II K 580/24
-
Data orzeczenia:
-
Organ orzekający:
-
Wydział:
-
Skład sędziowski:
-
Protokolanci:st. sekretarz sądowy Marcin Szymczak
Powołane przepisy:
Korekty wprowadzone przez SAOS:
Informacje o źródle orzeczenia:
- Link do źródła orzeczenia
-
Data publikacji:09-01-2025
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Osoba publikująca:Małgorzata Rafalska
-
Korektor:Kamilla Waszyńska
Pełny tekst orzeczenia
Sygn. akt: II K 580/24
(...)
WYROK
W IMIENIU RZECZYPOSPOLITEJ POLSKIEJ
Dnia 19 grudnia 2024 r.
Sąd Rejonowy w Toruniu II Wydział Karny w składzie:
Przewodniczący Sędzia Marek Tyciński
Protokolant st. sekretarz sądowy Marcin Szymczak
w obecności oskarżyciela skarbowego Jakuba Kurtys
po rozpoznaniu dnia 25 lipca, 26 września, 5 listopada i 10 grudnia 2024 r.
sprawy
K. M. s. H. i I. z domu K. ur. (...) w L.
oskarżonego o to, że:
I. działając w krótkich odstępach czasu w wykonaniu tego samego zamiaru w okresie od 04 stycznia 2021 r. do 22 grudnia 2022 r. w T. oraz w miejscowości(...) jako wiceprezes zarządu, a następnie prezes zarządu (...) sp. z o.o. NIP (...) (dawniej (...) sp. z o.o.) zajmując się sprawami gospodarczymi, w szczególności finansowymi spółki posłużył się 218 fakturami VAT nieodzwierciedlającymi rzeczywistych zdarzeń gospodarczych, na których jako wystawca widnieje:
Firma (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-01-04 |
11 500,00 |
2 645,00 |
14145,00 |
|
2. |
(...) |
2021-01-08 |
9 800,00 |
2 254,00 |
12054,00 |
|
3. |
(...) |
2021-01-12 |
8 000,00 |
1 840,00 |
9840,00 |
(...)NIP (...)
|
Lp- |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-02-19 |
10 000,00 |
2 300,00 |
12 300,00 |
|
2. |
(...) |
2021-02-16 |
10 200,00 |
2 346,00 |
12 546,00 |
|
3. |
(...) |
2021-02-12 |
9 800,00 |
2 254,00 |
12 054,00 |
|
4. |
(...) |
2021-03-05 |
9 900,00 |
2 277,00 |
12 177,00 |
|
5. |
(...) |
2021-03-08 |
11 000,00 |
2 530,00 |
13 530,00 |
|
6. |
(...) |
2021-03-09 |
6 500,00 |
1 495,00 |
7 995,00 |
|
7. |
(...) |
2021-03-03 |
10 100,00 |
2 323,00 |
12 423,00 |
|
8. |
(...) |
2021-04-13 |
3 500,00 |
805,00 |
4 305,00 |
|
9. |
(...) |
2021-04-09 |
10 880,00 |
2 502,40 |
13 382,40 |
|
10. |
(...) |
2021-04-02 |
12 000,00 |
2 760,00 |
14 760,00 |
|
11. |
(...) |
2021-05-05 |
9 500,00 |
2 185,00 |
11 685,00 |
|
12. |
(...) |
2021-05-06 |
11 000,00 |
2 530,00 |
13 530,00 |
|
13. |
(...) |
2021-05-07 |
11 500,00 |
2 645,00 |
14 145,00 |
|
14. |
(...) |
2021-05-04 |
10 900,00 |
2 507,00 |
13 407,00 |
(...) sp. z o.o. NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-05-28 |
6 500,89 |
1 495,20 |
7 996,09 |
|
2. |
(...) |
2021-06-02 |
11 315,90 |
2 602,66 |
13 918,56 |
|
3. |
(...) |
2021-06-11 |
. 11 870,90 |
2 730,31 |
14 601,21 |
|
4. |
(...) |
2021-06-04 |
10 760,90 |
2 475,01 |
13 235,91 |
|
5. |
(...) |
2021-06-25 |
9 317,90 |
2 143,12 |
11 461,02 |
|
6. |
(...) |
2021-06-23 |
10 649,90 |
2 449,48 |
13 099,38 |
|
7. |
(...) |
2021-06-18 |
10 427,90 |
2 398,42 |
12 826,32 |
|
8. |
(...) |
2021-06-09 |
9 650,90 |
2 219,71 |
11 870,61 |
|
9. |
(...) |
2021-06-17 |
10 649,90 |
2 449,48 |
13 099,38 |
|
10. |
(...) |
2021-06-07 |
10 205,90 |
2 347,36 |
12 553,26 |
|
11. |
(...) |
2021-06-22 |
10 871,90 |
2 500,54 |
13 372,44 |
|
12. |
(...) |
2021-06-14 |
11 648,90 |
2 679,25 |
14 328,15 |
|
13. |
(...) |
2021-06-16 |
11 093,90 |
2 551,60 |
13 645,50 |
|
14. |
(...) |
2021-06-21 |
11 093,90 |
2 551,60 |
13 645,50 |
|
15. |
(...) |
2021-07-20 |
6 077,89 |
1 397,91 |
7 475,80 |
|
16. |
(...) |
2021-07-22 |
7 277,89 |
1 673,91 |
8 951,80 |
|
17. |
(...) |
2021-07-23 |
6 797,89 |
1 563,51 |
8 361,40 |
|
18. |
(...) |
2021-08-12 |
6 809,89 |
1 566,27 |
8 376,16 |
|
19. |
(...) |
2021-08-17 |
5 875,99 |
1 351,48 |
7 227,47 |
|
20. |
(...) |
2021-08-24 |
7 610,00 |
1 750,30 |
9 360,30 |
|
21. |
(...) |
2021-08-20 |
6 860,90 |
1 578,01 |
8 438,91 |
|
22. |
(...) |
2021-09-10 |
8 609,40 |
1 980,16 |
10 589,56 |
|
23. |
(...) |
2021-09-21 |
6 867,90 |
1 579,62 |
8 447,52 |
|
24. |
(...) |
2021-10-04 |
7 100,00 |
1 633,00 |
8 733,00 |
|
25. |
(...) |
2021-10-11 |
7 815,00 |
1 797,45 |
9 612,45 |
|
26. |
(...) |
2021-10-14 |
9 068,00 |
2 085,64 |
11153,64 |
|
27. |
(...) |
2021-10-06 |
7 935,90 |
1 825,26 |
9 761,16 |
|
28. |
(...) |
2021-11-09 |
9 000,00 |
2 070,00 |
11 070,00 |
|
29. |
(...) |
2021-11-18 |
5 523,00 |
1 270,29 |
6 793,29 |
|
30. |
(...) |
2021-11-29 |
4 880,00 |
1122,40 |
6 002,40 |
|
31. |
(...) |
2021-12-14 |
8 040,00 |
1 849,20 |
9 889,20 |
|
32. |
(...) |
2021-12-02 |
7 610,00 |
1 750,30 |
9 360,30 |
|
33. |
(...) |
2021-12-07 |
6 720,00 |
1 545,60 |
8 265,60 |
|
34. |
(...) |
2021-12-28 |
7 500,00 |
1 725,00 |
9 225,00 |
|
35. |
(...) |
2021-12-20 |
7 660,00 |
1 761,80 |
9 421,80 |
|
36. |
(...) |
2021-12-30 |
5 840,00 |
1 343,20 |
7 183,20 |
|
37. |
(...) |
2022-01-04 |
6 220,00 |
1 430,60 |
7 650,60 |
|
38. |
(...) |
2022-01-07 |
5 835,00 |
1 342,05 |
7 177,05 |
|
39. |
(...) |
2022-01-12 |
5 325,00 |
1 224,75 |
6 549,75 |
|
40. |
(...) |
2022-01-18 |
5 589,50 |
1 285,59 |
6 875,09 |
|
41. |
(...) |
2022-01-20 |
6 117,00 |
1 406,91 |
7 523,91 |
|
42. |
(...) |
2022-01-26 |
3 820,00 |
878,60 |
4 698,60 |
|
43. |
(...) |
2022-02-03 |
4 651,00 |
1 069,73 |
5 720,73 |
|
44. |
(...) |
2022-02-10 |
4 259,00 |
979,57 |
5 238,57 |
|
45. |
(...) |
2022-02-17 |
4 469,00 |
1 027,87 |
5 496,87 |
|
46. |
(...) |
2022-02-23 |
5 095,00 |
1 171,85 |
6 266,85 |
|
47. |
(...) |
2022-03-04 |
5 820,00 |
1 338,60 |
7 158,60 |
|
48. |
(...) |
2022-03-11 |
4 910,00 |
1129,30 |
6 039,30 |
|
49. |
(...) |
2022-03-17 |
6 105,00 |
1 404,15 |
7 509,15 |
|
50. |
(...) |
2022-03-24 |
5 872,00 |
1 350,56 |
7 222,56 |
(...) sp. z o.o. NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-07-09 |
7 626,00 |
1 753,98 |
9 379,98 |
|
2. |
(...) |
2021-07-14 |
4 826,50 |
1110,10 |
5 936,60 |
|
3. |
(...) |
2021-07-05 |
7 240,99 |
1 665,43 |
8 906,42 |
|
4. |
(...) |
2021-08-04 |
6 640,50 |
1 527,32 |
8 167,82 |
|
5. |
(...) |
2021-08-11 |
7 516,00 |
1 728,68 |
9 244,68 |
|
6. |
(...) |
2021-08-18 |
6 900,00 |
1 587,00 |
8 487,00 |
|
7. |
(...) |
2021-08-06 |
7 966,00 |
1 832,18 |
9 798,18 |
|
8. |
(...) |
2021-08-25 |
6 756,00 |
1 553,88 |
8 309,88 |
|
9. |
(...) |
2021-09-07 |
9 050,00 |
2 081,50 |
11 131,50 |
|
10. |
(...) |
2021-09-14 |
7 800,00 |
1 794,00 |
9 594,00 |
|
11. |
(...) |
2021-09-21 |
6 240,00 |
1 435,20 |
7 675,20 |
|
12. |
(...) |
2021-10-27 |
6 855,00 |
1 576,65 |
8 431,65 |
|
13. |
(...) |
2021-10-25 |
7 200,00 |
1 656,00 |
8 856,00 |
|
14. |
(...) |
2021-10-21 |
6 370,00 |
1 465,10 |
7 835,10 |
|
15. |
(...) |
2021-10-08 |
7 323,00 |
1 684,29 |
9 007,29 |
|
16. |
(...) |
2021-10-18 |
6 750,00 |
1 552,50 |
8 302,50 |
|
17. |
(...) |
2021-11-03 |
6 290,00 |
1 446,70 |
7 736,70 |
|
18. |
(...) |
2021-11-21 |
6 559,00 |
1 508,57 |
8 067,57 |
|
19. |
(...) |
2021-11-03 |
7 030,99 |
1 617,13 |
8 648,12 |
|
20. |
(...) |
2021-11-18 |
7 130,00 |
1 639,90 |
8 769,90 |
|
21. |
(...) |
2021-11-26 |
7 080,00 |
1 628,40 |
8 708,40 |
|
22. |
(...) |
2021-12-09 |
8 160,00 |
1 876,80 |
10 036,80 |
|
23. |
(...) |
2021-12-15 |
6 900,00 |
1 587,00 |
8 487,00 |
|
24. |
(...) |
2021-12-03 |
7 470,00 |
1 718,10 |
9 188,10 |
|
25. |
(...) |
2021-12-27 |
6 380,00 |
1 467,40 |
7 847,40 |
|
26. |
(...) |
2021-12-22 |
7 630,00 |
1 754,90 |
9 384,90 |
|
27. |
(...) |
2021-12-29 |
4 867,00 |
1 119,41 |
5 986,41 |
|
28. |
(...) |
2022-01-03 |
5 225,00 |
1 201,75 |
6 426,75 |
|
29. |
(...) |
2022-01-02 |
6 015,00 |
1 383,45 |
7 398,45 |
|
30. |
(...) |
2022-01-13 |
5 392,00 |
1 240,16 |
6 632,16 |
|
31. |
(...) |
2022-01-18 |
6 430,00 |
1 478,90 |
7 908,90 |
|
32. |
(...) |
2022-01-25 |
6 480,00 |
1 490,40 |
7 970,40 |
|
33. |
(...) |
2022-01-27 |
5 690,00 |
1 308,70 |
6 998,70 |
|
34. |
(...) |
2022-02-07 |
6 300,00 |
1 449,00 |
7 749,00 |
|
35. |
(...) |
2022-02-14 |
4 950,00 |
1 138,50 |
6 088,50 |
|
36. |
(...) |
2022-02-21 |
4 877,25 |
1 121,77 |
5 999,02 |
|
37. |
(...) |
2022-02-25 |
4 575,00 |
1 052,25 |
5 627,25 |
|
38. |
(...) |
2022-03-09 |
5 970,00 |
1 373,10 |
7 343,10 |
|
39. |
(...) |
2022-03-25 |
6 610,99 |
1 520,53 |
8 131,52 |
|
40. |
(...) |
2022-04-08 |
5 880,00 |
1 352,40 |
7 232,40 |
|
41. |
(...) |
2022-04-13 |
5 800,00 |
1 334,00 |
7 134,00 |
|
42. |
(...) |
2022-04-20 |
5 550,00 |
1 276,50 |
6 826,50 |
|
43. |
(...) |
2022-04-22 |
6 500,00 |
1 495,00 |
7 995,00 |
|
44. |
(...) |
2022-04-27 |
6 000,00 |
1 380,00 |
7 380,00 |
|
45. |
(...) |
2022-04-29 |
4 125,00 |
948,75 |
5 073,75 |
(...) sp. z o.o. NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2022-02-04 |
5 463,15 |
1 256,52 |
6 719,67 |
|
2. |
(...) |
2022-02-09 |
5 512,50 |
1 267,88 |
6 780,38 |
|
3. |
(...) |
2022-02-16 |
4 650,00 |
1 069,50 |
5 719,50 |
|
4. |
(...) |
2022-02-28 |
5 400,00 |
1 242,00 |
6 642,00 |
|
5. |
(...) |
2022-03-03 |
6 000,00 |
1 380,00 |
7 380,00 |
|
6. |
(...) |
2022-03-11 |
5 463,15 |
1 256,52 |
6 719,67 |
|
7. |
(...) |
2022-03-16 |
5 880,00 |
1 352,40 |
7 232,40 |
|
8. |
(...) |
2022-03-23 |
4 650,00 |
1 069,50 |
5 719,50 |
|
9. |
(...) |
2022-03-29 |
5 500,00 |
1 265,00 |
6 765,00 |
|
10. |
(...) |
2022-04-05 |
6 000,00 |
1 380,00 |
7 380,00 |
|
11. |
(...) |
2022-04-07 |
4 966,50 |
1 142,30 |
6 108,80 |
|
12. |
(...) |
2022-04-12 |
5 880,00 |
1 352,40 |
7 232,40 |
|
13. |
(...) |
2022-04-15 |
6 045,00 |
1 390,35 |
7 435,35 |
|
14. |
(...) |
2022-04-19 |
5 500,00 |
1 265,00 |
6 765,00 |
|
15. |
(...) |
2022-04-21 |
5 720,00 |
1 315,60 |
7 035,60 |
|
16. |
(...) |
2022-04-26 |
6 300,00 |
1 449,00 |
7 749,00 |
|
17. |
(...) |
2022-04-28 |
5 810,00 |
1 336,30 |
7 146,30 |
|
18. |
(...) |
2022-04-30 |
5 950,00 |
1 368,50 |
7 318,50 |
|
19. |
(...) |
2022-05-04 |
5 600,00 |
1 288,00 |
6 888,00 |
|
20. |
(...) |
2022-05-05 |
6 640,00 |
1 527,20 |
8 167,20 |
|
21. |
(...) |
2022-05-06 |
6 300,00 |
1 449,00 |
7 749,00 |
|
22. |
(...) |
2022-05-09 |
7 040,00 |
1 619,20 |
8 659,20 |
|
23. |
(...) |
2022-05-11 |
6 600,00 |
1 518,00 |
8 118,00 |
|
24. |
(...) |
2022-05-13 |
6 000,00 |
1 380,00 |
7 380,00 |
|
25. |
(...) |
2022-05-16 |
6 510,00 |
1 497,30 |
8 007,30 |
|
26. |
(...) |
2022-05-18 |
5 880,00 |
1 352,40 |
7 232,40 |
|
27. |
(...) |
2022-05-20 |
6 456,45 |
1 484,98 |
7 941,43 |
|
28. |
(...) |
2022-05-23 |
5 500,00 |
1 265,00 |
6 765,00 |
|
29. |
(...) |
2022-05-25 |
6 000,00 |
1 380,00 |
7 380,00 |
|
30. |
(...) |
2022-05-26 |
6 600,00 |
1 518,00 |
8 118,00 |
|
31. |
(...) |
2022-05-27 |
5 900,00 |
1 357,00 |
7 257,00 |
|
32. |
(...) |
2022-05-30 |
3 290,00 |
756,70 |
4 046,70 |
|
33. |
(...) |
2022-06-23 |
5 250,00 |
1 207,50 |
6 457,50 |
|
34. |
(...) |
2022-07-06 |
6 250,00 |
1 437,50 |
7 687,50 |
|
35. |
(...) |
2022-07-13 |
6 000,00 |
1 380,00 |
7 380,00 |
|
36. |
(...) |
2022-07-20 |
5 980,00 |
1 375,40 |
7 355,40 |
|
37. |
(...) |
2022-07-22 |
6 480,00 |
1 490,40 |
7 970,40 |
|
38. |
(...) |
2022-07-25 |
6 270,00 |
1 442,10 |
7 712,10 |
|
39. |
(...) |
2022-07-26 |
6 200,00 |
1 426,00 |
7 626,00 |
|
40. |
(...) |
2022-07-27 |
6 279,00 |
1 444,17 |
7 723,17 |
|
41. |
(...) |
2022-07-28 |
4 800,00 |
1 104,00 |
5 904,00 |
|
42. |
(...) |
2022-08-02 |
6 210,00 |
1 428,30 |
7 638,30 |
|
43. |
(...) |
2022-08-04 |
6 210,00 |
1 428,30 |
7 638,30 |
|
44. |
(...) |
2022-08-05 |
5 520,00 |
1 269,60 |
6 789,60 |
|
45. |
(...) |
2022-08-08 |
4 830,00 |
1 110,90 |
5 940,90 |
|
46. |
(...) |
2022-08-10 |
6 200,00 |
1 426,00 |
7 626,00 |
|
47. |
(...) |
2022-08-12 |
5 980,00 |
1 375,40 |
7 355,40 |
|
48. |
(...) |
2022-08-16 |
6 000,00 |
1 380,00 |
7 380,00 |
|
49. |
(...) |
2022-08-18 |
6 250,00 |
1 437,50 |
7 687,50 |
|
50. |
(...) |
2022-08-19 |
6 300,00 |
1 449,00 |
7 749,00 |
|
51. |
(...) |
2022-08-22 |
5 900,00 |
1 357,00 |
7 257,00 |
|
52. |
(...) |
2022-08-24 |
4 800,00 |
1 104,00 |
5 904,00 |
|
53. |
(...) |
2022-08-26 |
4 400,00 |
1 012,00 |
5 412,00 |
|
54. |
(...) |
2022-09-02 |
6 800,00 |
1 564,00 |
8 364,00 |
|
55. |
(...) |
2022-09-07 |
5 699,00 |
1 310,77 |
7 009,77 |
|
56. |
(...) |
2022-09-09 |
6 750,00 |
1 552,50 |
8 302,50 |
|
57. |
(...) |
2022-09-14 |
7 750,00 |
1 782,50 |
9 532,50 |
|
58. |
(...) |
2022-09-16 |
6 480,00 |
1 490,40 |
7 970,40 |
|
59. |
(...) |
2022-09-20 |
6 800,00 |
1 564,00 |
8 364,00 |
|
60. |
(...) |
2022-09-22 |
7 000,00 |
1 610,00 |
8 610,00 |
|
61. |
(...) |
2022-09-26 |
6 300,00 |
1 449,00 |
7 749,00 |
|
62. |
(...) |
2022-09-28 |
6 600,00 |
1 518,00 |
8 118,00 |
|
63. |
(...) |
2022-10-03 |
6 200,00 |
1 426,00 |
7 626,00 |
|
64. |
(...) |
2022-10-04 |
6 435,00 |
1 480,05 |
7 915,05 |
|
65. |
(...) |
2022-10-05 |
6 300,00 |
1 449,00 |
7 749,00 |
|
66. |
(...) |
2022-10-06 |
5 699,00 |
1 310,77 |
7 009,77 |
|
67. |
(...) |
2022-10-07 |
6 800,00 |
1 564,00 |
8 364,00 |
|
68. |
(...) |
2022-10-11 |
6 900,00 |
1 587,00 |
8 487,00 |
|
69. |
(...) |
2022-10-12 |
6 480,00 |
1 490,40 |
7 970,40 |
|
70. |
(...) |
2022-10-13 |
6 270,00 |
1442,10 |
7 712,10 |
|
71. |
(...) |
2022-10-18 |
6 200,00 |
1 426,00 |
7 626,00 |
|
72. |
(...) |
2022-10-19 |
5 980,00 |
1 375,40 |
7 355,40 |
|
73. |
(...) |
2022-10-20 |
6 000,00 |
1 380,00 |
7 380,00 |
|
74. |
(...) |
2022-10-21 |
6 250,00 |
1 437,50 |
7 687,50 |
|
75. |
(...) |
2022-10-24 |
7 000,00 |
1 610,00 |
8 610,00 |
|
76. |
(...) |
2022-10-25 |
6 600,00 |
1 518,00 |
8 118,00 |
|
77. |
(...) |
2022-10-26 |
5 900,00 |
1 357,00 |
7 257,00 |
|
78. |
(...) |
2022-10-27 |
6 600,00 |
1 518,00 |
8 118,00 |
|
79. |
(...) |
2022-11-02 |
7 750,00 |
1 782,50 |
9 532,50 |
|
80. |
(...) |
2022-11-03 |
7 800,00 |
1 794,00 |
9 594,00 |
|
81. |
(...) |
2022-11-04 |
6 750,00 |
1 552,50 |
8 302,50 |
|
82. |
(...) |
2022-11-07 |
5 699,00 |
1 310,77 |
7 009,77 |
|
83. |
(...) |
2022-11-10 |
6 800,00 |
1 564,00 |
8 364,00 |
|
84. |
(...) |
2022-11-14 |
6 900,00 |
1 587,00 |
8 487,00 |
|
85. |
(...) |
2022-11-15 |
7 560,00 |
1 738,80 |
9 298,80 |
|
86. |
(...) |
2022-11-16 |
6 600,00 |
1 518,00 |
8 118,00 |
|
87. |
(...) |
2022-11-17 |
7 946,40 |
1 827,67 |
9 774,07 |
|
88. |
(...) |
2022-11-18 |
7 200,00 |
1 656,00 |
8 856,00 |
|
89. |
(...) |
2022-11-21 |
7 300,00 |
1 679,00 |
8 979,00 |
|
90. |
(...) |
2022-11-22 |
6 990,00 |
1 607,70 |
8 597,70 |
|
91. |
(...) |
2022-12-01 |
6 298,20 |
1 448,59 |
7 746,79 |
|
92. |
(...) |
2022-12-02 |
6 111,70 |
1 405,69 |
7 517,39 |
|
93. |
(...) |
2022-12-05 |
6 495,00 |
1 493,85 |
7 988,85 |
|
94. |
(...) |
2022-12-06 |
6 168,50 |
1 418,76 |
7 587,26 |
|
95. |
(...) |
2022-12-07 |
6 207,30 |
1 427,68 |
7 634,98 |
|
96. |
(...) |
2022-12-08 |
6 288,30 |
1 446,31 |
7 734,61 |
|
97. |
(...) |
2022-12-09 |
5 996,00 |
1 379,08 |
7 375,08 |
|
98. |
(...) |
2022-12-12 |
5 698,50 |
1 310,66 |
7 009,16 |
|
99. |
(...) |
2022-12-13 |
5 994,00 |
1 378,62 |
7 372,62 |
|
100. |
(...) |
2022-12-14 |
6 497,50 |
1 494,43 |
7 991,93 |
|
101. |
(...) |
2022-12-15 |
6 291,00 |
1 446,93 |
7 737,93 |
|
102. |
(...) |
2022-12-16 |
5 992,00 |
1 378,16 |
7 370,16 |
|
103. |
(...) |
2022-12-19 |
6 357,00 |
1462,11 |
7 819,11 |
|
104. |
(...) |
2022-12-20 |
5 985,00 |
1 376,55 |
7 361,55 |
|
105. |
(...) |
2022-12-21 |
5 617,50 |
1 292,03 |
6 909,53 |
|
106. |
(...) |
2022-12-22 |
6 083,00 |
1 399,09 |
7 482,09 |
- z których łączna kwota podatku naliczonego wynosi 341 991,35 zł
tj. o przestępstwo skarbowe z art. 62 § 2a kks w zw. z art. 6 § 2 kks w zw. z art. 9 § 3 kks
II. działając w krótkich odstępach czasu w wykonaniu tego samego zamiaru w okresie od 04 stycznia 2021 r. do 22 grudnia 2022 r. w T. oraz w miejscowości G., jako wiceprezes zarządu, a następnie prezes zarządu (...) sp. z o.o. NIP (...) (dawniej (...) sp. z o.o.) zajmując się sprawami gospodarczymi, w szczególności finansowymi spółki wystawił 437 nierzetelnych faktur VAT nieodzwierciedlających rzeczywistych zdarzeń gospodarczych, na rzecz:
P. K. NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-01-04 |
10 400,00 |
2 392,00 |
12 792,00 |
|
2. |
(...) |
2021-01-11 |
9 700,00 |
2 231,00 |
11931,00 |
|
3. |
(...) |
2021-01-13 |
9 900,00 |
2 277,00 |
12 177,00 |
|
4. |
(...) |
2021-02-03 |
11 200,00 |
2 576,00 |
13 776,00 |
|
5. |
(...) |
2021-02-05 |
10 400,00 |
2 392,00 |
12 792,00 |
|
6. |
(...) |
2021-02-09 |
8 400,00 |
1 932,00 |
10 332,00 |
|
7. |
(...) |
2021-03-02 |
8 650,00 |
1 989,50 |
10 639,50 |
|
8. |
(...) |
2021-03-04 |
8 700,00 |
2 001,00 |
10 701,00 |
|
9. |
(...) |
2021-03-09 |
8 800,00 |
2 024,00 |
10 824,00 |
|
10. |
(...) |
2021-03-11 |
8 850,00 |
2 035,50 |
10 885,50 |
|
11. |
(...) |
2021-04-12 |
9 700,00 |
2 231,00 |
11 931,00 |
|
12. |
(...) |
2021-04-15 |
10 300,00 |
2 369,00 |
12 669,00 |
|
13. |
(...) |
2021-05-06 |
9 000,00 |
2 070,00 |
11 070,00 |
|
14. |
(...) |
2021-05-11 |
8 000,00 |
1 840,00 |
9 840,00 |
|
15. |
(...) |
2021-06-10 |
8 700,00 |
2 001,00 |
10 701,00 |
|
16. |
(...) |
2021-06-24 |
9 650,00 |
2 219,50 |
11 869,50 |
|
17. |
(...) |
2021-06-28 |
5 750,00 |
1 322,50 |
7 072,50 |
|
18. |
(...) |
2021-06-30 |
9 950,00 |
2 288,50 |
12 238,50 |
|
19. |
(...) |
2021-07-14 |
4 200,00 |
966,00 |
5 166,00 |
|
20. |
(...) |
2021-07-16 |
4 350,00 |
1 000,50 |
5 350,50 |
|
21. |
(...) |
2021-07-19 |
4 150,00 |
954,50 |
5 104,50 |
|
22. |
(...) |
2021-07-21 |
4 300,00 |
989,00 |
5 289,00 |
|
23. |
(...) |
2021-08-11 |
5 400,00 |
1 242,00 |
6 642,00 |
|
24. |
(...) |
2021-08-19 |
5 600,00 |
1 288,00 |
6 888,00 |
|
25. |
(...) |
2021-08-25 |
6 000,00 |
1 380,00 |
7 380,00 |
|
26. |
(...) |
2021-09-01 |
3 150,00 |
724,50 |
3 874,50 |
|
27. |
(...) |
2021-09-03 |
4 900,00 |
1127,00 |
6 027,00 |
|
28. |
(...) |
2021-09-10 |
5 600,00 |
1 288,00 |
6 888,00 |
|
29. |
(...) |
2021-09-24 |
3 550,00 |
816,50 |
4 366,50 |
|
30. |
(...) |
2021-10-01 |
3 050,00 |
701,50 |
3 751,50 |
|
31. |
(...) |
2021-10-07 |
3 900,00 |
897,00 |
4 797,00 |
|
32. |
(...) |
2021-10-11 |
2 900,00 |
667,00 |
3 567,00 |
|
33. |
(...) |
2021-10-13 |
3 400,00 |
782,00 |
4 182,00 |
|
34. |
(...) |
2021-10-18 |
3 750,00 |
862,50 |
4 612,50 |
|
35. |
(...) |
2021-11-02 |
3 446,00 |
792,58 |
4 238,58 |
|
36. |
(...) |
2021-11-04 |
3 500,00 |
805,00 |
4 305,00 |
|
37. |
(...) |
2012-11-15 |
3 400,00 |
782,00 |
4 182,00 |
|
38. |
(...) |
2021-11-16 |
3 550,00 |
816,50 |
4 366,50 |
|
39. |
(...) |
2021-11-19 |
3 334,00 |
766,82 |
4 100,82 |
|
40. |
(...) |
2021-12-01 |
3 550,00 |
816,50 |
4 366,50 |
|
41. |
(...) |
2021-12-03 |
3 440,00 |
791,20 |
4 231,20 |
|
42. |
(...) |
2021-12-08 |
3 600,00 |
828,00 |
4 428,00 |
|
43. |
(...) |
2021-12-13 |
3 300,00 |
759,00 |
4 059,00 |
|
44. |
(...) |
2021-12-15 |
3 460,00 |
795,80 |
4 255,80 |
|
45. |
(...) |
2022-01-03 |
3 340,00 |
768,20 |
4 108,20 |
|
46. |
(...) |
2022-01-05 |
3 200,00 |
736,00 |
3 936,00 |
|
47. |
(...) |
2022-01-11 |
3 550,00 |
816,50 |
4 366,50 |
|
48. |
(...) |
2022-01-14 |
3 345,00 |
769,35 |
4 114,35 |
|
49. |
(...) |
2022-01-18 |
2 540,00 |
584,20 |
3 124,20 |
|
50. |
(...) |
2022-01-20 |
1 445,00 |
332,35 |
1 777,35 |
|
51. |
(...) |
2022-02-01 |
3 210,00 |
738,30 |
3 948,30 |
|
52. |
(...) |
2022-02-03 |
3 220,00 |
740,60 |
3 960,60 |
|
53. |
(...) |
2022-02-07 |
3 050,00 |
701,50 |
3 751,50 |
|
54. |
(...) |
2022-02-08 |
2 930,00 |
673,90 |
3 603,90 |
|
55. |
(...) |
2022-02-15 |
2 470,00 |
568,10 |
3 038,10 |
|
56. |
(...) |
2022-02-17 |
2 600,00 |
598,00 |
3 198,00 |
|
57. |
(...) |
2022-03-01 |
3 320,00 |
763,60 |
4 083,60 |
|
58. |
(...) |
2022-03-04 |
3 900,00 |
897,00 |
4 797,00 |
|
59. |
(...) |
2022-03-08 |
3 100,00 |
713,00 |
3 813,00 |
|
60. |
(...) |
2022-03-10 |
2 400,00 |
552,00 |
2 952,00 |
|
61. |
(...) |
2022-03-15 |
3 270,00 |
752,10 |
4 022,10 |
|
62. |
(...) |
2022-03-17 |
3 010,00 |
692,30 |
3 702,30 |
|
63. |
(...) |
2022-04-01 |
3 200,00 |
736,00 |
3 936,00 |
|
64. |
(...) |
2022-04-05 |
2 900,00 |
667,00 |
3 567,00 |
|
65. |
(...) |
2022-04-12 |
3 700,00 |
851,00 |
4 551,00 |
|
66. |
(...) |
2022-04-15 |
2 050,00 |
471,50 |
2 521,50 |
|
67. |
(...) |
2022-04-19 |
2 150,00 |
494,50 |
2 644,50 |
|
68. |
(...) |
2022-05-05 |
1 350,00 |
310,50 |
1 660,50 |
|
69. |
(...) |
2022-05-06 |
4 100,00 |
943,00 |
5 043,00 |
|
70. |
(...) |
2022-05-11 |
1 210,00 |
278,30 |
1 488,30 |
|
71. |
(...) |
2022-05-12 |
3 900,00 |
897,00 |
4 797,00 |
|
72. |
(...) |
2022-05-13 |
1 650,00 |
379,50 |
2 029,50 |
|
73. |
(...) |
2022-05-17 |
1155,00 |
265,65 |
1 420,65 |
|
74. |
(...) |
2022-05-18 |
1 550,00 |
356,50 |
1 906,50 |
|
75. |
(...) |
2022-05-20 |
2 585,00 |
594,55 |
3 179,55 |
|
76. |
(...) |
2022-05-23 |
3 100,00 |
713,00 |
3 813,00 |
|
77. |
(...) |
2022-05-26 |
3 000,00 |
690,00 |
3 690,00 |
|
78. |
(...) |
2022-06-02 |
2 700,00 |
621,00 |
3 321,00 |
|
79. |
(...) |
2022-06-21 |
3 250,00 |
747,50 |
3 997,50 |
|
80. |
(...) |
2022-07-05 |
3 900,00 |
897,00 |
4 797,00 |
|
81. |
(...) |
2022-07-07 |
3 750,00 |
862,50 |
4 612,50 |
|
82. |
(...) |
2022-07-11 |
3 350,00 |
770,50 |
4 120,50 |
|
83. |
(...) |
2022-07-14 |
4 100,00 |
943,00 |
5 043,00 |
|
84. |
(...) |
2022-08-04 |
3 850,00 |
885,50 |
4 735,50 |
|
85. |
(...) |
2022-08-09 |
3 600,00 |
828,00 |
4 428,00 |
|
86. |
(...) |
2022-08-10 |
3 750,00 |
862,50 |
4 612,50 |
|
87. |
(...) |
2022-08-11 |
2 900,00 |
667,00 |
3 567,00 |
|
88. |
(...) |
2022-08-17 |
1 100,00 |
253,00 |
1 353,00 |
|
89. |
(...) |
2022-09-01 |
2 300,00 |
529,00 |
2 829,00 |
|
90. |
(...) |
2022-09-02 |
1 900,00 |
437,00 |
2 337,00 |
|
91. |
(...) |
2022-09-05 |
1 800,00 |
414,00 |
2 214,00 |
|
92. |
(...) |
2022-09-06 |
2 200,00 |
506,00 |
2 706,00 |
|
93. |
(...) |
2022-09-07 |
2 100,00 |
483,00 |
2 583,00 |
|
94. |
(...) |
2022-09-08 |
2 800,00 |
644,00 |
3 444,00 |
|
95. |
(...) |
2022-09-12 |
2 500,00 |
575,00 |
3 075,00 |
|
96. |
(...) |
2022-09-13 |
2 400,00 |
552,00 |
2 952,00 |
|
97. |
(...) |
2022-09-14 |
1 600,00 |
368,00 |
1 968,00 |
|
98. |
(...) |
2022-09-15 |
2 250,00 |
517,50 |
2 767,50 |
|
99. |
(...) |
2022-09-16 |
2 050,00 |
471,50 |
2 521,50 |
|
100. |
(...) |
2022-09-19 |
1 950,00 |
448,50 |
2 398,50 |
|
101. |
(...) |
2022-09-20 |
1 850,00 |
425,50 |
2 275,50 |
|
102. |
(...) |
2022-09-21 |
2 600,00 |
598,00 |
3 198,00 |
|
103. |
(...) |
2022-10-03 |
2 400,00 |
552,00 |
2 952,00 |
|
104. |
(...) |
2022-10-04 |
2 050,00 |
471,50 |
2 521,50 |
|
105. |
(...) |
2022-10-05 |
2 650,00 |
609,50 |
3 259,50 |
|
106. |
(...) |
2022-10-06 |
2 300,00 |
529,00 |
2 829,00 |
|
107. |
(...) |
2022-10-07 |
2 200,00 |
506,00 |
2 706,00 |
|
108. |
(...) |
2022-10-10 |
2 900,00 |
667,00 |
3 567,00 |
|
109. |
(...) |
2022-10-11 |
2 600,00 |
598,00 |
3 198,00 |
|
110. |
(...) |
2022-10-12 |
2 500,00 |
575,00 |
3 075,00 |
|
111. |
(...) |
2022-10-13 |
2 350,00 |
540,50 |
2 890,50 |
|
112. |
(...) |
2022-10-14 |
2 150,00 |
494,50 |
2 644,50 |
|
113. |
(...) |
2022-10-17 |
2 000,00 |
460,00 |
2 460,00 |
|
114. |
(...) |
2022-10-18 |
1 950,00 |
448,50 |
2 398,50 |
|
115. |
(...) |
2022-10-19 |
1 463,41 |
336,58 |
1 799,99 |
|
116. |
(...) |
2022-10-20 |
1 504,06 |
345,93 |
1 849,99 |
|
117. |
(...) |
2022-10-21 |
1 560,98 |
359,03 |
1 920,01 |
|
118. |
(...) |
2022-10-24 |
2 759,35 |
634,65 |
3 394,00 |
|
119. |
(...) |
2022-11-04 |
3 000,00 |
690,00 |
3 690,00 |
|
120. |
(...) |
2022-11-07 |
3 100,00 |
713,00 |
3 813,00 |
|
121. |
(...) |
2022-11-08 |
3 300,00 |
759,00 |
4 059,00 |
|
122. |
(...) |
2022-11-09 |
3 200,00 |
736,00 |
3 936,00 |
|
123. |
(...) |
2022-11-10 |
3 450,00 |
793,50 |
4 243,50 |
|
124. |
(...) |
2022-11-14 |
3 550,00 |
816,50 |
4 366,50 |
|
125. |
(...) |
2022-11-15 |
3 150,00 |
724,50 |
3 874,50 |
|
126. |
(...) |
2022-11-16 |
3 250,00 |
747,50 |
3 997,50 |
|
127. |
(...) |
2022-11-17 |
3 050,00 |
701,50 |
3 751,50 |
|
128. |
(...) |
2022-11-18 |
1 900,00 |
437,00 |
2 337,00 |
|
129. |
(...) |
2022-11-21 |
1 550,00 |
356,50 |
1 906,50 |
|
130. |
(...) |
2022-11-22 |
2 000,00 |
460,00 |
2 460,00 |
|
131. |
(...) |
2022-11-22 |
2 950,00 |
678,50 |
3 628,50 |
|
132. |
(...) |
2022-12-01 |
2 980,00 |
685,40 |
3 665,40 |
|
133. |
(...) |
2022-12-05 |
3 050,00 |
701,50 |
3 751,50 |
|
134. |
(...) |
2022-12-06 |
3 150,00 |
724,50 |
3 874,50 |
|
135. |
(...) |
2022-12-07 |
3 300,00 |
759,00 |
4 059,00 |
|
136. |
(...) |
2022-12-08 |
3 450,00 |
793,50 |
4 243,50 |
|
137. |
(...) |
2022-12-13 |
3 250,00 |
747,50 |
3 997,50 |
|
138. |
(...) |
2022-12-14 |
1 950,00 |
448,50 |
2 398,50 |
|
139. |
(...) |
2022-12-15 |
2 050,00 |
471,50 |
2 521,50 |
|
140. |
(...) |
2022-12-16 |
3 500,00 |
805,00 |
4 305,00 |
|
141. |
(...) |
2022-12-19 |
2 200,00 |
506,00 |
2 706,00 |
|
142. |
(...) |
2022-12-21 |
3 250,00 |
747,50 |
3 997,50 |
|
143. |
(...) |
2022-12-22 |
3 350,00 |
770,50 |
4 120,50 |
M. P. NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-04-08 |
5 000,00 |
1 150,00 |
6 150,00 |
|
2. |
(...) |
2021-05-14 |
5 000,00 |
1 150,00 |
6 150,00 |
|
3. |
(...) |
2021-06-08 |
1 969,00 |
452,87 |
2 421,87 |
|
4. |
(...) |
2021-06-15 |
3 180,00 |
731,40 |
3 911,40 |
|
5. |
(...) |
2021-06-21 |
3 101,00 |
713,23 |
3 814,23 |
|
6. |
(...) |
2021-06-28 |
3 650,00 |
839,50 |
4 489,50 |
|
7. |
(...) |
2021-07-13 |
6 500,00 |
1 495,00 |
7 995,00 |
|
8. |
(...) |
2021-07-15 |
5 500,00 |
1 265,00 |
6 765,00 |
|
9. |
(...) |
2021-08-03 |
3 700,00 |
851,00 |
4 551,00 |
|
10. |
(...) |
2021-08-09 |
4 100,00 |
943,00 |
5 043,00 |
|
11. |
(...) |
2021-08-16 |
4 200,00 |
966,00 |
5 166,00 |
|
12. |
(...) |
2021-09-02 |
5 400,00 |
1 242,00 |
6 642,00 |
|
13. |
(...) |
2021-09-06 |
6 600,00 |
1 518,00 |
8 118,00 |
|
14. |
(...) |
2021-10-05 |
3 850,00 |
885,50 |
4 735,50 |
|
15. |
(...) |
2021-10-08 |
3 100,00 |
713,00 |
3 813,00 |
|
16. |
(...) |
2021-10-14 |
3 800,00 |
874,00 |
4 674,00 |
|
17. |
(...) |
2021-10-15 |
4 250,00 |
977,50 |
5 227,50 |
|
18. |
(...) |
2021-11-05 |
3 885,00 |
893,55 |
4 778,55 |
|
19. |
(...) |
2021-11-08 |
3 900,00 |
897,00 |
4 797,00 |
|
20. |
(...) |
2012-11-19 |
3 790,00 |
871,70 |
4 661,70 |
|
21. |
(...) |
2021-11-22 |
3 972,00 |
913,56 |
4 885,56 |
|
22. |
(...) |
2021-12-01 |
3 890,00 |
894,70 |
4 784,70 |
|
23. |
(...) |
2021-12-06 |
3 820,00 |
878,60 |
4 698,60 |
|
24. |
(...) |
2021-12-10 |
3 840,00 |
883,20 |
4 723,20 |
|
25. |
(...) |
2022-01-04 |
3 790,00 |
871,70 |
4 661,70 |
|
26. |
(...) |
2022-01-10 |
3 640,00 |
837,20 |
4 477,20 |
|
27. |
(...) |
2022-01-12 |
3 900,00 |
897,00 |
4 797,00 |
|
28. |
(...) |
2022-01-14 |
4 210,00 |
968,30 |
5 178,30 |
|
29. |
(...) |
2022-02-02 |
3 040,00 |
699,20 |
3 739,20 |
|
30. |
(...) |
2022-02-03 |
3 090,00 |
710,70 |
3 800,70 |
|
31. |
(...) |
2022-02-08 |
3 100,00 |
713,00 |
3 813,00 |
|
32. |
(...) |
2022-02-17 |
3 150,00 |
724,50 |
3 874,50 |
|
33. |
(...) |
2022-02-18 |
3 180,00 |
731,40 |
3 911,40 |
|
34. |
(...) |
2022-03-02 |
2 990,00 |
687,70 |
3 677,70 |
|
35. |
(...) |
2022-03-04 |
3 060,00 |
703,80 |
3 763,80 |
|
36. |
(...) |
2022-03-08 |
3 170,00 |
729,10 |
3 899,10 |
|
37. |
(...) |
2022-03-10 |
2 680,00 |
616,40 |
3 296,40 |
|
38. |
(...) |
2022-03-17 |
2 700,00 |
621,00 |
3 321,00 |
|
39. |
(...) |
2022-03-18 |
2 400,00 |
552,00 |
2 952,00 |
|
40. |
(...) |
2022-04-01 |
3 400,00 |
782,00 |
4 182,00 |
|
41. |
(...) |
2022-04-05 |
3 200,00 |
736,00 |
3 936,00 |
|
42. |
(...) |
2022-04-06 |
3 450,00 |
793,50 |
4 243,50 |
|
43. |
(...) |
2022-04-08 |
2 960,00 |
680,80 |
3 640,80 |
|
44. |
(...) |
2022-04-11 |
3 900,00 |
897,00 |
4 797,00 |
|
45. |
(...) |
2022-04-13 |
2 140,00 |
492,20 |
2 632,20 |
|
46. |
(...) |
2022-04-14 |
2 950,00 |
678,50 |
3 628,50 |
|
47. |
(...) |
2022-05-04 |
3 800,00 |
874,00 |
4 674,00 |
|
48. |
(...) |
2022-05-06 |
3 850,00 |
885,50 |
4 735,50 |
|
49. |
(...) |
2022-05-10 |
3 600,00 |
828,00 |
4 428,00 |
|
50. |
(...) |
2022-05-12 |
3 200,00 |
736,00 |
3 936,00 |
|
51. |
(...) |
2022-05-18 |
3 750,00 |
862,50 |
4 612,50 |
|
52. |
(...) |
2022-05-20 |
3 900,00 |
897,00 |
4 797,00 |
|
53. |
(...) |
2022-06-07 |
3 300,00 |
759,00 |
4 059,00 |
|
54. |
(...) |
2022-06-09 |
3 650,00 |
839,50 |
4 489,50 |
|
55. |
(...) |
2022-06-15 |
1 900,00 |
437,00 |
2 337,00 |
|
56. |
(...) |
2022-06-22 |
2 150,00 |
494,50 |
2 644,50 |
|
57. |
(...) |
2022-07-05 |
3 550,00 |
816,50 |
4 366,50 |
|
58. |
(...) |
2022-07-08 |
3 950,00 |
908,50 |
4 858,50 |
|
59. |
(...) |
2022-07-11 |
3 600,00 |
828,00 |
4 428,00 |
|
60. |
(...) |
2022-07-15 |
4 100,00 |
943,00 |
5 043,00 |
|
61. |
(...) |
2022-08-01 |
3 600,00 |
828,00 |
4 428,00 |
|
62. |
(...) |
2022-08-05 |
3 500,00 |
805,00 |
4 305,00 |
|
63. |
(...) |
2022-08-12 |
3 300,00 |
759,00 |
4 059,00 |
|
64. |
(...) |
2022-08-18 |
2 600,00 |
598,00 |
3 198,00 |
|
65. |
(...) |
2022-08-19 |
2 400,00 |
552,00 |
2 952,00 |
|
66. |
(...) |
2022-09-02 |
3 200,00 |
736,00 |
3 936,00 |
|
67. |
(...) |
2022-09-06 |
3 450,00 |
793,50 |
4 243,50 |
|
68. |
(...) |
2022-09-07 |
2 750,00 |
632,50 |
3 382,50 |
|
69. |
(...) |
2022-09-08 |
2 650,00 |
609,50 |
3 259,50 |
|
70. |
(...) |
2022-09-09 |
1 700,00 |
391,00 |
2 091,00 |
|
71. |
(...) |
2022-09-12 |
1 850,00 |
425,50 |
2 275,50 |
|
72. |
(...) |
2022-09-23 |
2 600,00 |
598,00 |
3 198,00 |
|
73. |
(...) |
2022-09-26 |
2 400,00 |
552,00 |
2 952,00 |
|
74. |
(...) |
2022-10-03 |
3 249,59 |
747,41 |
3 997,00 |
|
75. |
(...) |
2022-10-07 |
3 500,00 |
805,00 |
4 305,00 |
|
76. |
(...) |
2022-10-11 |
2 800,00 |
644,00 |
3 444,00 |
|
77. |
(...) |
2022-10-14 |
2 700,00 |
621,00 |
3 321,00 |
|
78. |
(...) |
2022-10-17 |
1 749,59 |
402,41 |
2 152,00 |
|
79. |
(...) |
2022-10-25 |
1 200,81 |
276,19 |
1 477,00 |
|
80. |
(...) |
2022-11-02 |
3 300,00 |
759,00 |
4 059,00 |
|
81. |
(...) |
2022-11-03 |
1 900,00 |
437,00 |
2 337,00 |
|
82. |
(...) |
2022-11-17 |
2 600,00 |
598,00 |
3 198,00 |
|
83. |
(...) |
2022-11-21 |
2 200,00 |
506,00 |
2 706,00 |
|
84. |
(...) |
2022-11-23 |
3 400,00 |
782,00 |
4 182,00 |
|
85. |
(...) |
2022-12-02 |
1 950,00 |
448,50 |
2 398,50 |
|
86. |
(...) |
2022-12-07 |
3 350,00 |
770,50 |
4 120,50 |
|
87. |
(...) |
2022-12-09 |
2 650,00 |
609,50 |
3 259,50 |
|
88. |
(...) |
2022-12-12 |
3 400,00 |
782,00 |
4 182,00 |
|
89. |
(...) |
2022-12-15 |
2 150,00 |
494,50 |
2 644,50 |
|
90. |
(...) |
2022-12-22 |
2 000,00 |
460,00 |
2 460,00 |
D. S. NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-06-01 |
9 600,00 |
2 208,00 |
11 808,00 |
|
2. |
(...) |
2021-06-09 |
8 500,00 |
1 955,00 |
10 455,00 |
|
3. |
(...) |
2021-06-11 |
6 900,00 |
1 587,00 |
8 487,00 |
|
4. |
(...) |
2021-06-16 |
11 000,00 |
2 530,00 |
13 530,00 |
|
5. |
(...) |
2021-06-18 |
9 900,00 |
2 277,00 |
12 177,00 |
|
6. |
(...) |
2021-06-22 |
8 600,00 |
1 978,00 |
10 578,00 |
|
7. |
(...) |
2021-06-23 |
11 200,00 |
2 576,00 |
13 776,00 |
|
8. |
(...) |
2021-06-29 |
8 300,00 |
1 909,00 |
10 209,00 |
|
9. |
(...) |
2021-07-01 |
3 250,00 |
747,50 |
3 997,50 |
|
10. |
(...) |
2021-07-02 |
3 350,00 |
770,50 |
4 120,50 |
|
11. |
(...) |
2021-07-05 |
3 450,00 |
793,50 |
4 243,50 |
|
12. |
(...) |
2021-07-06 |
3 550,00 |
816,50 |
4 366,50 |
|
13. |
(...) |
2021-07-07 |
3 150,00 |
724,50 |
3 874,50 |
|
14. |
(...) |
2021-07-08 |
3 350,00 |
770,50 |
4 120,50 |
|
15. |
(...) |
2021-08-02 |
3 500,00 |
805,00 |
4 305,00 |
|
16. |
(...) |
2021-08-04 |
3 600,00 |
828,00 |
4 428,00 |
|
17. |
(...) |
2021-08-10 |
3 400,00 |
782,00 |
4 182,00 |
|
18. |
(...) |
2021-08-12 |
3 300,00 |
759,00 |
4 059,00 |
|
19. |
(...) |
2021-08-17 |
3 400,00 |
782,00 |
4 182,00 |
|
20. |
(...) |
2021-08-18 |
3 700,00 |
851,00 |
4 551,00 |
|
21. |
(...) |
2021-08-20 |
3 650,00 |
839,50 |
4 489,50 |
|
22. |
(...) |
2021-08-24 |
3 550,00 |
816,50 |
4 366,50 |
|
23. |
(...) |
2021-08-26 |
3 750,00 |
862,50 |
4 612,50 |
|
24. |
(...) |
2021-08-27 |
3 150,00 |
724,50 |
3 874,50 |
|
25. |
(...) |
2021-09-22 |
3 250,00 |
747,50 |
3 997,50 |
|
26. |
(...) |
2021-09-27 |
2 800,00 |
644,00 |
3 444,00 |
|
27. |
(...) |
2021-09-28 |
1 950,00 |
448,50 |
2 398,50 |
|
28. |
(...) |
2021-10-15 |
3 250,00 |
747,50 |
3 997,50 |
|
29. |
(...) |
2021-10-20 |
3 350,00 |
770,50 |
4 120,50 |
|
30. |
(...) |
2021-10-21 |
3 180,00 |
731,40 |
3 911,40 |
|
31. |
(...) |
2021-10-22 |
3 510,00 |
807,30 |
4 317,30 |
|
32. |
(...) |
2021-10-25 |
3 200,00 |
736,00 |
3 936,00 |
|
33. |
(...) |
2021-10-26 |
3 350,00 |
770,50 |
4 120,50 |
|
34. |
(...) |
2021-10-27 |
3 470,00 |
798,10 |
4 268,10 |
|
35. |
(...) |
2021-10-28 |
3 580,00 |
823,40 |
4 403,40 |
|
36. |
(...) |
2021-10-29 |
3 600,00 |
828,00 |
4 428,00 |
|
37. |
(...) |
2021-11-09 |
3 230,00 |
742,90 |
3 972,90 |
|
38. |
(...) |
2021-11-10 |
3 300,00 |
759,00 |
4 059,00 |
|
39. |
(...) |
2021-11-12 |
3 260,00 |
749,80 |
4 009,80 |
|
40. |
(...) |
2021-11-15 |
3 400,00 |
782,00 |
4 182,00 |
|
41. |
(...) |
2021-11-17 |
3 370,00 |
775,10 |
4 145,10 |
|
42. |
(...) |
2021-11-24 |
2 870,00 |
660,10 |
3 530,10 |
|
43. |
(...) |
2021-12-03 |
3 630,00 |
834,90 |
4 464,90 |
|
44. |
(...) |
2021-12-06 |
4 400,00 |
1 012,00 |
5 412,00 |
|
45. |
(...) |
2021-12-07 |
3 700,00 |
851,00 |
4 551,00 |
|
46. |
(...) |
2021-12-09 |
3 400,00 |
782,00 |
4 182,00 |
|
47. |
(...) |
2021-12-15 |
2 920,00 |
671,60 |
3 591,60 |
|
48. |
(...) |
2021-12-17 |
4 100,00 |
943,00 |
5 043,00 |
|
49. |
(...) |
2021-12-20 |
3 420,00 |
786,60 |
4 206,60 |
|
50. |
(...) |
2021-12-21 |
3 530,00 |
811,90 |
4 341,90 |
|
51. |
(...) |
2021-12-22 |
3 610,00 |
830,30 |
4 440,30 |
|
52. |
(...) |
2021-12-23 |
3 720,00 |
855,60 |
4 575,60 |
|
53. |
(...) |
2021-12-24 |
3 850,00 |
885,50 |
4 735,50 |
|
54. |
(...) |
2021-12-27 |
3 900,00 |
897,00 |
4 797,00 |
|
55. |
(...) |
2021-12-28 |
5 320,00 |
1 223,60 |
6 543,60 |
|
56. |
(...) |
2022-01-05 |
3 050,00 |
701,50 |
3 751,50 |
|
57. |
(...) |
2022-01-07 |
3 700,00 |
851,00 |
4 551,00 |
|
58. |
(...) |
2022-01-12 |
3 400,00 |
782,00 |
4 182,00 |
|
59. |
(...) |
2022-01-13 |
3 100,00 |
713,00 |
3 813,00 |
|
60. |
(...) |
2022-01-17 |
3 900,00 |
897,00 |
4 797,00 |
|
61. |
(...) |
2022-01-18 |
3 300,00 |
759,00 |
4 059,00 |
|
62. |
(...) |
2022-02-01 |
2 357,72 |
542,28 |
2 900,00 |
|
63. |
(...) |
2022-02-02 |
2 682,93 |
617,07 |
3 300,00 |
|
64. |
(...) |
2022-02-04 |
2 845,53 |
654,47 |
3 500,00 |
|
65. |
(...) |
2022-02-07 |
2 032,52 |
467,48 |
2 500,00 |
|
66. |
(...) |
2022-02-10 |
2 926,83 |
673,17 |
3 600,00 |
|
67. |
(...) |
2022-02-11 |
3 170,73 |
729,27 |
3 900,00 |
|
68. |
(...) |
2022-02-15 |
3 032,52 |
697,48 |
3 730,00 |
|
69. |
(...) |
2022-02-16 |
2 959,35 |
680,65 |
3 640,00 |
|
70. |
(...) |
2022-02-18 |
1 666,67 |
383,33 |
2 050,00 |
|
71. |
(...) |
2022-02-21 |
4 715,45 |
1 084,55 |
5 800,00 |
|
72. |
(...) |
2022-02-22 |
3 889,43 |
894,57 |
4 784,00 |
|
73. |
(...) |
202203-01 |
2 910,00 |
669,30 |
3 579,30 |
|
74. |
(...) |
2022-03-02 |
3 350,00 |
770,50 |
4 120,50 |
|
75. |
(...) |
2022-03-09 |
3 250,00 |
747,50 |
3 997,50 |
|
76. |
(...) |
2022-03-11 |
2 840,00 |
653,20 |
3 493,20 |
|
77. |
(...) |
2022-03-15 |
3 510,00 |
807,30 |
4 317,30 |
|
78. |
(...) |
2022-03-16 |
3 470,00 |
798,10 |
4 268,10 |
|
79. |
(...) |
2022-03-18 |
3 620,00 |
832,60 |
4 452,60 |
|
80. |
(...) |
2022-03-22 |
3 100,00 |
713,00 |
3 813,00 |
|
81. |
(...) |
2022-03-24 |
2 950,00 |
678,50 |
3 628,50 |
|
82. |
(...) |
2022-03-28 |
3 950,00 |
908,50 |
4 858,50 |
|
83. |
(...) |
2022-04-20 |
3 555,00 |
817,65 |
4 372,65 |
|
84. |
(...) |
2022-04-21 |
3 400,00 |
782,00 |
4 182,00 |
|
85. |
(...) |
2022-04-22 |
3 200,00 |
736,00 |
3 936,00 |
|
86. |
(...) |
2022-04-25 |
3 600,00 |
828,00 |
4 428,00 |
|
87. |
(...) |
2022-04-26 |
3 100,00 |
713,00 |
3 813,00 |
|
88. |
(...) |
2022-04-27 |
3 700,00 |
851,00 |
4 551,00 |
|
89. |
(...) |
2022-04-28 |
3 800,00 |
874,00 |
4 674,00 |
|
90. |
(...) |
2022-04-29 |
3 155,00 |
725,65 |
3 880,65 |
|
91. |
(...) |
2022-04-30 |
4 490,00 |
1032,70 |
5 522,70 |
|
92. |
(...) |
2022-05-04 |
3 600,00 |
828,00 |
4 428,00 |
|
93. |
(...) |
2022-05-05 |
3 700,00 |
851,00 |
4 551,00 |
|
94. |
(...) |
2022-05-10 |
3 500,00 |
805,00 |
4 305,00 |
|
95. |
(...) |
2022-05-11 |
3 250,00 |
747,50 |
3 997,50 |
|
96. |
(...) |
2022-05-13 |
3 650,00 |
839,50 |
4 489,50 |
|
97. |
(...) |
2022-05-17 |
3 450,00 |
793,50 |
4 243,50 |
|
98. |
(...) |
2022-05-23 |
4 650,00 |
1 069,50 |
5 719,50 |
|
99. |
(...) |
2022-05-25 |
4 200,00 |
966,00 |
5 166,00 |
|
100. |
(...) |
2022-06-02 |
3 600,00 |
828,00 |
4 428,00 |
|
101. |
(...) |
2022-06-07 |
3 800,00 |
874,00 |
4 674,00 |
|
102. |
(...) |
2022-06-10 |
3 300,00 |
759,00 |
4 059,00 |
|
103. |
(...) |
2022-06-15 |
3 400,00 |
782,00 |
4 182,00 |
|
104. |
(...) |
2022-06-24 |
1 950,00 |
448,50 |
2 398,50 |
|
105. |
(...) |
2022-07-15 |
1 550,00 |
356,50 |
1 906,50 |
|
106. |
(...) |
2022-07-18 |
1 950,00 |
448,50 |
2 398,50 |
|
107. |
(...) |
2022-07-18 |
2 400,00 |
552,00 |
2 952,00 |
|
108. |
(...) |
2022-07-19 |
2 600,00 |
598,00 |
3 198,00 |
|
109. |
(...) |
2022-07-19 |
2 500,00 |
575,00 |
3 075,00 |
|
110. |
(...) |
2022-07-20 |
1 700,00 |
391,00 |
2 091,00 |
|
111. |
(...) |
2022-07-20 |
1 600,00 |
368,00 |
1 968,00 |
|
112. |
(...) |
2022-07-21 |
2 200,00 |
506,00 |
2 706,00 |
|
113. |
(...) |
2022-07-21 |
2 100,00 |
483,00 |
2 583,00 |
|
114. |
(...) |
2022-07-22 |
1 800,00 |
414,00 |
2 214,00 |
|
115. |
(...) |
2022-07-22 |
2 300,00 |
529,00 |
2 829,00 |
|
116. |
(...) |
2022-07-25 |
2 050,00 |
471,50 |
2 521,50 |
|
117. |
(...) |
2022-07-26 |
1 900,00 |
437,00 |
2 337,00 |
|
118. |
(...) |
2022-07-27 |
1 900,00 |
437,00 |
2 337,00 |
|
119. |
(...) |
2022-07-28 |
1 650,00 |
379,50 |
2 029,50 |
|
120. |
(...) |
2022-08-01 |
2 200,00 |
506,00 |
2 706,00 |
|
121. |
(...) |
2022-08-02 |
1 950,00 |
448,50 |
2 398,50 |
|
122. |
(...) |
2022-08-03 |
1 700,00 |
391,00 |
2 091,00 |
|
123. |
(...) |
2022-08-08 |
2 400,00 |
552,00 |
2 952,00 |
|
124. |
(...) |
2022-08-09 |
2 100,00 |
483,00 |
2 583,00 |
|
125. |
(...) |
2022-08-10 |
1 750,00 |
402,50 |
2 152,50 |
|
126. |
(...) |
2022-08-11 |
1 550,00 |
356,50 |
1 906,50 |
|
127. |
(...) |
2022-08-16 |
1 750,00 |
402,50 |
2 152,50 |
|
128. |
(...) |
2022-08-17 |
2 050,00 |
471,50 |
2 521,50 |
|
129. |
(...) |
2022-08-18 |
2 100,00 |
483,00 |
2 583,00 |
|
130. |
(...) |
2022-08-19 |
2 200,00 |
506,00 |
2 706,00 |
|
131. |
(...) |
2022-08-22 |
2 350,00 |
540,50 |
2 890,50 |
|
132. |
(...) |
2022-08-24 |
2 300,00 |
529,00 |
2 829,00 |
|
133 |
(...) |
2022-08-25 |
2 400,00 |
552,00 |
2 952,00 |
|
134 |
(...) |
2022-08-26 |
1 550,00 |
356,50 |
1 906,50 |
|
135 |
(...) |
2022-09-01 |
3 300,00 |
759,00 |
4 059,00 |
|
136. |
(...) |
2022-09-05 |
3 550,00 |
816,50 |
4 366,50 |
|
137. |
(...) |
2022-09-09 |
2 850,00 |
655,50 |
3 505,50 |
|
138. |
(...) |
2022-09-13 |
2 950,00 |
678,50 |
3 628,50 |
|
139. |
(...) |
2022-09-15 |
1 600,00 |
368,00 |
1 968,00 |
|
140. |
(...) |
2022-09-16 |
1 100,00 |
253,00 |
1 353,00 |
|
141. |
(...) |
2022-10-05 |
1 600,00 |
368,00 |
1 968,00 |
|
142. |
(...) |
2022-10-10 |
1 900,00 |
437,00 |
2 337,00 |
|
143. |
(...) |
2022-10-12 |
3 249,59 |
747,41 |
3 997,00 |
|
144. |
(...) |
2022-10-19 |
3 449,59 |
793,41 |
4 243,00 |
|
145. |
(...) |
2022-10-20 |
3 049,59 |
701,41 |
3 751,00 |
|
146. |
(...) |
2022-10-25 |
2 149,59 |
494,41 |
2 644,00 |
|
147. |
(...) |
2022-10-26 |
3 650,00 |
839,50 |
4 489,50 |
|
148. |
(...) |
2022-10-27 |
3 750,00 |
862,50 |
4 612,50 |
|
149. |
(...) |
2022-10-28 |
3 800,00 |
874,00 |
4 674,00 |
|
150. |
(...) |
2022-10-31 |
3 850,00 |
885,50 |
4 735,50 |
|
151. |
(...) |
2022-11-02 |
2 650,00 |
609,50 |
3 259,50 |
|
152. |
(...) |
2022-11-03 |
2 950,00 |
678,50 |
3 628,50 |
|
153. |
(...) |
2022-11-04 |
3 300,00 |
759,00 |
4 059,00 |
|
154. |
(...) |
2022-11-07 |
3 500,00 |
805,00 |
4 305,00 |
|
155. |
(...) |
2022-11-08 |
3 100,00 |
713,00 |
3 813,00 |
|
156. |
(...) |
2022-11-09 |
2 150,00 |
494,50 |
2 644,50 |
|
157. |
(...) |
2022-11-10 |
3 600,00 |
828,00 |
4 428,00 |
|
158. |
(...) |
2022-11-14 |
3 450,00 |
793,50 |
4 243,50 |
|
159. |
(...) |
2022-11-15 |
3 700,00 |
851,00 |
4 551,00 |
|
160. |
(...) |
2022-11-16 |
3 850,00 |
885,50 |
4 735,50 |
|
161. |
(...) |
2022-11-18 |
3 650,00 |
839,50 |
4 489,50 |
|
162. |
(...) |
2022-12-02 |
2 150,00 |
494,50 |
2 644,50 |
|
163. |
(...) |
2022-12-05 |
3 550,00 |
816,50 |
4 366,50 |
|
164. |
(...) |
2022-12-08 |
1 700,00 |
391,00 |
2 091,00 |
|
165. |
(...) |
2022-12-09 |
1 850,00 |
425,50 |
2 275,50 |
|
166. |
(...) |
2022-12-12 |
2 200,00 |
506,00 |
2 706,00 |
|
167. |
(...) |
2022-12-14 |
1 550,00 |
356,50 |
1 906,50 |
|
168. |
(...) |
2022-12-19 |
3 400,00 |
782,00 |
4 182,00 |
|
169-1 |
(...) |
2022-12-20 |
3 600,00 |
828,00 |
4 428,00 |
J. K. (2) NIP (...)
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-06-17 |
7 200,00 |
1 656,00 |
8 856,00 |
|
2. |
(...) |
2021-06-25 |
8 300,00 |
1 909,00 |
10 209,00 |
|
3. |
(...) |
2022-01-03 |
4 520,00 |
1 039,60 |
5 559,60 |
|
4. |
(...) |
2022-01-10 |
5 310,00 |
1 221,30 |
6 531,30 |
|
5. |
(...) |
2022-01-13 |
4 680,00 |
1 076,40 |
5 756,40 |
|
6. |
(...) |
2022-01-21 |
5 490,00 |
1 262,70 |
6 752,70 |
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2021-06-30 |
4 050,00 |
931,50 |
4 981,50 |
|
2. |
(...) |
2021-08-05 |
2 500,00 |
575,00 |
3 075,00 |
|
3. |
(...) |
2021-09-07 |
3 000,00 |
690,00 |
3 690,00 |
|
4. |
(...) |
2021-10-12 |
3 000,00 |
690,00 |
3 690,00 |
|
5. |
(...) |
2021-11-02 |
1 600,00 |
368,00 |
1 968,00 |
|
6. |
(...) |
2021-11-25 |
1 400,00 |
322,00 |
1 722,00 |
|
7. |
(...) |
2021-12-02 |
1 400,00 |
322,00 |
1 722,00 |
|
8. |
(...) |
2021-12-14 |
1 700,00 |
391,00 |
2 091,00 |
|
Lp. |
Nr faktury |
Data wystawienia faktury |
Kwota netto |
Kwota VAT |
Kwota brutto |
|
1. |
(...) |
2022-04-06 |
4 400,00 |
1 012,00 |
5 412,00 |
|
2. |
(...) |
2022-04-07 |
3 500,00 |
805,00 |
4 305,00 |
|
3. |
(...) |
2022-04-08 |
3 800,00 |
874,00 |
4 674,00 |
|
4. |
(...) |
2022-04-11 |
3 450,00 |
793,50 |
4 243,50 |
|
5. |
(...) |
2022-04-13 |
4 860,00 |
1 117,80 |
5 977,80 |
|
6. |
(...) |
2022-04-14 |
4 990,00 |
1 147,70 |
6 137,70 |
|
7. |
(...) |
2022-08-03 |
3 400,00 |
782,00 |
4 182,00 |
|
8. |
(...) |
2022-08-08 |
3 600,00 |
828,00 |
4 428,00 |
|
9. |
(...) |
2022-08-16 |
2 900,00 |
667,00 |
3 567,00 |
|
10. |
(...) |
2022-10-04 |
3 449,59 |
793,41 |
4 243,00 |
|
11. |
(...) |
2022-10-06 |
2 700,00 |
621,00 |
3 321,00 |
|
12. |
(...) |
2022-10-13 |
3 049,59 |
701,41 |
3 751,00 |
|
13. |
(...) |
2022-10-18 |
3 349,59 |
770,41 |
4 120,00 |
|
14. |
(...) |
2022-10-21 |
3 549,59 |
816,41 |
4 366,00 |
|
15. |
(...) |
2022-10-24 |
3 949,59 |
908,41 |
4 858,00 |
|
16. |
(...) |
2022-12-01 |
3 820,00 |
878,60 |
4 698,60 |
|
17. |
(...) |
2022-12-06 |
3 550,00 |
816,50 |
4 366,50 |
|
18. |
(...) |
2022-12-13 |
3 450,00 |
793,50 |
4 243,50 |
|
19. |
(...) |
2022-12-16 |
3 150,00 |
724,50 |
3 874,50 |
|
20. |
(...) |
2022-12-20 |
3 350,00 |
770,50 |
4 120,50 |
|
21. |
(...) |
2022-12-21 |
2 650,00 |
609,50 |
3 259,50 |
E. K. NIP (...)
Z których łączna kwota podatku należnego wynosi 350 798,52 zł
tj. o przestępstwo skarbowe z art. 62 § 2a kks w zw. z art. 6 § 2 kks w zw. z art. 9 § 3 kks
orzeka:
I. uznaje oskarżonego K. M. za winnego popełnienia czynu zarzucanego mu aktem oskarżenia z tym ustaleniem, że oba zarzuty stanowią jeden czyn zabroniony 62 § 2 kks w zw. z art. 6 § 2 kks w zw. z art. 9 § 3 kks . i za to na podstawie art. 62§2kks wymierza mu karę 1 (jednego) roku pozbawienia wolności i karę 200 (dwustu) stawek dziennych grzywny przyjmując wartość jednej stawki dziennej za równą 150 zł (sto pięćdziesiąt złotych) ;
II. na podstawie art. 69§1 kk i art. 70§1kk w zw. z art. 20§1kks wykonanie orzeczonej kary pozbawienia wolności zawiesza oskarżonemu warunkowo na okres próby wynoszący 3 (trzy) lata;
III. na podstawie art. 35kks orzeka środek karny poprzez podania wyroku do publicznej wiadomości poprzez umieszczenie jego treści na stronie Sądu Rejonowego w Toruniu na okres miesiąca;
IV. zwalnia oskarżonego od obowiązku uiszczenia opłaty sądowej, zaś wydatkami postępowania obciąża Skarb Państwa.