite effective for making foods fill up a person upward quicker. In certain towns within Malaysia, this particular fresh fruit can be used for making soups that may be consumed in front of you dinner for losing weight because of Cambodiaツ痴 appetite-blocking capabilities. <br>
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Is Fresh fruit Efficient? <br>
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This particular fresh fruit continues to be well-researched along with over the number of numerous scientific studies performed through the years. Frequently, analysis shows the strength associated with <a href="https://www.youtube.com/watch?v=hwmPVKCiqEw">miracle garcinia cambogia</a> offers for that weight loss as well as the development associated with healthful ways of eating. <br>
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What exactly can make Cambogia therefore efficient will not it function? Cambogia is really a yellow-colored fresh fruit which is designed kind of just like a pumpkin and yes it passes some other titles throughout S.e. Asian countries as well as other region and it is consumed being a as well as the particular rind is utilized within conventional tested recipes within southern Indian. <br>
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The particular draw out comes from mainly the particular rind, that is dried out plus healed and possesses hydroxycitric acids HCA that is a chemical promoted in order to prevent sugar plus excess fat whilst controlling appetites. <br>
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Research has been carried out in Saint Lukeツ痴 Medical center the particular Being overweight Nourishment Analysis Middle within Nyc to find out issue fresh fruit got any kind of benefit since anti-obesity indicates. There was 135 overweight the sexes who had been hired with this research and it also final regarding twelve several weeks. These were divided directly into two organizations, a single received an energetic organic substance associated with hydroxycitric acidity as well as the additional getting a placebo. Both these organizations had been recommended exactly the same low-energy, plus high-fiber diet plan. <br>
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Both in organizations the particular individuals dropped plenty of bodyweight. Nevertheless, there is actually simply no significant distinction within the % associated with excess fat reduction. Experts figured Garcinia Cambogia unsuccessfully to exhibit considerable weight reduction plus weight loss greater than what had been noticed using a placebo. <br>
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The particular Log associated with Being overweight at the end of the year 2010 released a write-up upon research that will examined Garcinia being a item for losing weight. From the twenty three studies analyzed, just 12 had been think about audio methodologically sufficient to incorporate. The particular evaluation uncovered that will several statistically important weight reduction do take place. In addition they found that uncomfortable stomach activities happened two times as frequently within the hydroxycitric team within the particular placebo team. <br>
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Consequently , simply because this really is becoming extremely supported plus promoted with a physician around the tv, doesnツ稚 essential ensure it is therefore?
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