Tokyo Barrister: Start the law firm bankruptcy

Chapter 427
In the courtroom, many eyes once again focused on the defense lawyer.The prosecutor posed another huge problem—indeed, if the funds Morimoto extorted far exceeded the subsidy fees owed by the company, wouldn’t the excess funds necessarily constitute corruption?

The senior officials of the university in the auditorium were a little nervous because of Beiyuan's defense, but after hearing Yan Yong's strong counterattack, they relaxed a lot.Sure enough, the legal level of the prosecutor's office is still top-notch.No, that level of blackmail lawyers can rival.

Yuuki, who had been sitting in the corner, was gradually infected by the tense atmosphere of the trial, even though she had already been an audit investigator who had seen big storms.At this moment, when she heard the prosecutor's remarks, she unconsciously became nervous along with it.

Bei Yuan stood on the court, with a nonchalant expression on his face.

In the next second, the corners of his mouth curled up slightly.

It seems that this battle is about to reach the bloodiest cruel turning point, and he will be the victor.

It seemed that the elite armored cavalry who had been ambushing on the flanks rushed out immediately at this moment. The silver armor flashed and the horseshoes rattled. The entire huge cavalry suddenly appeared, piercing the weakest point of the enemy's infantry line like a spear. .

When Yan Yong saw Bei Yuan's expression, he couldn't help being stunned for a moment. At this moment, he couldn't understand why the defense lawyer could still show such a relaxed expression.

"Chief referee." Bei Yuan's voice sounded, "Actually, most of the funds that have been withdrawn from the company are the private income obtained by the researcher in the name of the club to undertake external commissions, not the so-called public funds."

"Although Canghashi Electronic Instrument Co., Ltd. is an industry-research joint venture of Kyoto University, in fact, the number of research and development commissioned projects that Canghashi Club receives from the Faculty of Engineering every year is extremely limited. The scientific research funds directly obtained from the university can only Barely support the operation of the club."

"In this case, the club allows researchers to accept external commissions and engage in part-time R&D activities. In other words, the part of the prosecutor's so-called extortion of funds exceeding the talent subsidy is actually the income obtained by researchers from part-time R&D activities, not So-called public research funding.”

"For example, this is like a comic book company. In addition to completing the tasks assigned by the company, the professional writers in it also go outside to undertake tasks such as commercial illustrations."

"The twelve researchers involved in the case have undertaken many commissions from the industry, such as translation of papers, data collation, lecture training, research and development of theoretical models, etc. The income obtained by undertaking external commissions by themselves actually belongs to the staff. income, not the company’s income. Therefore, Morimoto’s withdrawal of the money from the company is only to assist the staff to recover their part-time income. The prosecutor’s office’s corruption accusation of this fact is obviously inappropriate!”

In an instant, this lawyer named Bei Yuan tore apart the chain of evidence from the prosecutor's office again.

"The defense lawyer is distorting the facts!" Yan Yong quickly retorted: "The chief referee. The translation of the papers, data collation, lecture training, theoretical model development, etc. mentioned by the lawyer just now, there are excerpts of these contracts in the criminal files. It is in volumes 65 to 66 of the criminal file. The seal on these contracts is clearly the seal of Cangqiao Electronic Instrument Co., Ltd. These research and development commissions cannot be regarded as commissions undertaken by the researcher himself!"

"Chief referee!" Bei Yuan immediately responded, "Although the above-mentioned contract was stamped by the Cangqiao Club, the authorized signatories are the twelve researchers involved in the case. Although the contract is stamped by the company, the negotiation, acceptance, The development, execution and other matters were all done by the researchers themselves, and the Cangqiao Club did not get involved. These entrusting companies also clearly knew that what they entrusted was the individual researcher, not the Cangqiao Club.”

"Hmph!" Yan Yong sneered, "If that's the case, then why do these companies sign contracts with the Cangqiao Club instead of directly signing contracts with these researchers. Logically, the defender's statement is simply untenable. If it is true It is the personal income of the researchers, there is absolutely no need for them to borrow the name of the club."

"It seems that the prosecutor's office is really not familiar with the operation of the industry." Beiyuan also sneered, "The reason why we signed a contract with Cangqiao Club instead of signing a contract with researchers is because Cangqiao Club can issue Consumption tax invoices. The relevant invoices can be used by these entrusted companies to deduct their consumption tax. If the entrusted company signs a contract with the researcher, the researcher cannot issue an invoice at all. Therefore, even if it is a part-time research activity of the researcher, they It will also choose to carry out through Cangqiao society."

【Income deduction】

[The so-called input deduction refers to the deduction issue in the turnover tax.For example, company A sells a batch of wood boards to company B, and issues an invoice containing 8% of the turnover tax.When B company processes wood boards and then sells them to C company, it also has the tax liability of turnover tax. Company B can use the turnover tax invoice obtained by Company A to offset the turnover tax it should pay.This is input deduction]

After finishing Bei Yuan's remarks, even the judge on the trial bench nodded slightly.Obviously, from the perspective of tax burden, although the research and development activities are undertaken by individual researchers, they must be undertaken in the name of Cangqiao Club. This operation is reasonable.

Hearing these words, Yan Yong was choked up for a moment and couldn't speak.

Saying these reasons, even his heart was subtly persuaded and could not be refuted.

The senior prosecutor did not expect that he would have such a day when he was cornered by the defense lawyer.

False!

It's obviously fallacious, but it can't be refuted!
Yan Yong gritted his teeth, and said again: "Then Morimoto used the so-called supplementary payment of social insurance, what happened to the funds withdrawn from the club?! Isn't this part of the funds embezzled?! This part of the funds, there is Is it being used to pay the social insurance of employees?!"

As soon as the voice fell, Beiyuan responded immediately: "The chief referee. Although Morimoto withdrew this part of the funds from the club and deposited them in his personal account. However, he did not use the funds until the incident. More importantly, Morimoto transferred his The password of this personal account at Mizuho Bank told Cangqiao Club’s finance. Cangqiao Club actually knew the account number and password of this personal account. Although the funds were transferred from the company’s public account to the personal private account, the funds have not been separated. The actual control of the Cangqiao Club. Morimoto's act of informing the club's finances of the password can show that he has no subjective intention to illegally occupy the funds!"

(End of this chapter)