Judgment No. 114/2019/HS-ST dated november 21, 2019 on illegal cross-border trafficking kết quả bóng đá trực tiếp goods

PEOPLE’S COURT kết quả bóng đá trực tiếp HAI PHONG CITY

JUDGMENT NO. 114/2019/HS-ST DATED NOVEMBER 21, 2019 ON ILLEGAL CROSS-BORDER TRAFFICKING kết quả bóng đá trực tiếp GOODS

On November 21, 2019 at the People’s Court kết quả bóng đá trực tiếp Hai Phong City, the accepted criminal case No. 112/2019/TLST-HS dated October 1, 2019 was brought for the public first instance trial under Decision to hear the case No. 849/2019/QDXXST-HS dated October 29, 2019 against the defendants:

1.Nguyen Tien H,born in March 20, 1978 in Hanoi.Permanent residence: Neighborhood 2, Hamlet TD, Commune LT, Quoc Oai District, Hanoi City; temporary residence: 3/129 Nguyen Trai Street, Thuong Dinh Ward, Thanh Xuan District, Hanoi City; occupation: Former Director kết quả bóng đá trực tiếp VOSCO International Transportation Limited Liability Company; education level: 12/12; nationality: Vietnamese; ethnic group: Kinh; religion: None; gender: Male; son kết quả bóng đá trực tiếp Mr. Nguyen Huu X and Mrs. Hoang Thi H; married to Mrs. Tran Thi Minh H and having 2 children; criminal record: None; The defendant is met with prohibition from leaving residence on March 28, 2019. Present.

2.Vu Tien Dat,born on September 17, 1988 in Hai Phong; residence: 305 Nguyen Cong Hoa Street, Tran Nguyen Han Ward, Le Chan District, Hai Phong City; occupation: Director kết quả bóng đá trực tiếp Phong Lam International Transport Logistics Limited Liability Company; education level: 12/12; nationality: Vietnamese; ethnic group: Kinh; religion: None; gender: Male; son to Mr. Vu Trong Diep and Mrs. Le Thi Thuy; married to Tran Thi Ha Anh and having 1 child; criminal record: None;The defendant is met with prohibition from leaving residence on March 28, 2019. Present.

- Persons with rights and obligations related to the case: Mr. Man Van Hung, born on 1985; address: Hamlet MX, Commune VN, Yen Phong District, Bac Ninh Province, trial in absentia

- Defender for defendant Nguyen H:Mr. Nguyen Duy Nhan – Lawyer from Tam Nhan and Associate Lawyer Office affiliated to Hai Phong City Bar Association.Present.

- Defender for defendant Vu D:Ms. Nguyen Thi Ninh – Nguyen Thi Ninh Single-member Limited Liability Lawyer Company affiliated to Hai Phong City Bar Association.Present.

- Eye witnesses:

+ Chung Thi Ngoc Lan; trial in absentia.

+ Pham Tien Dung; trial in absentia.

THE CASE

Depending on the case file and development at the court, the case shall be summarized as follows:

From June 24, 2015 to May 15, 2017, Nguyen Tien H and Vu Tien D provided transportation service and prepared customs declarations to export aluminum shipments for PTD Company, H managed digital signatures, letters kết quả bóng đá trực tiếp introduction and blank A4 papers that bear director signatures and allowed D to use in preparing customs declarations and declare with customs authority to export 1,546,500 kg kết quả bóng đá trực tiếp aluminum ingot to 6 foreign partners with total declared value kết quả bóng đá trực tiếp USD 231,975 or VND 5,164,909,875.

Approximately June, 2017, Man Van Hung, born on 1985, residence: Man Xa Hamlet, Van Mon Commune, Yen Phong District, Bac Ninh Province met and hired H to export 100 tonne kết quả bóng đá trực tiếp aluminum ingots to Indonesia since Hung is an individual business household thus ineligible for direct export. H agreed and contacted Dat to find companies eligible for exporting aluminum ingots. Since Dat had not been able to find companies eligible to export aluminum ingots with immediate export demand, H and Dat agreed to utilize PTD Company as juridical person to export the shipments as Dat still had blank papers containing signatures kết quả bóng đá trực tiếp Director kết quả bóng đá trực tiếp PTD Company and H still had digital signatures kết quả bóng đá trực tiếp PTD Company. Later H hired WANHAI Vietnam shipping line to transport the shipments under bill kết quả bóng đá trực tiếp lading No. 1007A05179 issued for 4 containers No. WHLU2899350, WHLU0654487, WHLU2767625, and WHLU0460157. H transferred the booking issued by the shipping line to Dat to enable Dat to receive empty containers, seal with lead and transport the containers to Hung’s house in Man Xa, Yen Phong, Bac Ninh to pack up and transport to Tan Vu Port, Hai Phong awaiting customs procedures. In order to prepare customs declarations for the shipments, Dat asked H on the phone to plug the USB token for digital signatures kết quả bóng đá trực tiếp PTD Company to laptop kết quả bóng đá trực tiếp H (laptops kết quả bóng đá trực tiếp both H and Dat were connected via Teamviewer) to enable Dat to fill in the electronic declaration form and transfer the declaration form to Customs database. The shipment was then granted customs clearance by customs authority and transferred to loading doc.

On July 19, 2017, KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong Port issued Decision on temporarily ceasing to bring goods via clearance area, cooperating with Anti-smuggling investigation authority - General Department kết quả bóng đá trực tiếp Customs in inspecting, temporarily ceasing customs clearance and requesting certificate kết quả bóng đá trực tiếp origin kết quả bóng đá trực tiếp the shipment. H requested Dat to deal with the matter above to grant customs clearance to the shipment. H and Dat used the forged documents kết quả bóng đá trực tiếp PTD Company (which H had previously given to Dat to follow up with customs procedures for the previous shipments) to produce documents imitating PTD Company to submit to customs authority without having been granted customs clearance for the shipment. Later, Dat asked Chung Thi Ngoc Lan, born on: 1974, permanent residence: 118/182 Da Nang, Lac Vien, Ngo Quyen, Hai Phong to deal with the customs authority. Lan advised H to prepare material procurement manifest and sale invoice issued by Customs Sub-department kết quả bóng đá trực tiếp Yen Phong to prove origin kết quả bóng đá trực tiếp the shipment.

H and Man Van Hung arrived at Customs Sub-department kết quả bóng đá trực tiếp Yen Phong, Bac Ninh to apply for tax submission and purchase VAT invoice book for the individual business household kết quả bóng đá trực tiếp Hung. Then H fictitiously specified on invoice No. 0063652 dated September 6, 2017 that Hung sold 100 tonne kết quả bóng đá trực tiếp aluminum to PTD Company and gave Hung for Hung’s signature. In addition, H and Hung arrived at Police kết quả bóng đá trực tiếp Van Mon Commune to verify material procurement manifest and later submit to customs authority. H attempted to contact and meet Pham Tien Dung, born: 1984, residence: Quynh Ca, Nghia Phuong, Luc Nam, Bac Giang – acting Director kết quả bóng đá trực tiếp PTD Company in order to ask Dung to work with the customs authority as the owner kết quả bóng đá trực tiếp the goods but Dung refused. On the advice kết quả bóng đá trực tiếp Lan, H and Dat produced Export trust agreement in which Man Van Hung entrusted PTD Company to export the shipment above (Agreement No. 01/AL-Ptd dated June 20, 2017) and gave Hung for Hung’s signature to prove origin kết quả bóng đá trực tiếp goods kết quả bóng đá trực tiếp Hung and legalize export juridical person kết quả bóng đá trực tiếp PTD Company on Declaration No. 301428422800/B11 on export to Indonesia at which point they were detected by Anti-smuggling investigating authority, General Department kết quả bóng đá trực tiếp Customs and subject to Decision on criminal prosecution against smuggling charge which was then transferred to Investigating authority – Hai Phong City Police for investigation and actions within their competence.

Investigating authority – Hai Phong City Police then interrogated Man Van Hung, born on 1985, residence: Man Xa Hamlet, Van Mon Commune, Yen Phong District, Bac Ninh Province at which point Hung admitted to be the owner kết quả bóng đá trực tiếp the aluminum ingot shipment in 4 containers No. WHLU2899350, WHLU0654487, WHLU2767625 and WHLU0460157. Hung claimed to have seen H exported this item to other households in the Hamlet multiple times thus supposed that Hung must have had a legal company specialized in providing this service. Hence, Hung met and hired H to follow up with the procedures to export the aluminum ingot shipment to Indonesia. Once the shipment was detained, according to instructions kết quả bóng đá trực tiếp H, Hung signed trust agreement and VAT invoices. At the moment kết quả bóng đá trực tiếp signing documents above, Hung was aware that PTD Company was a legal Company belonging to Nguyen Tien H and since Hung had not directly discussed with the subjects, Hung did not know that the documents were fictitious.

- Chung Thi Ngoc Lan, born on 1974, resided at 147 Hao Khe, Kenh Duong Ward, Le Chan District, Hai Phong City who claimed to provide import export service advised defendants Nguyen Tien H and Vu Tien Dat to provide export trust agreement and trade invoice when the shipment was suspended from customs clearance. At the date kết quả bóng đá trực tiếp giving advice, Lan claimed that PTD Company was a legal Company and that the goods owner, Man Van Hung and PTD Company had agreed and cooperated with each other before exporting.

- Pham Tien Dung, born: 1084, residence: Quynh Ca, Nghia Phuong, Luc Nam, Back Giang claimed to have been hired to form PTD Company, act Director kết quả bóng đá trực tiếp PTD Company, open Company bank account at SACOMBANK – Tu Son District, Bac Ninh Province and sign contract for entrusting the use kết quả bóng đá trực tiếp the bank account kết quả bóng đá trực tiếp VND 14,000,000.  Dung did not manage the seal, participate in operation process nor sign any documents related to operation kết quả bóng đá trực tiếp PTD Company from the date kết quả bóng đá trực tiếp establishment.

Through investigation, Nguyen Tien H submitted the token USB for digital signature kết quả bóng đá trực tiếp PTD Company which he received from Mai Trung Thanh to perform customs declaration for export shipment kết quả bóng đá trực tiếp PTD Company to Investigating authority – Hai Phong City Police. Verification at FPT Information System Limited Liability Company revealed that the USB was for digital signature kết quả bóng đá trực tiếp PTD Company provided by FPT Company.

Verification process kết quả bóng đá trực tiếp Investigating authority – Hai Phong City Police at Department kết quả bóng đá trực tiếp Planning and Investment kết quả bóng đá trực tiếp Hanoi City revealed that: PTD Company had enterprise ID number No. 0106870892, applied for the first time on June 8, 2015, address: Dia Hamlet, Nam Hong Commune, Dong Anh District, Hanoi City. Legal representative was Pham Tien Dung, personal ID No. 121536637, date kết quả bóng đá trực tiếp issue: December 30, 2010, place kết quả bóng đá trực tiếp issue: Bac Giang Province Police, permanent and current residence: Quynh Ca, Nghia Phuong, Luc Nam, Bac Giang. The enterprise has not applied for dissolution, acquisition, full or partial division until present.

Verification at Customs Sub-Department kết quả bóng đá trực tiếp Dong Anh District, Hanoi City revealed: PTD Company had not submitted tax declaration, issued invoices, submitted invoice use reports nor declared bank account with tax authority from the date kết quả bóng đá trực tiếp establishment to September 11, 2015. Customs Sub-department kết quả bóng đá trực tiếp Dong Anh District issued notice on expediting submission kết quả bóng đá trực tiếp tax declaration on August 6, 2015, August 13, 2015 and August 20, 2015 without any response from the enterprise. The Customs Sub-department cooperated with local government kết quả bóng đá trực tiếp Nam Hong Commune in verifying that PTD Company did not operate in Nam Hong Commune, Dong Anh District, Ha Noi City. On September 11, 2015, the Customs Sub-department issued notice on enterprises abandoning business address regarding PTD Company.

Verification at SACOMBANK – Bac Ninh branch revealed: PTD Company had opened 2 accounts No. 030026661966 and 030026662199 (VND and USD) at SACOMBANK – Bac Ninh branch. When opening the accounts, Phan Tien Dung acting director authorized Ha Manh Cuong to assume the role kết quả bóng đá trực tiếp the owner kết quả bóng đá trực tiếp the Company’s accounts. From the date kết quả bóng đá trực tiếp opening the accounts, Ha Manh Cuong frequently made transactions and withdrew money at banks. On July 18, 2017, Ha Manh Cuong adopted settlement procedures (to withdraw all money and terminate the accounts) for all accounts above.

Verification at Police authority for administrative management kết quả bóng đá trực tiếp social order and Hanoi City Police in terms kết quả bóng đá trực tiếp procedures for registering seal template kết quả bóng đá trực tiếp PTD Company once Department kết quả bóng đá trực tiếp Planning and Investment kết quả bóng đá trực tiếp Hanoi City issue enterprise registration certificate for PTD Company revealed that: representative kết quả bóng đá trực tiếp the Company applied for seal template and submit fees as per the law on June 9, 2015 at inter-agency single-window office kết quả bóng đá trực tiếp Police authority for administrative management kết quả bóng đá trực tiếp social order - Hanoi City Police with invoice included. The invoice only specified information on PTD Company and money recipient.

Verification at FPT Company revealed: On June 10, 2015, FPT Company received application for registering digital signature certifying service from an agency kết quả bóng đá trực tiếp FPT Company which is Hoa Binh Service Joint-stock Company, TIN No. 0106011717; address: 4/27 146 Alleyway, Tan Trieu street, Thanh Tri District, Hanoi. The application was sent to FPT’s system by a secondary agency which is Legalbiz Enterprise Consulting Limited Liability Company, TIN: 0106073417. The applicant was Pham Tien Dung, phone No. 0936889882. FPT Company requested Hoa Binh Company to directly meet, consult and enter into contracts with PTD Company. Application for digital signature kết quả bóng đá trực tiếp PTD Company was under management kết quả bóng đá trực tiếp Hoa Binh Service Joint-stock Company.

Verification at Police authority kết quả bóng đá trực tiếp Tan Trieu Commune revealed that the address provided by Hoa Binh Company was non-existent; Hoa Binh Company had closed its TIN, according to the system.

Verification at Legalbiz Company revealed: on July 6, 2015, Pham Tien Dung, phone No. 0936889882 applied for digital signature service in person without being recorded in writing and submitted application fees at the Company. Legalbiz Company then transferred customer’s information to Hoa Binh Company for issuance and entering into contracts for digital signature with PTD Company. All procedural documents on issuance kết quả bóng đá trực tiếp digital signature for PTD Company were kept by Hoa Binh Company while Legalbiz Company acted as the broker and retained no relevant documents.

Verification at WANHAI Viet Nam Limited Liability Company (the shipping line that transported 4 currently detained containers): VOSCO International Transportation Limited Liability Company (address: 03/129 Nguyen Trai, Thuong Dinh, Thanh Xuan, Ha Noi) contacted WANHAI Company on the phone to hire transportation for a shipment under booking No. 1007A05179 consisting kết quả bóng đá trực tiếp 4 containers No. WHLU2899350, WHLU0654487, WHLU2767625, and WHLU0460157. This was the aluminum ingot shipment which VOSCO Company hired WANHAI Company to transport to Indonesia. The shipment was detained by customs authority when customs procedures were being adopted to load onto ship. Previously, WANHAI Company had transported 4 containers No. DFSU3051303, DRYU2960127, TGCU0122456, and WHLU2857903 to Malaysia for VOSCO Company under bill kết quả bóng đá trực tiếp lading No. 1066A04032. WANHAI Company confirmed partnership only with VOSCO and no relationship with PTD Company. It was not until the shipment was detained due to violations kết quả bóng đá trực tiếp the law that WANHAI Company was aware that the shipment was related to PTD Company.

Verification at Customs Sub-departments affiliated to Customs Department kết quả bóng đá trực tiếp Hai Phong City, seaports, sea and road transportation companies managed to gather documents depicting transportation operations, customs procedures and export kết quả bóng đá trực tiếp shipments under 23 export declarations kết quả bóng đá trực tiếp PTD Company. Regarding shipment under declaration No. 301428422800/B11 declared on July 18, 2017 at KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong port, cleared by customs electronic data processing system and granted customs clearance on July 18, 2017. On the same day, Anti-smuggling investigating authority - General Department kết quả bóng đá trực tiếp Customs sent a fax requesting KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong port to issue decision on temporarily ceasing to bring goods via clearance area for cooperated physical inspection.

Investigating authority, Hai Phong City Police solicited expert assessment kết quả bóng đá trực tiếp signature and handwriting kết quả bóng đá trực tiếp Pham Tien Dung, Nguyen Tien H, Ha Manh Cuong, Man Van Hung and seal template kết quả bóng đá trực tiếp PTD Company.

Under Assessment conclusion No. 117 dated November 14, 2018 kết quả bóng đá trực tiếp Department kết quả bóng đá trực tiếp Criminal Techniques - Hai Phong City Police:“The signature depicting Director Pham Tien Dung on: letter kết quả bóng đá trực tiếp introduction kết quả bóng đá trực tiếp PTD Company, trust agreement No.01/AL-Ptd/2017, invoice, sale contract and packinglist and sample signature kết quả bóng đá trực tiếp Pham Tien Dung could not be determined to be issued by the same individual.

- Sample signature, handwriting kết quả bóng đá trực tiếp Pham Tien Dung and signature, handwriting specifying the name Pham Tien Dung on documents on opening and entrusting bank accounts kết quả bóng đá trực tiếp PTD Company were issued by the same individual.

- Sample signature, handwriting kết quả bóng đá trực tiếp Ha Manh Cuong and signature, handwriting specifying the name Ha Manh Cuong on documents on receiving trust and withdrawing money from bank accounts kết quả bóng đá trực tiếp PTD Company were issued by the same individual.

- The round seal specifying “Công ty TNHH PTD Việt Nam” (PTD Vietnam Limited Liability Company) on letter kết quả bóng đá trực tiếp introduction, trust contract No. 01/AL-Ptd/2017, invoice, sale contract, packing list and the round seal specifying the same content on seal registration certificate for seal kết quả bóng đá trực tiếp PTD Company and documents related to bank accounts kết quả bóng đá trực tiếp PTD Company were issued by the same seal.

- Handwriting under pre-printed sections, other than the “Seller” section on VAT invoice No. 0063652 and sample handwriting kết quả bóng đá trực tiếp Nguyen Tien H were issued by the same individual; handwriting, signature under “Seller” Section on VAT invoice No. 0063652 and sample handwriting, signature kết quả bóng đá trực tiếp Man Van Hung were issued by the same individual.”(BL 80-98)

Investigating authority, Hai Phong City solicited Institute kết quả bóng đá trực tiếp Criminal Science, Ministry kết quả bóng đá trực tiếp Public Security to assess the aluminum contents in the detained containers. Under Assessment conclusion No. 6440 dated December 3, 2018 kết quả bóng đá trực tiếp Institute kết quả bóng đá trực tiếp Criminal Science - Ministry kết quả bóng đá trực tiếp Public Security:“Samples collected from containers No. WHLU2899350, WHLU0654487, WHLU2767625 and WHLU0460157 are aluminum with contents kết quả bóng đá trực tiếp 96.36%, 96.70%, 96.65% and 96.86% respectively”

Investigating authority, Hai Phong City Police requested asset evaluation. Under Asset evaluation conclusion No. 01/KL-HDDG dated January 18, 2019 kết quả bóng đá trực tiếp the Council for asset evaluation in criminal proceeding kết quả bóng đá trực tiếp Hai Phong City:“Value kết quả bóng đá trực tiếp 99,870 kg kết quả bóng đá trực tiếp aluminum ingots according to customs declaration No.301428422800 dated July 18, 2017 at the time kết quả bóng đá trực tiếp July, 2017 was: VND 1,742,000,000; at the time kết quả bóng đá trực tiếp January, 2019 was: VND 1,802,000,000".

Under Indictment No. 85/CT-VKS-P3 dated July 30, 2019, People’s Procuracy kết quả bóng đá trực tiếp Hai Phong City prosecuted defendants Nguyen H and Vu D for "Illegal cross-border trafficking kết quả bóng đá trực tiếp goods" according to Clause 3 Article 153 kết quả bóng đá trực tiếp the Criminal Code in 1999 (currently Clause 3 Article 189 kết quả bóng đá trực tiếp the Criminal Code 2015)

At court, defendants Nguyen H and Vu D admitted all offences stated in the Indictment. The defendants admitted transport 4 containers kết quả bóng đá trực tiếp aluminum ingots for Man Van Hung to gain VND 48 million/container but they have not received the revenue. The defendants used the fictitious documents kết quả bóng đá trực tiếp PTD Company to export the item above. The defendants admitted the offence prosecuted by the Procuracy and solicited for monetary penalty.

At the trial, representative kết quả bóng đá trực tiếp People’s Procuracy kết quả bóng đá trực tiếp Hai Phong City retained prosecution against the defendants according to the Indictment and requested the trial panel: Pursuant to Clause 3 Article 154 kết quả bóng đá trực tiếp the Criminal Code 1999 (currently Clause 3 Article 189), Point s Clause 1, Clause 2 Article 51, Article 58; Article 35 kết quả bóng đá trực tiếp the Criminal Code:

- Impose a monetary fine ranging from VND 1,200,000,000 to VND 1,500,000,000 on defendantNguyen Hfor “Illegal cross-border trafficking kết quả bóng đá trực tiếp goods” and submit to State budget.

- Impose a monetary fine ranging from VND 1,000,000,000 to VND 1,200,000,000 on defendantVu Dfor “Illegal cross-border trafficking kết quả bóng đá trực tiếp goods” and submit to State budget.

- Regarding illicit revenue: Defendant Nguyen H is forced to submit the illicit revenue kết quả bóng đá trực tiếp VND 119,000,000 and transfer to State budget.

- Regarding evidence disposal:With respect to the shipment kết quả bóng đá trực tiếp 99.87 tonne kết quả bóng đá trực tiếp aluminum ingots in 4 containers No.WHLU2899350, WHLU0654487, WHLU2767625 and WHLU0460157 according to customs declaration form No. 301428422800/B11 declared on July 18, 2017 at KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong port related to violations kết quả bóng đá trực tiếp defendants, confiscate and transfer to State budget.

- Regarding court fees and right to appeal as per the law.

Standpoint kết quả bóng đá trực tiếp defender kết quả bóng đá trực tiếp defendant Nguyen H:No objection to charge and legal basis kết quả bóng đá trực tiếp penalty other than requesting the trial panel to reconsider severity kết quả bóng đá trực tiếp monetary penalty since the defendant has no prior criminal record, did not cause damage, did not successfully commit the violations, has multiple mitigating circumstances, hurriedly confessed and shows remorse, has grandparents having meritorious service in the resistance war against France. The defendant is the director kết quả bóng đá trực tiếp a small enterprise and the main breadwinner in the family. The defendant is sorry for the violation and solicits monetary penalty. Hence, solicits the trial panel to adopt mitigating circumstances to allow the defendant to be met with monetary penalty kết quả bóng đá trực tiếp the lowest value.

Standpoint kết quả bóng đá trực tiếp defender kết quả bóng đá trực tiếp defendant Vu D: Prosecuting and trying the defendant for "Illegal cross-border trafficking kết quả bóng đá trực tiếp goods” are adequate as per the law.Solicits the trial panel to consider that the defendant has no aggravating circumstances, hurriedly confessed, shows remorse, committed violation without causing any damage or success. The defendant directly transported goods across the border illegally as the declarant while only the goods owner received the revenue. Since the defendant did not understand the law, has good personal record, has no prior criminal record and has stable occupation, the defendant solicits monetary penalty. Thus, request the trial panel to adopt the lowest range kết quả bóng đá trực tiếp the monetary payment.

In their final words, the defendants solicit reduced penalty and adoption kết quả bóng đá trực tiếp monetary penalty.

JUDGMENT kết quả bóng đá trực tiếp THE COURT

With respect to the details kết quả bóng đá trực tiếp the case, based on the case file documents and evidence that have been involved in the litigation at the court, the trial panel forms the judgments as follows:

- Regarding proceeding:

[1] The case is among the circumstances in which documents are returned to conduct additional investigations, regarding proceeding and decision thereon: Investigating authority kết quả bóng đá trực tiếp Hai Phong City Police, investigators, People’s Procuracy kết quả bóng đá trực tiếp Hai Phong City and procurators have fully complied with procedures and regulations kết quả bóng đá trực tiếp the Criminal Proceeding Code during investigation and prosecution processes. Throughout investigation process and the trial, the defendant did not question or complain about affairs and decision kết quả bóng đá trực tiếp legal proceeding authority and individuals. Thus, all acts and decisions on proceeding carried out by legal proceeding authority and individual are legitimate.

- Regarding charges:

[2] Statements kết quả bóng đá trực tiếp the defendants at court match their statements at the investigating authority and statements kết quả bóng đá trực tiếp eyewitnesses, evidence and other documents in the case files, it is well-grounded to conclude: In approximately June, 2017, Man Van Hung wanted to export aluminum ingots but he lacked the documents to do so, he then hired defendant Nguyen H to export 100 tonne kết quả bóng đá trực tiếp aluminum ingots to Indonesia who agreed and contacted defendant Vu D but yet to found a company eligible to export aluminum ingots. Thus defendants Nguyen Tien H and Vu Tien D agreed with Man Van Hung on VND 48 million/container and imitated juridical person kết quả bóng đá trực tiếp PTD Viet Nam Limited Liability Vietnam based in Dia Hamlet, Nam Hong Commune, Dong Anh District, Hanoi City; based on the fact that H was managing digital signature kết quả bóng đá trực tiếp PTD Company which no longer operated, H and Dat utilized the digital signature to initiate export declaration No. 301428422800 dated July 18, 2017 at KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong port – Customs Department kết quả bóng đá trực tiếp Hai Phong City and transferred to electronic declaration to customs system to illegally export 99.87 tonne kết quả bóng đá trực tiếp aluminum ingots from Vietnam to Indonesia. The shipment was then classified category 1 (cleared), granted customs clearance and awaiting load onto ship where customs authority issued decision on suspending customs clearance for inspection. Nguyen Tien H and Vu Tien D agreed to use fictitious documents kết quả bóng đá trực tiếp PTD Company to produce fabricated and illegal documents consisting kết quả bóng đá trực tiếp sale contract, invoice, packing list, export trust agreements; issued fictitious VAT invoices for presentation to customs authority in order to conceal violation. The suspension kết quả bóng đá trực tiếp the shipment due to violation detected by the customs authority was beyond speculation kết quả bóng đá trực tiếp H and Dat. Gross weight kết quả bóng đá trực tiếp the shipment was 99.87 tonne kết quả bóng đá trực tiếp aluminum ingot. According to asset evaluation conclusion kết quả bóng đá trực tiếp Council for asset evaluation in criminal proceeding kết quả bóng đá trực tiếp Hai Phong City, the value was at VND 1,742,000,000.

[3] Since defendants Nguyen H and Vu D transported goods without legal documents to illegally transport goods before January 1, 2018 where the Criminal Code kết quả bóng đá trực tiếp 2015 entered into effect. Thus, the fact that defendants Nguyen H and Vu D were tried for “Illegal cross-border trafficking kết quả bóng đá trực tiếp goods” according to Article 154 kết quả bóng đá trực tiếp the Criminal Code 1999 (currently Article 189 kết quả bóng đá trực tiếp the Criminal Code 2015) as prosecuted by the Procuracy is legally well-grounded.

[4] At court, defenders for the defendants claimed despite committing violations, the defendants had successfully adopted all customs procedures and submitted tax to transport the shipment without legal documents abroad thus the violations shall not be considered to be attempts and standpoints kết quả bóng đá trực tiếp the defenders in this regard are objected.

[5] The case is serious in nature, violation kết quả bóng đá trực tiếp the defendants have breached economic management affairs kết quả bóng đá trực tiếp the government regarding import, export and monetary management policies kết quả bóng đá trực tiếp the government, violated national economic interests, harmed the State budget and caused loss kết quả bóng đá trực tiếp social order. Thus, stringent measures for preventive and education effect.

- Regarding penalty determining circumstances:

[6] Defendants Nguyen H and Vu D transported goods without legal import documents, used documents to imitate juridical person kết quả bóng đá trực tiếp PTD Vietnam Limited Liability Company which no longer operated in order to conceal the violations and illegally export 9.87 tonne kết quả bóng đá trực tiếp aluminum ingots kết quả bóng đá trực tiếp at a price kết quả bóng đá trực tiếp VND 1,742,000,000 from Vietnam to Indonesia for revenue and thus shall be tried according to Clause 3 Article 189 kết quả bóng đá trực tiếp the Criminal Code 2015.

- Regarding role and penalty: This case includes accomplices, thus specification kết quả bóng đá trực tiếp role kết quả bóng đá trực tiếp the defendants is necessary for adoption kết quả bóng đá trực tiếp appropriate penalties.

[7] Defendants Nguyen H and Vu D both agreed to use fictitious documents kết quả bóng đá trực tiếp PTD Company to fabricate documents to illegally export 99.87 tonne kết quả bóng đá trực tiếp aluminum ingots from Vietnam to Indonesia. Defendant H accepted transport agreement and actively assisted Man Van Hung in illegally transporting goods across the border; defendant D provided active assistance via defendant H thus the role kết quả bóng đá trực tiếp defendant H in this case is superior to that kết quả bóng đá trực tiếp defendant D. Both defendants have no aggravating circumstances; in addition, both defendants hurriedly confessed and showed remorse after committing the violations, were having stable occupation, residence, committed violations without causing damage; grandparents kết quả bóng đá trực tiếp defendant H participated in the resistance war against France; these are mitigating circumstances according to Point s Clause 1, Clause 2 Article 51 kết quả bóng đá trực tiếp the Criminal Code 2015. Considering severity kết quả bóng đá trực tiếp violations, the violations and the fact that the defendants have multiple mitigating circumstances, the defendants solicit monetary penalty.  Thus, the trial panel deems monetary penalty strict, appropriate and reasonable to be imposed upon the defendants for general prevention purpose. Thus the trial panel accepts solicitation kết quả bóng đá trực tiếp the defendants and since the defendant H played a superior role to defendant D in this case, defendant H shall be met with a penalty more severe than the penalty imposed upon defendant D.

- Regarding illicit revenue:Defendant Nguyen H received the money kết quả bóng đá trực tiếp VND 119,000,000 from a person named Tom.At court, defendant H claimed that the money was not what foreign partners transferred to the defendant and not relevant to this case. Furthermore, there are no other ways to determine whether the money was generated from illegal conducts apart from statements kết quả bóng đá trực tiếp the defendant. Investigating authority did not clarify whether the money kết quả bóng đá trực tiếp VND 119,000,000 is related to the case and thus the defendant is not forced to submit to State budget and proposition kết quả bóng đá trực tiếp the procurator at court is rejected.

- Regarding evidence: Investigating authority confiscated 99.87 tonne kết quả bóng đá trực tiếp aluminum ingots in 4 containers No. WHLU2899350, WHLU0654487, WHLU2767625 and WHLU0460157 according to customs declaration form No. 301428422800/B11 declared on July 18, 2017 at KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong port related to violations kết quả bóng đá trực tiếp defendants, request transfer to State budget.

- Investigating authority confiscated:1 used white flash drive bearing FPT brand with the phrase “PTD Việt Nam” (PTD Vietnam) (digital signature kết quả bóng đá trực tiếp PTD Company) submitted by Nguyen Tien H;1 4GB blue Kingtons DT101G2 flash drive submitted by Nguyen Tien H; 1 red Kingtons flash drive transferred from Department kết quả bóng đá trực tiếp Criminal Techniques – Hai Phong City Police (record kết quả bóng đá trực tiếp interrogation kết quả bóng đá trực tiếp Vu Tien D on March 6, 2019) to Hai Phong City Judgment Enforcement Department for storage in case file.

[8]Regarding court fee:The defendants shall incur first instance court fee;

For all reasons above,

HEREBY DECIDES

- Pursuant to Clause 3 Article 154 kết quả bóng đá trực tiếp thexem bóng đá trực tiếp(currently Clause 3 Article 189); Point s Clause 1, Clause 2 Article 51, Article 58; Article 35 kết quả bóng đá trực tiếp the Criminal Code:

Impose a fine kết quả bóng đá trực tiếp VND 1,200,000,000 on defendantNguyen Hfor “Illegal cross-border trafficking kết quả bóng đá trực tiếp goods” and submit to State budget.

Impose a fine kết quả bóng đá trực tiếp VND 1,000,000,000 on defendantVu Dfor “Illegal cross-border trafficking kết quả bóng đá trực tiếp goods” and submit to State budget.

- Regarding evidence disposal: Pursuant to Article 47 kết quả bóng đá trực tiếp theCriminal Code 2015; Article 106 kết quả bóng đá trực tiếp theCriminal Proceeding 2015

+ Confiscate and submit to State budget: The shipment kết quả bóng đá trực tiếp 99.87 tonne kết quả bóng đá trực tiếp aluminum ingots in 4 containers No. WHLU2899350, WHLU0654487, WHLU2767625 and WHLU0460157 according to customs declaration form No. 301428422800/B11 declared on July 18, 2017 at KVI Customs Sub-department kết quả bóng đá trực tiếp Hai Phong.

+ Transfer to the case file: 1 used white flash drive bearing FPT brand with the phrase “PTD Việt Nam” (PTD Vietnam) (digital signature kết quả bóng đá trực tiếp PTD Company) submitted by Nguyen Tien H; 1 4GB blue Kingtons DT101G2 flash drive submitted by Nguyen Tien H; 1 red Kingtons flash drive transferred from Department kết quả bóng đá trực tiếp Criminal Techniques – Hai Phong City Police (record kết quả bóng đá trực tiếp interrogation kết quả bóng đá trực tiếp Vu Tien D on March 6, 2019)

- Regarding court fee: Pursuant to Article 23 kết quả bóng đá trực tiếpNghị quyết 326/2016/UBTVQH14 quydated December 30, 2016 kết quả bóng đá trực tiếp Standing Committee kết quả bóng đá trực tiếp National Assembly on court fee and collection, exemption, reduction, submission, management and use thereof, defendant Nguyen H and Vu D are compelled to submit VND 200,000 each for first instance court fee.

- Regarding right to appeal:The defendants(present) shall have the rights to appeal within 15 days from the date kết quả bóng đá trực tiếp declaring the judgment.

Persons with rights and obligations related to the case(trial kết quả bóng đá trực tiếp absentia)shall have the right to appeal within 15 days from the date kết quả bóng đá trực tiếp receiving the judgment or appropriate post thereof.

In case the judgment is enforced according to Article 2 kết quả bóng đá trực tiếpLuật Thi xem bóng đá trực tiếp vtv2 dân sự sửa đổi 2014 Số hiệu 64/2014/QH13, civil judgment creditors and civil judgment debtors may agree on judgment enforcement, judgment enforcement rights, voluntary enforcement or compelled enforcement as specified in Articles 6, 7, 7a, and 9 kết quả bóng đá trực tiếp Law on Civil Judgment Enforcement and amendments thereto in 2014.