Recently, the procuratorial organ issued a Written Decision of Nol Pros for the suspected tax evasion case of Beijing Land Weiye Technology Co., Ltd. and its legal representative XX CHEN. JT&N Senior Partner Zhaohui WANG and Lawyer Yuanyuan XU are authorized by the defendant Beijing Land Weiye Technology Co., Ltd. ("Land Weiye") to act as its defender and make a defense of innocence according to the facts of the case and the relevant laws.
The case is a criminal case transferred to the public security organ by a local office of State Administration of Taxation following a tax inspection of Land Weiye in 2012. After accepting the appointment in that year, Lawyer Zhaohui WANG applied for bail pending trial for and on behalf of Land Weiye’s legal representative XX CHEN.
Subsequently, based on the fact that the tax authority's procedure of service of the administrative enforcement instrument to Land Weiye was illegal, Lawyer WANG initiated a tax administration review on behalf of Land Weiye. Lawyer WANG held that the illegitimacy of the tax administrative enforcement procedure involved in the case not only prevented Land Weiye from exercising its right of relief, but also caused serious problems such as illegal transfer of the case to the public security organ, illegal filing of the case by the public security organ, and wrong public prosecution initiated by the procuratorial organ, which seriously impaired the legitimate rights of Land Weiye and its legal representative.
After the tax authority at a higher level made a tax administration review decision to maintain the original tax treatment decision, Land Weiye, for various reasons, waived its right to file an administrative lawsuit.
Therefore, the abovementioned illegal problems remained unsolved and the criminal proceedings continued. In this context, lawyers WANG and XU defended Land Weiye in court according to law.
On March 30, 2015, the People’s Court held the first hearing on the case. During the hearing, the lawyers pointed out that there were many problems with the case, and clarified the related facts, evidence and tax-related laws and regulations. The judge in charge paid great attention to the problems and decided to adjourn the hearing. In March 2017, the procuratorate accepting the report issued to the local office of State Administration of Taxation a Procuratorial Proposal, bringing forth the procuratorial suggestions on the problems with the administrative procedure adopted by the office in the case.
On August 28, 2017, the court resumed the hearing on the case. Lawyers WANG and XU submitted supplementary evidence and comprehensively expounded their defense opinion that justified the innocence of Land Weiye. Finally, the procuratorial organ applied to the court for withdrawal of the lawsuit filed against Land Weiye and its legal representative XX CHEN for suspected tax evasion.
On November 10, 2017, the court rendered a criminal verdict allowing the procuratorial organ to withdraw the lawsuit.
On November 23, 2017, the procuratorial organ issued a Written Decision of Nol Pros.