Current Director of the Third Prosecution Department of the Nanjing Procuratorate of Jiangsu Province and a third-level senior prosecutor. He has successively won the honorary titles of National Jamaicans Sugardaddy Excellent Public Prosecutor, Jiangsu Province Excellent Prosecutor in the New Era, Jiangsu Province Political and Legal Progress Model, etc., and was selected The first batch of national procuratorate official crime investigation talent pool, Jiangsu Province’s “333 High-level Talent Training Project”Cheng” list, Jiangsu Province Procuratorate Expert. In December 2023, he was awarded the “National Model Prosecutor”.
In the 108 files, there are more than 2,000 confusing customs declarations and verification forms, 1,755 unsorted invoices, as well as a large number of English bills of lading, packing lists, foreign trade contracts… That was the case of the Procuratorate of Nanjing City, Jiangsu Province. For the first time, Yu Fengshuang, director of the Third Inspection Department, felt that her knowledge was lacking.
This is a lying export tax refund case . Five suspects, including Zhao and Qiu, served as legal responsibilities under Ren.After the representative’s foreign trade company obtained a complete set of blank customs declaration documents, he borrowed other people’s goods in Shenzhen, pretended to be exported, and then transferred U.S. dollars from abroad to the foreign trade company’s account to pretend to be the payment made by foreign merchants, creating the illusion that the exported goods had been settled. Finally, from Luan purchased the value-added tax invoices needed to apply for tax refunds, and used this method to falsely declare a total of 62 export orders for clothing, furniture and other products, and falsely obtained more than 5.8 million yuan in national export tax refunds.
Yu Fengshuang
“When I just got this difficult case involving foreign trade, maritime trade, taxation and other specialized knowledge, I was very concerned about the case. Many of the foreign trade terms I touched were really confusing, and I felt frustrated like never before. “Yu Fengshuang told reporters that on the second day after accepting the case, the tax department called her and told her that this was the first case of lying about export tax refunds in Jiangsu Province, which made Yu Fengshuang even more stressed.
After calming down, Yu Fengshuang read through all the authoritative books on maritime law, international commercial law, etc. She borrowed the “Export Tax Refund Manual” from the tax bureau and studied it carefully. At the same time, Yu Fengshuang went to several foreign trade companies in the city and the foreign trade companies where Ren worked in the past to understand the situation, striving to fully grasp the foreign trade procedures, regulations and industry ecology.
After in-depth research , Yu Fengshuang discovered that there were 62 orders of FOB (free on board price JM Escorts, a foreign trade term that refers to the seller delivering the goods at the port stipulated in the contract. Loaded onto the carrier designated by the buyer, all necessary expenses and risks incurred until the excess goods are loaded onto the carrier JM Escorts) transaction , but the exporter did not have any income from freight and port fees, and it was also discovered that the foreign merchants recorded in the bills of lading and foreign trade contracts in several transactions were inconsistent… These unusual details became an important breakthrough in settling the case.
After reviewing and counting each piece of evidence, Yu Fengshuang produced a 100,000-word review opinion letter, court appearance plan, and 8 statistical tables. , the interrogation transcripts and interrogation transcripts total more than 200 pages.
“It’s really unexpected, prosecutor’s He has such solid foreign trade knowledge and is so proficient in specialized business terms such as B/L (sea bill of lading) and P/L (packing list). “A key witness told Yu Fengshuang.
Yu Fengshuang presided over the “Qingfengre’Agriculture, Rural Affairs and Rural Affairs’” inspection open day activities.
”I don’t plead guilty, but you are someone who really understands foreign trade. Your understanding of this industry convinces me. “Ren said to Yu Fengshuang during the interrogation of the plaintiff.
“Why did you help Representative Zhao export more than 60 A single item, but no foreign contract signed? According to the regulations on representative exports, foreign trade companies need to conduct a credit investigation on the client’s foreign business status. Why don’t you even ask who the foreign businessman is? A foreign trade company of yours orders electronic products from a clothing factory. Do you think this is logical? “During the trial, Ren, who had always insisted not to plead guilty, remained silent when faced with a series of questions from Yu Fengshuang. In the end, the case was successfully concluded.
Yu Fengshuang also handled a smuggling case involving tax evasion of 120 million yuan. The plaintiff transferred polysilicon originating in the United States The packaging was changed in Taiwan and then imported to avoid anti-promotional duties.
“Unless the prosecutor can go to Jamaica Sugar Daddy Taiwan, confirm that the certificate of origin in Taiwan is false, otherwise, the plaintiff in this case is not guilty,” the defender said.
In order to solve the argument that the facts cannot be determined without going to Taiwan to collect evidence, during that time, Yu Fengshuang studied all the no-clean polysilicon on the market. . From WACKER in Germany, OCI in South Korea, and REC in the United States, she discovered that the REC4021 polysilicon involved in the case had unique original packaging: octagonal cartons, wooden pallets, khaki corrugated paper, round pellets…
“I admit that polysilicon originates in the United States, but the imported goods are processed in Taiwan, and Taiwan is also the country of origin.” Yu Fengshuang said in court. These characteristics stopDuring the interrogation, the plaintiff, who has always pleaded not guilty, defended himself in court.
In this regard, Yu Fengshuang based on the “area that has achieved substantial changes” standard in the definition of origin, jointly issued the bill of lading It was refuted by the details that the weight of each pallet of goods did not change slightly from the time it was shipped to Taiwan to the time it left Taiwan. In the end, the plaintiff suffered a loss. head. Yu Fengshuang was proud in court. Thanks to her solid work, she was flawless in court.
“Get out of the file, get out of the office, study the operating regulations of the relevant industry fields, do not miss any details, and examine every piece of evidence personally, and you will eventually discover True condition. “Recalling the gains from handling several cases with strong research focus, Yu Fengshuang told reporters, “Many people think that the difficulty of public prosecution work lies in the proficient grasp and application of the law, as well as the good eloquence and rigorous presentation when appearing in court for prosecution. Logical thinking. In fact, these are only the most basic qualities of a public prosecutor, and a continuous learning spirit is the quality that a public prosecutor should have. ” (Chacha Daily reporter Luo Chengrui)