«Уклонение на сумму менее 15 млн руб. перестало быть уголовно наказуемым»: обзор RUGRAD.EU

Фото из архива rugrad.eu

{"ID":"1169566","~ID":"1169566","TAGS":"КСТ, налог на добавленную стоимость, новая резиденция, резиденция у моря, уголовное дело, уклонение от уплаты налогов","~TAGS":"КСТ, налог на добавленную стоимость, новая резиденция, резиденция у моря, уголовное дело, уклонение от уплаты налогов","NAME":"«Уклонение на сумму менее 15 млн руб. перестало быть уголовно наказуемым»: обзор RUGRAD.EU","~NAME":"«Уклонение на сумму менее 15 млн руб. перестало быть уголовно наказуемым»: обзор RUGRAD.EU","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"424","~IBLOCK_SECTION_ID":"424","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Бывшему генеральному директору компании «КСТ-Строй» \u003Cb\u003EСергею Вольхину\u003C\/b\u003E удалось избежать уголовной ответственности. Ему были предъявлены обвинения по ч. 1 ст. 199 УК РФ («Уклонение от уплаты налогов»). По версии правоохранительных органов, руководитель компании с февраля 2017 года по декабрь 2018 года внес в декларации по НДС заведомо ложные сведения о налоговых вычетах по хозяйственным операциям с ООО «Тандем». Общая сумма невыплаченного организацией налога превысила 5 млн руб. Однако 5 июня Гурьевский районный суд вынес постановление о прекращении уголовного дела в отношении Вольхина (документ есть в распоряжении RUGRAD.EU).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Из материалов дела следует, что между «КСТ-Строй» и подведомственным областному правительству «Фондом капитального ремонта» был заключен договор на \u003Ca href=\u0022https:\/\/rugrad.eu\/news\/980490\/\u0022\u003Eкапитальный ремонт\u003C\/a\u003E многоквартирных домов в Калининграде на Ленинском проспекте и ул. Генерала Соммера, которые располагались на так называемом титульном маршруте чемпионата мира по футболу 2018 года. Общая сумма контракта составляла 63,35 млн руб.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По версии следствия, Вольхин заключил фиктивный договор на покупку строительных материалов с компанией «Тандем», которая реальной финансово-хозяйственной деятельностью не занималась. Данные услуги оценивались в сумму почти в 36 млн руб. Как посчитало следствие, это позволило занизить НДС за IV\u0026nbsp;квартал 2017 года и первое полугодие 2018 года.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t После этого гендиректор предоставил в бухгалтерию счета-фактуры, которые «Тандем» якобы выставил в отношении «КСТ-Строй». Налоговые декларации были подписаны лично Вольхиным.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В судебном заседании обвиняемый и его адвокат подали ходатайство о прекращении уголовного дела, так как в законодательство были внесены изменения, благодаря которым действие, инкриминированное следствием гендиректору компании, перестало быть преступным. Государственный обвинитель против прекращения дела не возражал.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Гурьевский районный суд в постановлении отмечает, что в УК РФ в апреле 2020 действительно были внесены изменения, согласно которым крупным размером уклонения от уплаты налогов признается сумма, превышающая 15 млн руб. за период в пределах трех финансовых лет подряд. В случае гендиректора «КСТ-Строй» речь шла о возможном ущербе государству в 5,49 млн руб. (уголовная ответственность, согласно ч. 1 ст. 199 УК РФ, наступает именно за крупный размер).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Уклонение от уплаты налога на добавленную стоимость в сумме менее 15 млн руб. перестало быть уголовно наказуемым»,\u0026nbsp;—\u0026nbsp;отмечается в постановлении суда. В результате уголовное дело в отношении Сергея Вольхина было прекращено «в связи с отсутствием в деянии состава преступления».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Гражданский иск прокурора о взыскании с Вольхина 5,49 млн руб. суд оставил без рассмотрения, отметив, что это не мешает его предъявлению и рассмотрению, но уже в порядке гражданского производства.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Был также отменен арест на земельный участок на Калининградском шоссе в Гурьевске площадью 5 тыс. кв. м\u0026nbsp;(его кадастровая стоимость составляет 8,7 млн руб).\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Бывшему генеральному директору компании «КСТ-Строй» \u003Cb\u003EСергею Вольхину\u003C\/b\u003E удалось избежать уголовной ответственности. Ему были предъявлены обвинения по ч. 1 ст. 199 УК РФ («Уклонение от уплаты налогов»). По версии правоохранительных органов, руководитель компании с февраля 2017 года по декабрь 2018 года внес в декларации по НДС заведомо ложные сведения о налоговых вычетах по хозяйственным операциям с ООО «Тандем». Общая сумма невыплаченного организацией налога превысила 5 млн руб. Однако 5 июня Гурьевский районный суд вынес постановление о прекращении уголовного дела в отношении Вольхина (документ есть в распоряжении RUGRAD.EU).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Из материалов дела следует, что между «КСТ-Строй» и подведомственным областному правительству «Фондом капитального ремонта» был заключен договор на \u003Ca href=\u0022https:\/\/rugrad.eu\/news\/980490\/\u0022\u003Eкапитальный ремонт\u003C\/a\u003E многоквартирных домов в Калининграде на Ленинском проспекте и ул. Генерала Соммера, которые располагались на так называемом титульном маршруте чемпионата мира по футболу 2018 года. Общая сумма контракта составляла 63,35 млн руб.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По версии следствия, Вольхин заключил фиктивный договор на покупку строительных материалов с компанией «Тандем», которая реальной финансово-хозяйственной деятельностью не занималась. Данные услуги оценивались в сумму почти в 36 млн руб. Как посчитало следствие, это позволило занизить НДС за IV\u0026nbsp;квартал 2017 года и первое полугодие 2018 года.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t После этого гендиректор предоставил в бухгалтерию счета-фактуры, которые «Тандем» якобы выставил в отношении «КСТ-Строй». Налоговые декларации были подписаны лично Вольхиным.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В судебном заседании обвиняемый и его адвокат подали ходатайство о прекращении уголовного дела, так как в законодательство были внесены изменения, благодаря которым действие, инкриминированное следствием гендиректору компании, перестало быть преступным. 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