Компания «Балт-Софит» уличена в связях с преступной группой, занимавшейся незаконным обналичиванием денежных средств

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{"ID":"453475","~ID":"453475","TAGS":"балт-софит, рыбная биржа, орбита плюс, налоговая база","~TAGS":"балт-софит, рыбная биржа, орбита плюс, налоговая база","NAME":"Компания «Балт-Софит» уличена в связях с преступной группой, занимавшейся незаконным обналичиванием денежных средств","~NAME":"Компания «Балт-Софит» уличена в связях с преступной группой, занимавшейся незаконным обналичиванием денежных средств","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EВ процессе судебного разбирательства между региональным управлением налоговой службы и известной калининградской строительной компанией \u0026laquo;Балт-Софит\u0026raquo; была выявлена связь последней с преступной группой, специализирующейся на оказании услуг по незаконному обналичиванию денежных средств для ухода от налогового и финансового контроля и занижения налоговой базы. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В результате проверки, завершившейся в марте этого года, инспекторы выяснили, что при строительстве здания \u0026laquo;Рыбной биржи\u0026raquo; в 2007 году компания \u0026laquo;Балт-Софит\u0026raquo; якобы заказала выполнение подрядных работ у ООО \u0026laquo;Орбита Плюс\u0026raquo; и перечислила за их выполнение 5,4 млн руб. Впоследствии 4,6 млн руб. из данных средств \u0026laquo;Балт-Софит\u0026raquo; \u0026laquo;провела\u0026raquo; как расходы, и соответственно на данную сумму была снижена база по налогу на прибыль. Оставшиеся 800 тыс. руб. были отнесены компанией к налоговым вычетам по НДС. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В ходе анализа контрагентов налоговая выявила, что ООО \u0026laquo;Орбита Плюс\u0026raquo; по многим признакам подпадает под определение \u0026laquo;фирмы-однодневки\u0026raquo;: не находится по месту регистрации, зарегистрирована по адресу \u0026laquo;массовой регистрации\u0026raquo;, подконтрольна \u0026laquo;массовым\u0026raquo; руководителю и учредителю и систематически подает в налоговую \u0026laquo;нулевую\u0026raquo; отчетность. Как удалось выяснить налоговой, ООО \u0026laquo;Орбита Плюс\u0026raquo; входило в группу компаний, подконтрольных неким Богданович М.И., Ковалевой Т.А. и Чабаненко С.Н., специализирующихся на услугах по сокрытию от налогового и финансового контроля имеющихся безналичных денежных средств заказчиков с последующим их обналичиванием. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В качестве номинальных директоров многочисленных \u0026laquo;компаний-однодневок\u0026raquo;, входящих в группу, были привлечены некие Гелисханова М.Т., Борисова А.В., Кирсанова А.В., Нелюбина С.Ю. и Бардин В.С. Последний оказался директором \u0026laquo;Орбита Плюс\u0026raquo;, оказывающим \u0026laquo;строительные услуги\u0026raquo; компании \u0026laquo;Балт-Софит\u0026raquo;. На этом основании налоговая посчитала договор между \u0026laquo;Балт-Софит\u0026raquo; и \u0026laquo;Орбита Плюс\u0026raquo; фиктивным и дополнительно начислила строительной компании 2,15 млн руб. налогов и пени. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Руководство \u0026laquo;Балт-Софит\u0026raquo; посчитало возможным доказать свою невиновность и отменить решение налоговой инспекции, соответствующий иск был подан в начале августа этого года. В суде, ссылаясь на материалы уголовного дела, возбужденного в отношении руководителей указанной группы компаний, налоговая озвучила систему работы преступной группы. С 2005 по 2008 год Богданович М.И., Ковалева Т.А. и Чабаненко С.Н. подыскивали заинтересованные в своих услугах компании и заключали с ними \u0026laquo;фиктивные\u0026raquo; договоры оказания услуг. За комиссию в размере 0,2% через свои \u0026laquo;компании-однодневки\u0026raquo; они обналичивали средства, поступавшие якобы за счет оказания услуг, и предоставляли \u0026laquo;наличку\u0026raquo; в распоряжение заказчикам. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;В целях придания легитимности проведенных финансовых операций обвиняемые предоставляли клиентам печати подконтрольных подставных юридических лиц, с помощью которых последние изготавливали заведомо подложные документы \u0026ndash; фиктивные договоры, акты приема-передачи, счета и иные хозяйственные документы, которые были заверены подписями от имени номинальных директоров и оттисками печатей подставных юридических лиц\u0026raquo;, - привели в арбитражном суде выдержку из уголовного дела сотрудники налоговой. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Руководитель ООО \u0026laquo;Балт-Софит\u0026raquo; Игорь Поляков заявил в суде, что директора ООО \u0026laquo;Орбита \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Плюс\u0026raquo; Бардина В.С. не помнит, так как, вероятно, подписывал договор, в котором уже имелась подпись руководителя организации-подрядчика. Отвечая на вопрос судьи о том, каким образом \u0026laquo;Балт-Софиту\u0026raquo; удалось найти подрядчика с такой сомнительной репутацией, Игорь Поляков заявил, что \u0026laquo;общество осуществляет поиск и выбор контрагентов для заключения договоров подряда на основании тендера, который заключается в том, что работники компании информируют руководство о предприятиях, положительно зарекомендовавших себя на рынке строительных услуг, причем предпочтение отдается тем организациям, которые предлагают наиболее выгодные условия в части сроков выполнения работ и их стоимости\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;Указанный порядок выбора контрагентов свидетельствует, по меньшей мере, о неосмотрительности компании. Однако то обстоятельство, что ООО \u0026laquo;Орбита Плюс\u0026raquo; никогда фактически не работало на рынке строительных услуг, а было создано исключительно для незаконного обналичивания денежных средств, дает суду основание для вывода о том, что заявитель знал или должен был знать о недостоверности сведений, содержащихся в представленных ООО \u0026laquo;Орбита Плюс\u0026raquo; документах\u0026raquo;, - констатировал суд и признал законным решение налоговой инспекции о необоснованном отнесении к числу расходов компании при строительстве \u0026laquo;Рыбной биржи\u0026raquo; 4,6 млн руб. и более 800 тыс. руб. к налоговым вычетам по НДС.\u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\r\n\u003Cp\u003EВ процессе судебного разбирательства между региональным управлением налоговой службы и известной калининградской строительной компанией \u0026laquo;Балт-Софит\u0026raquo; была выявлена связь последней с преступной группой, специализирующейся на оказании услуг по незаконному обналичиванию денежных средств для ухода от налогового и финансового контроля и занижения налоговой базы. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В результате проверки, завершившейся в марте этого года, инспекторы выяснили, что при строительстве здания \u0026laquo;Рыбной биржи\u0026raquo; в 2007 году компания \u0026laquo;Балт-Софит\u0026raquo; якобы заказала выполнение подрядных работ у ООО \u0026laquo;Орбита Плюс\u0026raquo; и перечислила за их выполнение 5,4 млн руб. Впоследствии 4,6 млн руб. из данных средств \u0026laquo;Балт-Софит\u0026raquo; \u0026laquo;провела\u0026raquo; как расходы, и соответственно на данную сумму была снижена база по налогу на прибыль. Оставшиеся 800 тыс. руб. были отнесены компанией к налоговым вычетам по НДС. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В ходе анализа контрагентов налоговая выявила, что ООО \u0026laquo;Орбита Плюс\u0026raquo; по многим признакам подпадает под определение \u0026laquo;фирмы-однодневки\u0026raquo;: не находится по месту регистрации, зарегистрирована по адресу \u0026laquo;массовой регистрации\u0026raquo;, подконтрольна \u0026laquo;массовым\u0026raquo; руководителю и учредителю и систематически подает в налоговую \u0026laquo;нулевую\u0026raquo; отчетность. Как удалось выяснить налоговой, ООО \u0026laquo;Орбита Плюс\u0026raquo; входило в группу компаний, подконтрольных неким Богданович М.И., Ковалевой Т.А. и Чабаненко С.Н., специализирующихся на услугах по сокрытию от налогового и финансового контроля имеющихся безналичных денежных средств заказчиков с последующим их обналичиванием. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В качестве номинальных директоров многочисленных \u0026laquo;компаний-однодневок\u0026raquo;, входящих в группу, были привлечены некие Гелисханова М.Т., Борисова А.В., Кирсанова А.В., Нелюбина С.Ю. и Бардин В.С. Последний оказался директором \u0026laquo;Орбита Плюс\u0026raquo;, оказывающим \u0026laquo;строительные услуги\u0026raquo; компании \u0026laquo;Балт-Софит\u0026raquo;. На этом основании налоговая посчитала договор между \u0026laquo;Балт-Софит\u0026raquo; и \u0026laquo;Орбита Плюс\u0026raquo; фиктивным и дополнительно начислила строительной компании 2,15 млн руб. налогов и пени. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Руководство \u0026laquo;Балт-Софит\u0026raquo; посчитало возможным доказать свою невиновность и отменить решение налоговой инспекции, соответствующий иск был подан в начале августа этого года. В суде, ссылаясь на материалы уголовного дела, возбужденного в отношении руководителей указанной группы компаний, налоговая озвучила систему работы преступной группы. С 2005 по 2008 год Богданович М.И., Ковалева Т.А. и Чабаненко С.Н. подыскивали заинтересованные в своих услугах компании и заключали с ними \u0026laquo;фиктивные\u0026raquo; договоры оказания услуг. За комиссию в размере 0,2% через свои \u0026laquo;компании-однодневки\u0026raquo; они обналичивали средства, поступавшие якобы за счет оказания услуг, и предоставляли \u0026laquo;наличку\u0026raquo; в распоряжение заказчикам. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;В целях придания легитимности проведенных финансовых операций обвиняемые предоставляли клиентам печати подконтрольных подставных юридических лиц, с помощью которых последние изготавливали заведомо подложные документы \u0026ndash; фиктивные договоры, акты приема-передачи, счета и иные хозяйственные документы, которые были заверены подписями от имени номинальных директоров и оттисками печатей подставных юридических лиц\u0026raquo;, - привели в арбитражном суде выдержку из уголовного дела сотрудники налоговой. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Руководитель ООО \u0026laquo;Балт-Софит\u0026raquo; Игорь Поляков заявил в суде, что директора ООО \u0026laquo;Орбита \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Плюс\u0026raquo; Бардина В.С. не помнит, так как, вероятно, подписывал договор, в котором уже имелась подпись руководителя организации-подрядчика. Отвечая на вопрос судьи о том, каким образом \u0026laquo;Балт-Софиту\u0026raquo; удалось найти подрядчика с такой сомнительной репутацией, Игорь Поляков заявил, что \u0026laquo;общество осуществляет поиск и выбор контрагентов для заключения договоров подряда на основании тендера, который заключается в том, что работники компании информируют руководство о предприятиях, положительно зарекомендовавших себя на рынке строительных услуг, причем предпочтение отдается тем организациям, которые предлагают наиболее выгодные условия в части сроков выполнения работ и их стоимости\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;Указанный порядок выбора контрагентов свидетельствует, по меньшей мере, о неосмотрительности компании. Однако то обстоятельство, что ООО \u0026laquo;Орбита Плюс\u0026raquo; никогда фактически не работало на рынке строительных услуг, а было создано исключительно для незаконного обналичивания денежных средств, дает суду основание для вывода о том, что заявитель знал или должен был знать о недостоверности сведений, содержащихся в представленных ООО \u0026laquo;Орбита Плюс\u0026raquo; документах\u0026raquo;, - констатировал суд и признал законным решение налоговой инспекции о необоснованном отнесении к числу расходов компании при строительстве \u0026laquo;Рыбной биржи\u0026raquo; 4,6 млн руб. и более 800 тыс. руб. к налоговым вычетам по НДС.\u003C\/p\u003E\r\n ","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Данная группа за комиссию проводила через свои компании платежи для искусственного занижения налоговой базы.","~PREVIEW_TEXT":"Данная группа за комиссию проводила через свои компании платежи для искусственного занижения налоговой 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