Female 'expert' leads the hundred billion invoice trading ring

On July 30, the Hanoi City Police Department of Investigation Security concluded the investigation into the case of Hoang Le Hang and 11 accomplices who committed the crime of “illegal purchase and sale of invoices” in Hanoi, and at the same time requested the People’s Procuracy at the same level to prosecute 12 defendants.

The defendants proposed for prosecution include: Hoang Le Hang, Vu Kim Oanh, Nguyen Thi Trang, Nguyen Thuy Hang, Phung Thi Dung, Nguyen Anh Tuan, Do Van Sang, Duong Hoang Duc, Nguyen Duy Lam, Luong Van Cuong, Nguyen Quoc Hoan and Hoang Lan Huong (of the 12 defendants mentioned above, 11 subjects reside in Hai Ba Trung district and 1 subject resides in Dong Da district).

The above subjects were assigned by Hang to work as accountants, cashiers, withdraw money from banks, transport invoices to customers...

Accordingly, at noon on July 30, 2016, a working group of the Hanoi City Police Security Force discovered Nguyen Anh Tuan, residing in Thanh Nhan Ward, Hai Ba Trung District, driving a motorbike into the "Yen" coffee shop on Cam Hoi Street. When he came out, he was carrying a black plastic bag. He went to the gate of Phuong Mai Primary School to meet a man to hand over the black bag he was carrying.

The subjects and exhibits in the case.

Seeing suspicious signs, the administrative inspection team discovered a number of value-added tax (VAT) invoices in the bag. The person who received the VAT invoice explained that because he worked in advertising for a company, he needed to buy invoices to legalize the goods he had sold and he called an acquaintance to contact Nguyen Anh Tuan to buy these invoices for him.

Tuan confessed that he worked as a motorbike taxi driver and was hired to transport VAT invoices with receipts and warehouse delivery notes from 3 companies with a total value of goods worth more than 360 million VND (VAT about more than 32 million VND) to deliver to customers in need. The task force found signs of "illegal trading of VAT invoices" and transferred the case to the Hanoi City Police Department of Investigation Security for handling according to their authority.

Immediately afterwards, the Investigation Security Agency issued an urgent search warrant at the location of the “Yen” coffee shop. The results discovered 13 subjects in the shop who were trading VAT invoices and seized on the spot 36 sets of company legal seals, 28 sets of restaurant seals of individual business households, 150 books of VAT invoices, many of which had written content along with documents, books, statistics and 83.7 million VND.

Expanding the investigation, the Hanoi City Police Department searched Hoang Le Hang's residence, seized many more VAT invoices and documents from many other companies... and gradually clarified the number of subjects in this case.

The Investigation Security Agency has determined that from the end of 2014 to July 30, 2016, Hoang Le Hang was the leader of the illegal VAT invoice trading ring. To carry out this act, Hang attracted many subordinates and set up a group to assign detailed tasks to each subject. At the same time, she rented the 3rd floor of the "Yen" coffee shop on Cam Hoi street as a location for illegal invoice trading.

The subjects buy back legal entities of companies that are no longer in business but still have many blank VAT invoices, at a price of 2 to 3 million VND/invoice book, then organize the sale of invoices to customers in need.

To sell invoices, Hang directly transacted with customers and agreed on a price of 200,000 VND to 300,000 VND per invoice. For total sales under 20 million VND, she would pay back 2% of the total value. For invoices worth over 20 million VND, customers would pay cash to Hang's ghost company. Immediately after, the subjects went to the bank to withdraw all the money to pay back to Hang.

Based on collected documents, Hoang Le Hang used 41 legal entities, 150 books of value-added invoices (50 sheets each) and many retail invoices, the total number of invoices written for sale was 3,061 sheets, of which 176 sheets had unsold copies or were damaged, missing content, 2,855 sheets had a value of nearly 134 billion VND, total VAT was more than 13.3 billion VND, total value after VAT was more than 147 billion VND.

Hang paid the accountant and other employees 6 million VND/month. The carrier gave the customer a bill of 200,000 VND/trip, Hang earned a percentage profit of more than 2.2 billion VND.

The behavior of defendant Hoang Le Hang committed the crime of "buying and selling VAT invoices", and 11 other defendants acted as accomplices to help Hang such as writing invoices, transporting invoices to customers, withdrawing money from banks...

According to CAND