Pavadinimas: nuasmenintas nuosprendis byloje [1-580-827-2015].docx Bylos nr.: 1-580-827/2015 Bylos rūšis: baudžiamoji byla Teismas: Vilniaus miesto apylinkės teismas Raktiniai žodžiai: Teisiniai terminai: Šalys:
Vardas/Pavardė/Pavadinimas Kodas
Byloje kaip VIlniaus apskrities VMI civilinis ieškovas baudž. byloje
LEILANDAS
124571318 kaltinamasis Kategorijos: Nusikaltimai ir baudžiamieji nusižengimai nuosavybei, turtinėms teisėms ir turtiniams interesams (BK XXVIII skyrius) Sukčiavimas (BK 182 str.) Nusikaltimai ir baudžiamieji nusižengimai valdymo tvarkai, susiję su dokumentų klastojimu (BK XLIII skyrius) Dokumento suklastojimas ar disponavimas suklastotu dokumentu (BK 300 str.)
BAUDŽIAMOJI TEISĖ
Bendroji dalis Nusikaltimas ir baudžiamasis nusižengimas (BK III skyrius) Tyčia (BK 15 str.) Bausmė (BK VII skyrius) Bausmės paskirtis ( BK 41 str.) Bausmių rūšys fiziniams asmenims (BK 42 str., 44-51 str.) Terminuotas laisvės atėmimas (BK 50 str.) Bausmių rūšys juridiniams asmenims BK 43, 47, 52, 53 str.) Bauda (BK 47 str. 4 d.) Bausmės skyrimas (BK VIII skyrius) Bendrieji bausmės skyrimo pagrindai (BK 54 str.) Aplinkybės į kurias atsižvelgia teismas skirdamas bausmę (BK 54 str. 2 d.) Atsakomybę lengvinančios aplinkybės (BK 59 str.) Kaltininkas prisipažino padaręs baudžiamojo įstatymo numatytą veiką ir nuoširdžiai gailisi arba padėjo išaiškinti šią veiką ar joje dalyvavusius asmenis (BK 59 str. 1 d. 2 p.) Bausmės skyrimas, kai yra atsakomybę lengvinančių ir (ar) sunkinančių aplinkybių (BK 61 str.) Specialioji dalis Nusikaltimai ir baudžiamieji nusižengimai nuosavybei, turtinėms teisėms ir turtiniams interesams (BK XXVIII skyrius) Sukčiavimas (BK 182 str.) Kvalifikuotas sukčiavimas (BK 182 str. 2 d.)
BAUDŽIAMOJO PROCESO TEISĖ
Bylų procesas pirmosios instancijos teisme Nuosprendžio priėmimas (BPK XXIII skyrius) Nuosprendžių rūšys, surašymas ir paskelbimas (BPK 302 str., 308 str.) Apkaltinamajam nuosprendžiui keliami reikalavimai (BPK 297-307 str.) Baudžiamoji byla Nr. 1-580-827/2015 Teisminio proceso Nr. 1-06-1-00007-2011-9 Procesinio sprendimo kategorija: 1.2.14.5.1, 1.2.29.1. (S)
VILNIAUS MIESTO APYLINKĖS TEISMASN UO S P R E N D I SLIETUVOS RESPUBLIKOS VARDU2015 m. balandžio 3 d. Vilnius
Vilniaus miesto apylinkės teismo teisėja Inga Štuopienė, sekretoriaujant Laimai Baniulytei , vertėjai Irinai Pikčilingienei, dalyvaujant prokurorei Jorūnei
Žeberskienei , kaltinamajam B. K.
, kaltinamojo B. K.
gynėjui advokatui Stasiui Lileikiui, kaltinamojo juridinio asmens UAB „ Leilandas“ gynėjui ir įgaliotam atstovui advokatui A. K.
, civilinio ieškovo VMI atstovui Karoliui Ušinskui, vi ešame teisiamajame posėdyje išnagrinėjo baudžiamąją bylą, kurioje B. K.
, a. k.
(duomenys neskelbtini) gimęs (duomenys neskelbtini) Vilniuje, LR pilietis, vidurinio išsilavinimo, našlys, dirbantis vairuotoju UAB „Jungtinis transporto ir prekybos verslas“, gyvenantis (duomenys neskelbtini) , Vilniuje, teistas 2012-12-14 Vilniaus miesto 2 apylinkės teismo baudžiamuoju įsakymu pagal BK 300 straipsnio 1 dalį 20 MGL (2600,00 Lt) dydžio bauda, kaltinamas padaręs nusikalstamą veiką, numatyta Lietuvos Respublikos baudžiamojo kodekso (toliau – BK
) 182 straipsnio 2 dalyje, 300 straipsnio 3 dalyje, ir juridinis asmuo
UAB „L
.
“
, įmonės kodas (duomenys neskelbtini) , registruota Vilniaus m. (duomenys neskelbtini) , neteista, kaltinama pagal BK
182 strai psnio 2 dalį ir 300 straipsnio 3 dalį, n u s t a t ė : B. K.
apgaule UAB „L .
“ naudai panaikino dalį didelės vertės turtinės prievolės – mokėtino į valstybės biudžetą pridėtinės vertės bei pelno mokesčio, panaudojo žinomai netikrus dokumentus, o būtent: jis, būdamas vieninteliu UAB "L .
“, įm.k
.
(duomenys neskelbtini) reg
.
Vilniaus m. sav. Vilniaus m. (duomenys neskelbtini) ) akcininku ir dirbdamas mechaniko pareigose, siekdamas apgaule juridinio asmens UAB „L .
“ naudai panaikinti dalį turtinės prievolės – mokėtino į Lietuvos Respublikos valstybės biudžetą PVM ir pelno mokesčio, 2008-2011 m. Vilniaus mieste, iš ikiteisminio tyrimo metu nenustatytų asmenų įsigijo 7173 vnt. žinomai netikrų elektroninių kasos aparatų kvitų, išrašytų UAB „E .
“ degalinių, esančių Jeruzalės g. 2, Kareivių g. 4, Trakų pl.
14 km., Trakų Vokė, Vilniuje, vardu, melagingai patvirtinančių, kad UAB „L .
“
laikotarpiu nuo 2008-01-01 iki 2011-04-01 įsigijo dyzelinio kuro už 3 237 782,48 Lt (tame tarpe 528 242,62 Lt PVM ). Žinodamas, kad degalų įsigijimo kvituose nurodytos išlaidos bus įtrauktos į bendrovės sąnaudas, tuo mažinat įmonės pelną; žinodamas, kad išskirtas PVM bus įtrauktas į PVM deklaracijas, mažinant mokėtiną į valstybės biudžetą pridėtinės vertės mokestį, nors pirkimo PVM UAB „L .
“ nesumokėjo, ir to siekdamas, žinomai netikrus UAB „E .
“ degalinių, esančių Jeruzalės g. 2, Kareivių g. 4, Trakų pl.
14 km., Trakų Vokė, Vilniuje, kvitus: Degalinė UAB „E .
”, adresas: Jeruzalės g. 2, Vilnius Eil. Nr. DataKvito Nr. 2008-04-01 34/6292008-04-01 70/6292008-04-01 106/6292008-04-01 142/6292008-04-01 178/6292008-04-01 286/6292008-04-01 322/6292008-04-01 358/6292008-04-01 430/6292008-04-01 466/6292008-04-01 502/6292008-04-01 538/6292008-04-01 574/6292008-04-01 610/6292008-04-02 78/6302008-04-02 150/6302008-04-02 186/6302008-04-02 258/6302008-04-02 294/6302008-04-02 366/6302008-04-02 602/6302008-04-02 438/6302008-04-02 474/6302008-04-02 510/6302008-04-02 582/6302008-04-02 618/6302008-04-03 95/6312008-04-03 167/6312008-04-03 203/6312008-04-03 239/6312008-04-03 275/6312008-04-03 311/6312008-04-03 419/6312008-04-03 455/6312008-04-03 491/6312008-04-03 527/6312008-04-03 563/6312008-04-03 599/6312008-04-03 635/6312008-04-04 101/6322008-04-04 173/6322008-04-04 245/6322008-04-04 281/6322008-04-04 317/6322008-04-04 353/6322008-04-04 389/6322008-04-04 425/6322008-04-04 569/6322008-04-04 605/6322008-04-04 641/6322008-04-07 310/6352008-04-07 454/6352008-04-07 526/6352008-04-07 562/6352008-04-07 670/6352008-04-08 95/6362008-04-08 383/6362008-04-08 419/6362008-04-08 527/6362008-04-08 536/6362008-04-09 535/6372008-04-09 571/6372008-04-09 607/6372008-04-10 440/6382008-04-10 512/6382008-04-10 620/6382008-04-11 275/6392008-04-11 419/6392008-04-11 455/6392008-04-11 527/6392008-04-11 599/6392008-04-11 635/6392008-04-14 357/6422008-04-14 537/6422008-04-15 294/6432008-04-15 582/6432008-04-15 618/6432008-04-16 128/6442008-04-16 200/6442008-04-16 308/6442008-04-16 524/6442008-04-17 390/6452008-04-17 678/6452008-04-18 457/6462008-04-18 637/6462008-04-21 265/6492008-04-21 589/6492008-04-21 625/6492008-04-22 43/6502008-04-22 331/6502008-04-22 547/6502008-04-22 619/6502008-04-23 500/6512008-04-23 536/6512008-04-24 33/6522008-04-24 285/6522008-04-24 357/6522008-04-25 451/6532008-04-25 487/6532008-04-25 631/6532008-04-28 317/6562008-04-28 461/6562008-04-29 372/6572008-05-01 77/6612008-05-01 113/6612008-05-01 149/6612008-05-01 329/6612008-05-01 401/6612008-05-01 437/6612008-05-01 473/6612008-05-02 70/6622008-05-02 106/6622008-05-02 142/6622008-05-02 286/6622008-05-02 322/6622008-05-02 466/6622008-05-02 502/6622008-05-02 538/6622008-05-02 574/6622008-05-03 55/6632008-05-03 127/6632008-05-03 199/6632008-05-03 235/6632008-05-03 379/6632008-05-03 451/6632008-05-03 487/6632008-05-03 523/6632008-05-03 595/6632008-05-04 48/6642008-05-04 120/6642008-05-04 156/6642008-05-04 228/6642008-05-04 336/6642008-05-04 408/6642008-05-04 444/6642008-05-04 480/6642008-05-05 35/6652008-05-05 107/6652008-05-05 143/6652008-05-05 215/6652008-05-05 323/6652008-05-05 359/6652008-05-05 395/6652008-05-05 539/6652008-05-05 575/6652008-05-06 57/6662008-05-06 113/6662008-05-06 141/6662008-05-06 197/6662008-05-06 253/6662008-05-06 309/6662008-05-06 365/6662008-05-06 393/6662008-05-07 19/6672008-05-07 47/6672008-05-07 103/6672008-05-07 131/6672008-05-07 187/6672008-05-07 467/6672008-05-08 60/6682008-05-08 144/6682008-05-08 248/6682008-05-08 368/6682008-05-08 396/6682008-05-08 424/6682008-05-08 452/6682008-05-08 480/6682008-05-08 648/6682008-05-09 49/6692008-05-09 77/6692008-05-09 133/6692008-05-09 161/6692008-05-09 217/6692008-05-09 245/6692008-05-09 329/6692008-05-09 357/6692008-05-09 581/6692008-05-09 665/6692008-05-10 147/6702008-05-10 175/6702008-05-10 231/6702008-05-10 343/6702008-05-10 371/3702008-05-10 427/6702008-05-10 567/6702008-05-10 595/6702008-05-11 138/6712008-05-11 166/6712008-05-11 222/6712008-05-11 250/6712008-05-11 390/6712008-05-11 418/6712008-05-11 446/6712008-05-11 474/6712008-05-11 502/6712008-05-12 41/6722008-05-12 69/6722008-05-12 153/6722008-05-12 181/6722008-05-12 237/6722008-05-12 321/6722008-05-12 349/6722008-05-13 26/6732008-05-13 54/6732008-05-13 82/6732008-05-13 110/6732008-05-13 138/6732008-05-13 166/6732008-05-13 194/6732008-05-13 250/6732008-05-14 18/6742008-05-14 46/6742008-05-14 102/6742008-05-14 130/6742008-05-14 186/6742008-05-14 214/6742008-05-14 354/6742008-05-14 382/6742008-05-14 410/6742008-05-14 466/6742008-05-15 73/6752008-05-15 101/6752008-05-15 129/6752008-05-15 213/6752008-05-15 269/6752008-05-15 297/6752008-05-15 381/6752008-05-15 493/6752008-05-15 577/6752008-05-16 42/6762008-05-16 70/6762008-05-16 98/6762008-05-16 126/6762008-05-16 154/6762008-05-16 210/6762008-05-17 142/6772008-05-17 170/6772008-05-17 226/6772008-05-17 254/6772008-05-17 618/6772008-05-18 131/6782008-05-18 187/6782008-05-18 271/6782008-05-18 327/6782008-05-18 495/6782008-05-18 551/6782008-05-18 635/6782008-05-19 60/6792008-05-19 116/6792008-05-19 172/6792008-05-19 228/6792008-05-19 312/6792008-05-19 368/6792008-05-19 452/6792008-05-19 508/6792008-05-19 592/6792008-05-20 39/6802008-05-20 67/6802008-05-20 95/6802008-05-20 123/6802008-05-20 207/6802008-05-20 263/6802008-05-20 459/6802008-05-21 29/6812008-05-21 57/6812008-05-21 113/6812008-05-21 197/6812008-05-21 225/6812008-05-21 281/6812008-05-21 309/6812008-05-21 393/6812008-05-21 421/6812008-05-21 477/6812008-05-22 50/6822008-05-22 78/6822008-05-22 106/6822008-05-22 134/6822008-05-22 190/6822008-05-22 274/6822008-05-23 24/6832008-05-23 80/6832008-05-23 108/6832008-05-23 164/6832008-05-23 248/6832008-05-23 332/6832008-05-23 360/6832008-05-23 612/6832008-05-24 81/6842008-05-24 193/6842008-05-24 249/6842008-05-24 333/6842008-05-24 361/6842008-05-24 389/6842008-05-25 60/6852008-05-25 88/6852008-05-25 200/6852008-05-25 228/6852008-05-25 256/6852008-05-25 312/6852008-05-25 384/6852008-05-25 412/6852008-05-26 133/6862008-05-26 161/6862008-05-26 301/6862008-05-26 357/6862008-05-26 413/6862008-05-26 441/6862008-05-26 497/6862008-05-27 85/6872008-05-27 337/6872008-05-27 365/6872008-05-27 505/6872008-05-27 533/6872008-05-27 561/6872008-05-27 589/6872008-05-27 617/6872008-05-27 645/6872008-05-27 673/6872008-05-28 61/6882008-05-28 117/6882008-05-28 145/6882008-05-28 229/6882008-05-28 481/6882008-05-28 509/6882008-05-28 537/6882008-05-28 565/6882008-05-28 621/6882008-05-29 131/6892008-05-29 159/6892008-05-29 187/6892008-05-29 215/6892008-05-29 439/6892008-05-29 579/6892008-05-29 607/6892008-05-29 635/6892008-05-29 663/6892008-05-30 69/6902008-05-30 489/6902008-05-30 517/6902008-05-30 573/6902008-07-01 338/7252008-07-01 366/7252008-07-01 478/7252008-07-01 534/7252008-07-02 102/7262008-07-02 158/7262008-07-02 242/7262008-07-02 270/7262008-07-02 298/7262008-07-02 354/7262008-07-02 410/7262008-07-03 108/7272008-07-03 164/7272008-07-03 192/7272008-07-03 220/7272008-07-03 248/7272008-07-03 304/7272008-07-03 332/7272008-07-03 360/7272008-07-03 388/7272008-07-04 163/7282008-07-04 191/7282008-07-04 219/7282008-07-04 247/7282008-07-04 275/7282008-07-04 303/7282008-07-04 387/7282008-07-04 415/7282008-07-04 527/7282008-07-04 611/7282008-07-05 247/7292008-07-05 303/7292008-07-05 331/7292008-07-05 359/7292008-07-05 387/7292008-07-05 415/7292008-07-05 555/7292008-07-06 199/7302008-07-06 227/7302008-07-06 255/7302008-07-06 283/7302008-07-06 395/7302008-07-06 423/7302008-07-06 451/7302008-07-06 479/7302008-07-06 591/7302008-07-07 329/7312008-07-07 357/7312008-07-07 385/7312008-07-07 413/7312008-07-07 441/7312008-07-07 497/7312008-07-08 127/7322008-07-08 239/7322008-07-08 267/7322008-07-08 295/7322008-07-08 323/7322008-07-08 351/7322008-07-08 379/7322008-07-08 519/7322008-07-08 659/7322008-07-09 315/7332008-07-09 343/7332008-07-09 371/7332008-07-09 427/7332008-07-09 455/7332008-07-09 483/7332008-07-09 511/7332008-07-09 567/7332008-07-09 623/7332008-07-10 94/7342008-07-10 122/7342008-07-10 206/7342008-07-10 234/7342008-07-10 262/7342008-07-10 290/7342008-07-10 318/7342008-07-10 346/7342008-07-10 598/7342008-07-11 149/7352008-07-11 205/7352008-07-11 233/7352008-07-11 317/7352008-07-11 345/7352008-07-11 373/7352008-07-11 429/7352008-07-11 457/7352008-07-11 681/7352008-07-12 154/7362008-07-12 182/7362008-07-12 322/7362008-07-12 462/7362008-07-12 490/7362008-07-12 602/7362008-07-13 63/7372008-07-13 91/7372008-07-13 287/7372008-07-13 315/7372008-07-13 343/7372008-07-13 455/7372008-07-14 99/7382008-07-14 239/7382008-07-14 267/7382008-07-14 295/7382008-07-14 435/7382008-07-15 97/7392008-07-15 293/7392008-07-15 321/7392008-07-15 377/7392008-07-15 545/7392008-07-16 88/7402008-07-16 228/7402008-07-16 284/7402008-07-16 312/7402008-07-16 340/7402008-07-16 396/7402008-07-16 424/7402008-07-16 508/7402008-07-16 648/7402008-07-17 158/7412008-07-17 270/7412008-07-17 298/7412008-07-17 326/7412008-07-17 354/7412008-07-17 438/7412008-07-17 522/7412008-07-17 662/7412008-07-18 87/7422008-07-18 227/7422008-07-18 311/7422008-07-18 339/7422008-07-18 367/7422008-07-18 479/7422008-07-18 563/7422008-07-19 221/7432008-07-19 249/7432008-07-19 277/7432008-07-19 305/7432008-07-19 333/7432008-07-19 417/7432008-07-20 191/7442008-07-20 219/7442008-07-20 247/7442008-07-20 275/7442008-07-20 331/7442008-07-20 359/7442008-07-20 387/7442008-07-20 499/7442008-07-20 527/7442008-07-20 555/7442008-07-21 59/7452008-07-21 255/7452008-07-21 339/7452008-07-21 367/7452008-07-21 479/7452008-07-21 591/7452008-07-22 262/7462008-07-22 374/7462008-07-22 402/7462008-07-22 570/7462008-07-22 654/7462008-07-23 165/7472008-07-23 361/7472008-07-23 445/7472008-07-23 501/7472008-07-23 529/7472008-07-23 557/7472008-07-23 613/7472008-07-24 235/7482008-07-24 263/7482008-07-24 291/7482008-07-24 319/7482008-07-24 375/7482008-07-25 98/7492008-07-25 126/7492008-07-25 210/7492008-07-25 238/7492008-07-25 266/7492008-07-26 155/7502008-07-26 183/7502008-07-26 239/7502008-07-26 323/7502008-07-26 351/7502008-07-26 379/7502008-07-26 407/7502008-07-26 519/7502008-07-27 231/7512008-07-27 249/7512008-07-27 315/7512008-07-27 343/7512008-07-27 427/7512008-07-27 483/7512008-07-28 116/7522008-07-28 144/7522008-07-28 368/7522008-07-28 480/7522008-07-29 91/7532008-07-29 315/7532008-07-29 427/7532008-07-29 567/7532008-07-30 681/7542008-09-01 91/7902008-09-01 119/7902008-09-01 147/7902008-09-01 175/7902008-09-01 203/7902008-09-01 231/7902008-09-01 315/7902008-09-02 403/7912008-09-02 459/7912008-09-02 515/7912008-09-02 543/7912008-09-02 571/7912008-09-02 599/7912008-09-02 655/7912008-09-02 683/7912008-09-03 88/7922008-09-03 144/7922008-09-03 172/7922008-09-03 200/7922008-09-03 228/7922008-09-03 256/7922008-09-03 340/7922008-09-03 368/7922008-09-04 405/7932008-09-04 519/7932008-09-04 601/7932008-09-04 629/7932008-09-04 657/7932008-09-04 685/7932008-09-05 75/7942008-09-05 103/7942008-09-05 243/7942008-09-05 271/7942008-09-05 299/7942008-09-05 327/7942008-09-05 355/7942008-09-05 383/7942008-09-06 406/7952008-09-06 546/7952008-09-06 574/7952008-09-06 602/7952008-09-06 630/7952008-09-06 658/7952008-09-07 59/7962008-09-07 171/7962008-09-07 199/7962008-09-07 227/7962008-09-07 255/7962008-09-07 283/7962008-09-07 311/7962008-09-08 379/7972008-09-08 435/7972008-09-08 491/7972008-09-08 575/7972008-09-08 659/7972008-09-08 687/7972008-09-08 715/7972008-09-09 105/7982008-09-09 189/7982008-09-09 273/7982008-09-09 301/7982008-09-09 329/7982008-09-09 357/7982008-09-09 385/7982008-09-10 402/7992008-09-10 486/7992008-09-10 542/7992008-09-10 570/7992008-09-10 626/7992008-09-10 654/7992008-09-10 682/7992008-09-11 55/8002008-09-11 83/8002008-09-11 251/8002008-09-11 279/8002008-09-11 307/8002008-09-11 335/8002008-09-12 414/8012008-09-12 442/8012008-09-12 582/8012008-09-12 638/8012008-09-12 666/8012008-09-13 101/8022008-09-13 157/8022008-09-13 213/8022008-09-13 269/8022008-09-13 297/8022008-09-13 325/8022008-09-14 598/8032008-09-14 626/8032008-09-14 654/8032008-09-15 105/8042008-09-15 245/8042008-09-15 301/8042008-09-15 329/8042008-09-15 357/8042008-09-16 75/8052008-09-16 131/8052008-09-16 159/8052008-09-16 215/8052008-09-16 243/8052008-09-16 299/8052008-09-16 327/8052008-09-17 64/8062008-09-17 120/8062008-09-17 204/8062008-09-17 288/8062008-09-17 316/8062008-09-17 344/8062008-09-18 128/8072008-09-18 296/8072008-09-18 324/8072008-09-18 352/8072008-09-19 504/8082008-09-19 560/8082008-09-19 588/8082008-09-19 616/8082008-09-19 644/8082008-09-19 672/8082008-09-20 381/8092008-09-20 605/8092008-09-20 633/8092008-09-20 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119/9002008-12-16 203/9002008-12-16 343/9002008-12-16 427/9002008-12-16 455/9002008-12-16 483/9002008-12-16 511/9002008-12-16 539/9002008-12-17 186/9012008-12-17 242/9012008-12-17 438/9012008-12-17 466/9012008-12-17 522/9012008-12-18 458/9022008-12-18 570/9022008-12-19 357/9032008-12-19 385/9032008-12-19 497/9032008-12-19 553/9032008-12-20 362/9042008-12-20 418/9042008-12-20 502/9042008-12-21 404/9052008-12-21 460/9052008-12-21 488/9052008-12-22 97/9062008-12-22 237/9062008-12-22 265/9062008-12-22 433/9062008-12-22 489/9062008-12-22 517/9062008-12-23 77/9072008-12-23 329/9072008-12-23 413/9072008-12-23 581//907 2008-12-23 609/9072008-12-24 217/9082008-12-24 301/9082008-12-24 385/9082008-12-24 497/9082008-12-24 525/9082008-12-24 553/9082008-12-27 291/9112008-12-27 319/9112008-12-27 347/9112008-12-27 375/9112008-12-27 403/9112008-12-28 141/9122008-12-28 309/9122008-12-28 337/9122008-12-28 421/9122008-12-29 122/9132008-12-29 318/9132008-12-29 346/9132008-12-29 374/9132008-12-29 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Degalinė UAB „E .
“, adresas: Kareivių g. 4, Vilnius 2008-01-18 239/4682008-01-18 275/4682008-01-18 383/4682008-01-18 419/4682008-01-18 491/4682008-01-18 527/4682008-01-18 563/4682008-01-18 599/4682008-01-19 204/4692008-01-19 240/4692008-01-19 276/4692008-01-19 312/4692008-01-19 348/4692008-01-19 384/4692008-01-19 420/4692008-01-20 174/4702008-01-20 390/4702008-01-20 426/4702008-01-20 462/4702008-01-21 58/4712008-01-21 238/4712008-01-21 274/4712008-01-21 490/4712008-01-21 526/4712008-01-21 598/4712008-01-22 134/4722008-01-22 170/4722008-01-22 206/4722008-01-22 350/4722008-01-22 386/4722008-01-22 422/4722008-01-22 458/4722008-01-22 494/4722008-01-23 177/4732008-01-23 429/4732008-01-23 465/4732008-01-23 501/4732008-01-23 573/4732008-01-23 609/4732008-01-24 43/4742008-01-24 187/4742008-01-24 367/4742008-01-24 403/4742008-01-24 439/4742008-01-24 475/4742008-01-24 583/4742008-01-24 619/4742008-01-25 189/4752008-01-25 477/4752008-01-25 693/4752008-01-25 729/4752008-01-26 51/4762008-01-26 159/4762008-01-26 375/4762008-01-26 591/4762008-01-26 627/4762008-01-26 735/4762008-01-27 373/4772008-01-27 409/4772008-01-27 589/4772008-01-27 661/4772008-01-27 697/4772008-01-28 43/4782008-01-28 115/4782008-01-28 151/4782008-01-28 223/4782008-01-28 367/4782008-01-28 475/4782008-01-28 511/4782008-01-28 583/4782008-01-28 655/4782008-01-28 727/4782008-01-29 446/4792008-01-29 482/4792008-01-29 518/4792008-01-29 593/4792008-01-29 629/4792008-01-29 701/4792008-01-30 41/4802008-01-30 149/4802008-01-30 401/4802008-01-30 509/4802008-01-30 545/4802008-01-30 653/4802008-01-30 725/4802008-02-01 422/4832008-02-01 170/4832008-02-01 350/4832008-02-01 458/4832008-02-01 494/4832008-02-01 530/4832008-02-02 370/4842008-02-02 478/4842008-02-02 550/4842008-02-02 622/4842008-02-03 159/4852008-02-03 267/4852008-02-03 447/4852008-02-03 483/4852008-02-03 555/4852008-02-03 627/4852008-02-04 153/4862008-02-04 261/4862008-02-04 333/4862008-02-04 369/4862008-02-04 405/4862008-02-04 441/4862008-02-04 477/4862008-02-04 549/4862008-02-04 585/4862008-02-04 621/4862008-02-04 657/4862008-02-04 693/4862008-02-04 729/4862008-02-04 765/4862008-02-05 105/4872008-02-05 285/4872008-02-05 321/4872008-02-05 393/4872008-02-05 429/4872008-02-05 465/4872008-02-05 501/4872008-02-05 537/4872008-02-05 573/4872008-02-05 609/4872008-02-06 322/4882008-02-06 394/4882008-02-06 430/4882008-02-06 466/4882008-02-06 502/4882008-02-06 538/4882008-02-06 574/4882008-02-06 610/4882008-02-06 646/4882008-02-06 682/4882008-02-06 718/4882008-02-06 754/4882008-02-07 65/4892008-02-07 281/4892008-02-07 353/4892008-02-07 389/4892008-02-07 461/4892008-02-07 497/4892008-02-07 533/4892008-02-07 569/4892008-02-07 641/4892008-02-08 51/4902008-02-08 267/4902008-02-08 303/4902008-02-08 411/4902008-02-08 483/4902008-02-08 519/4902008-02-08 591/4902008-02-08 627/4902008-02-08 699/4902008-02-08 735/4902008-02-09 299/4912008-02-09 551/4912008-02-11 731/4912008-02-09 767/4912008-02-09 803/4912008-02-09 839/4912008-02-10 267/4922008-02-10 411/4922008-02-10 447/4922008-02-10 591/4922008-02-10 735/4922008-02-10 771/4922008-02-11 47/4932008-02-11 83/4932008-02-11 299/4932008-02-11 407/4932008-02-11 479/4932008-02-11 623/4932008-02-11 659/4932008-02-11 695/4932008-02-11 731/4932008-02-12 49/4942008-02-12 229/4942008-02-12 301/4942008-02-12 445/4942008-02-12 481/4942008-02-12 661/4942008-02-12 697/4942008-02-12 733/4942008-02-13 57/4952008-02-13 129/4952008-02-13 165/4952008-02-13 273/4952008-02-13 309/4952008-02-13 453/4952008-02-13 489/4952008-02-13 561/4952008-02-13 633/4952008-02-13 705/4952008-02-14 51/4962008-02-14 87/4962008-02-14 267/4962008-02-14 303/4962008-02-14 555/4962008-02-14 627/4962008-02-14 663/4962008-02-14 735/4962008-02-18 498/5002008-02-19 455/5012008-02-21 592/5032008-02-22 100/504
Degalinė UAB „E .
”, adresas: Trakų pl.
14, Trakų Vokė 2008-01-02 72/1982008-01-02 95/1982008-01-02 279/1982008-01-02 302/1982008-01-02 325/1982008-01-02 417/1982008-01-02 440/1982008-01-02 463/1982008-01-02 486/1982008-01-02 509/1982008-01-02 532/1982008-01-02 555/1982008-01-02 578/1982008-01-03 91/1992008-01-03 206/1992008-01-03 229/1992008-01-03 367/1992008-01-03 390/1992008-01-03 413/1992008-01-03 459/1992008-01-03 482/1992008-01-03 505/1992008-01-03 528/1992008-01-03 551/1992008-01-03 574/1992008-01-04 152/2002008-01-04 198/2002008-01-04 267/2002008-01-04 428/2002008-01-04 451/2002008-01-04 474/2002008-01-04 497/2002008-01-04 520/2002008-01-04 543/2002008-01-05 307/2012008-01-05 353/2012008-01-05 376/2012008-01-05 399/2012008-01-05 422/2012008-01-05 445/2012008-01-05 491/2012008-01-06 268/2022008-01-06 475/2022008-01-06 498/2022008-01-06 521/2022008-01-07 63/2032008-01-07 132/2032008-01-07 201/2032008-01-07 316/2032008-07-07 362/2032008-01-07 385/2032008-01-07 408/2032008-01-07 431/2032008-01-07 454/2032008-01-07 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2011-03-30 176/1424 2011-03-30 267/1424 panaudojo, laikotarpyje nuo 2008-01-01 iki 2011-04-21 pateikdamas į UAB „L .
“ buhalteriją, esančią adresu (duomenys neskelbtini) , Vilniuje, bendrovės buhalterei J. A.
, nežinojusiai apie vykdomą nusikalstamą veiką, įtraukimui į buhalterinę apskaitą ir šios apskaitos pagrindu – apibendrintų duomenų įrašymui į PVM deklaracijas bei metines pelno mokesčio deklaracijas. UAB „L .
“ buhalterė J. A.
, nežinodama apie vykdomą nusikalstamą veiką, sąžiningai klysdama, UAB „L .
“ 2008 m. sausio mėn.– 2011 m. kovo mėn. apskaitos registruose įrašė tikrovės neatitinkančius duomenis apie dyzelinio kuro įsigijimą už 3 237 782,48 Lt (tame tarpe 528 242,62 pirkimo PVM), iš jų
2008 m. - už 1 270 665,44 Lt (tame tarpe 193 821,73 Lt PVM), 2009 m. - už 780 761,73 (tame tarpe 128 529,70 PVM); 2010 m. - už 943 530,45 Lt (tame tarpe 163754,68 Lt PVM); 2011 m. už - 242 824,86 Lt ( tame tarpe 42 136,51 Lt PVM)
bei 2008 m. sausio mėn. - 2011 m. kovo mėn. PVM deklaracijose nepagrįstai deklaravo 527 235 Lt atskaitomo pirkimo PVM, t.y.
pirminėje PVM deklaracijoje už 2008 m. 01 mėn. 30 eilutėje ir patikslintoje PVM deklaracijoje 35 eilutėje neteisėtai deklaravo 15 952,11 Lt pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; pirminėje PVM deklaracijoje už 2008 m. 02 mėn. 30 eilutėje ir patikslintoje PVM deklaracijoje 35 eilutėje neteisėtai deklaravo 20 084,57 Lt pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; PVM deklaracijoje už 2008 m. 03 mėn. 30 eilutėje neteisėtai deklaravo 20798,80 Lt pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; PVM deklaracijoje už 2008 m. 04 mėn. 30 eilutėje neteisėtai deklaravo 21043,82 t pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; pirminėje PVM deklaracijoje už 2008 m. 05 mėn. 30 eilutėje neteisėtai deklaravo 20624,54 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 6891 Lt mokėtino PVM nurodė grąžintiną 13734 PVM; patikslintoje PVM deklaracijose už 2008 m. 05 mėn. 35 eilutėje neteisėtai deklaravo 20624,54 Lt pirkimo PVM ir neteisėtai 36 eilutėje vietoj 8 704 Lt mokėtino PVM nurodė grąžintiną 11921 PVM; PVM deklaracijoje už 2008 m. 06 mėn. 30 eilutėje neteisėtai deklaravo 23004,29 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 5798 Lt mokėtino PVM nurodė grąžintiną 17206 Lt PVM; pirminėje PVM deklaracijoje už 2008 m. 07 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 14266,84 Lt pirkimo PVM ir neteisėtai 31 eilutėje pirminėje deklaracijoje vietoj 4028 Lt mokėtino PVM nurodė grąžintiną 10239 Lt PVM; 35 eilutėje patikslintoje PVM deklaracijoje vietoj 3525 Lt mokėtino nurodė grąžintiną 10742 Lt PVM; PVM deklaracijoje už 2008 m. 08 mėn. 30 eilutėje neteisėtai deklaravo 11992,41 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 2606 Lt mokėtino PVM nurodė grąžintiną 9386 Lt PVM; PVM deklaracijoje už 2008 m. 09 mėn. 30 eilutėje neteisėtai deklaravo 12619,39 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 3076 Lt mokėtino PVM nurodė grąžintiną 9543 PVM; pirminėje PVM deklaracijoje už 2008 m. 10 mėn. 30 eilutėje bei patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 12373,85 Lt pirkimo PVM, neteisėtai pirminėje deklaracijoje 31 eilutėje vietoj 4866 Lt mokėtino PVM nurodė grąžintiną 7508 Lt PVM; patikslintoje PVM deklaracijoje 36 eilutėje vietoj 5552 Lt mokėtino nurodė grąžintiną 6822Lt PVM; PVM deklaracijoje už 2008 m. 11 mėn. 30 eilutėje neteisėtai deklaravo 10094,77 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 4262 Lt mokėtino PVM nurodė grąžintiną 5833 PVM; PVM deklaracijoje už 2008 m. 12 mėn. 30 eilutėje deklaracijoje neteisėtai deklaravo 10966, 34 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 3837 Lt mokėtino PVM nurodė grąžintiną 7129 Lt PVM; PVM deklaracijoje už 2009 m. 01 mėn. 30 eilutėje neteisėtai deklaravo 5129,38 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 4402 Lt mokėtino PVM nurodė 727 Lt grąžintiną PVM; PVM deklaracijoje už 2009 m. 02 mėn. 30 eilutėje neteisėtai deklaravo 7133,17 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 03 mėn. 30 eilutėje ir dvejose patikslintose deklaracijose 35 eilutėje neteisėtai deklaravo 10825,24 Lt pirkimo PVM ir neteisėtai šia suma ( pirminėje deklaracijoje 31 eilutėje, patikslintose deklaracijose 36 eilutėje) sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 04 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 10902,68 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslinto je deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 05 mėn. 30 eilutėje neteisėtai deklaravo 10131,87 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 06 mėn. 30 eilutėje neteisėtai deklaravo 10710,51 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 07 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 13089,91 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 08 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 11849,12 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 09 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 11945,08 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 10 mėn. 30 eilutėje neteisėtai deklaravo 12970,36 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 11 mėn. 30 eilutėje ir dvejose patikslintose deklaracijose 35 eilutėje neteisėtai deklaravo 12864,23 Lt pirkimo PVM ir neteisėtai šia suma ( pirminėje deklaracijoje 31 eilutėje, patikslintose deklaracijose 36 eilutėje) sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 12 mėn. (pirminėje ir dvejose patikslintose deklaracijose) 35 eilutėje neteisėtai deklaravo 10978,15 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 01 mėn. 35 eilutėje neteisėtai deklaravo 14525,81 Lt pirkimo PVM ir neteisėtai 36 eilutėje vietoj 10 269 Lt mokėtino PVM nurodė grąžintiną 4257 PVM; PVM deklaracijoje už 2010 m. 02 mėn. (pirminėje ir patikslintoje deklaracijoje) 35 eilutėje neteisėtai deklaravo 12646,53 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 03 mėn. 35 eilutėje neteisėtai deklaravo 13678,22 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 04 mėn. 35 eilutėje neteisėtai deklaravo 12190,93 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 05 mėn. 35 eilutėje neteisėtai deklaravo 14293,73 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 06 mėn. 35 eilutėje neteisėtai deklaravo 14201,62 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 07 mėn. 35 eilutėje neteisėtai deklaravo 14487,16 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 08 mėn. (pirminėje ir patikslintoje deklaracijoje) 35 eilutėje neteisėtai deklaravo 14172,87 Lt pirkimo PVM ir neteisėtai šia suma sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 09 mėn. 35 eilutėje neteisėtai deklaravo 11617,09 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; Patikslintoje PVM deklaracijoje už 2010 m. 10 mėn. 35 eilutėje neteisėtai deklaravo 15017,72 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM. PVM deklaracijoje už 2010 m. 11 mėn. 35 eilutėje neteisėtai deklaravo 11620,97 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 12 mėn. 35 eilutėje neteisėtai deklaravo 15302,03 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2011 m. 01 mėn. 35 eilutėje neteisėtai deklaravo 12612,32 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2011 m. 02 mėn. 35 eilutėje neteisėtai deklaravo 13515,33 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2011 m. 03 mėn. 35 eilutėje neteisėtai deklaravo 15 000 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; po ko šias deklaracijas laikotarpyje nuo 2008-02-25 iki 2011-04-26 elektroniniu būdu pateikė Vilniaus apskrities Valstybinei mokesčių inspekcijai, dėl ko neteisėtai buvo panaikinta dalis UAB „Leilandas“ prievolės – mokėtino į valstybės biudžetą 527 235 Lt PVM, bei UAB „L .
“ metinėje pelno mokesčio deklaracijoje už 2008 m. kuri elektroniniu būdu 2009-09-23 buvo pateikta Vilniaus apskrities VMI, nedeklaravo mokėtino 161 527 Lt pelno mokesčio, metinėje pelno mokesčio deklaracijoje už 2009 metus, kuri elektroniniu būdu 2010-06-02 buvo pateikta Vilniaus apskrities VMI, nedeklaravo mokėtino 88 525 Lt pelno mokesčio, metinėje pelno mokesčio deklaracijoje už 2010 metus, kuri elektroniniu būdu 2011-05-31 buvo pateikta Vilniaus apskrities VMI, nedeklaravo mokėtino 77 107 Lt pelno mokesčio, dėl ko neteisėtai buvo panaikinta dalis UAB „Leilandas“ prievolės – mokėtino į valstybės biudžetą 327 159 Lt pelno mokesčio, dėl ko valstybei bendroje sumoje buvo padaryta 854 392,76 Lt žala. Šiais savo veiksmais B. K.
padar ė nusikalstam ą veik ą, numatytą Lietuvos respubli kos Baudžiamojo kodekso 182 straipsnio 2 d alyje,
Uždaroji akcinė bendrovė „L .
“
apgaule panaikino dalį didelės vertės turtinės prievolės – mokėtino į valstybės biudžetą pridėtinės vertės bei pelno mokesčio, panaudojo žinomai netikrus dokumentus, o būtent: B. K.
, būdamas vieninteliu UAB "L .
“, įm.k
.
(duomenys neskelbtini) , reg
.
Vilniaus m. (duomenys neskelbtini) , akcininku bei dirbdamas mechaniko pareigose, siekdamas mažesnėmis kainomis įsigyti UAB „L .
“ veiklai būtino dyzelinio kuro ir turėdamas tikslą apgaule juridinio asmens - UAB „L .
“ naudai panaikinti dalį turtinės prievolės – mokėtino į Lietuvos Respublikos valstybės biudžetą PVM ir pelno mokesčio, laikotarpyje nuo 2008-01-01 iki 2011-04-01 , Vilniaus mieste, iš ikiteisminio tyrimo metu nenustatytų asmenų, neturinčių leidimo verstis naftos produktų prekyba, įsigijo tyrimo metu nenustatytą kiekį degalų bei 7173 vnt. žinomai netikrų elektroninių kasos aparatų kvitų, išrašytų UAB „E .
“ degalinių, esančių Jeruzalės g. 2; Kareivių g. 4; Trakų pl.
14 km., Trakų Vokė, Vilniuje, vardu, melagingai patvirtinančių, kad UAB „Leilandas“ šiose degalinėse įsigijo dyzelinio kuro už 3 237 782,48 Lt (tame tarpe 528 242,62 Lt PVM ). Ž inodamas, kad degalų įsigijimo kvituose nurodytos išlaidos bus įtrauktos į bendrovės sąnaudas, tuo mažinat įmonės pelną; žinodamas, kad išskirtas PVM bus įtrauktas į PVM deklaracijas, mažinant mokėtiną į valstybės biudžetą pridėtinės vertės mokestį, nors pirkimo PVM UAB „L .
“ nesumokėjo, ir to siekdamas, šiuos žinomai netikrus UAB „E .
“ degalinių, esančių Jeruzalės g. 2, Kareivių g. 4, Trakų pl.
14 km., Trakų Vokė, Vilniuje, kvitus: Degalinė UAB „E .
”, adresas: Jeruzalės g. 2, Vilnius Eil. Nr. DataKvito Nr. 2008-04-01 34/6292008-04-01 70/6292008-04-01 106/6292008-04-01 142/6292008-04-01 178/6292008-04-01 286/6292008-04-01 322/6292008-04-01 358/6292008-04-01 430/6292008-04-01 466/6292008-04-01 502/6292008-04-01 538/6292008-04-01 574/6292008-04-01 610/6292008-04-02 78/6302008-04-02 150/6302008-04-02 186/6302008-04-02 258/6302008-04-02 294/6302008-04-02 366/6302008-04-02 602/6302008-04-02 438/6302008-04-02 474/6302008-04-02 510/6302008-04-02 582/6302008-04-02 618/6302008-04-03 95/6312008-04-03 167/6312008-04-03 203/6312008-04-03 239/6312008-04-03 275/6312008-04-03 311/6312008-04-03 419/6312008-04-03 455/6312008-04-03 491/6312008-04-03 527/6312008-04-03 563/6312008-04-03 599/6312008-04-03 635/6312008-04-04 101/6322008-04-04 173/6322008-04-04 245/6322008-04-04 281/6322008-04-04 317/6322008-04-04 353/6322008-04-04 389/6322008-04-04 425/6322008-04-04 569/6322008-04-04 605/6322008-04-04 641/6322008-04-07 310/6352008-04-07 454/6352008-04-07 526/6352008-04-07 562/6352008-04-07 670/6352008-04-08 95/6362008-04-08 383/6362008-04-08 419/6362008-04-08 527/6362008-04-08 536/6362008-04-09 535/6372008-04-09 571/6372008-04-09 607/6372008-04-10 440/6382008-04-10 512/6382008-04-10 620/6382008-04-11 275/6392008-04-11 419/6392008-04-11 455/6392008-04-11 527/6392008-04-11 599/6392008-04-11 635/6392008-04-14 357/6422008-04-14 537/6422008-04-15 294/6432008-04-15 582/6432008-04-15 618/6432008-04-16 128/6442008-04-16 200/6442008-04-16 308/6442008-04-16 524/6442008-04-17 390/6452008-04-17 678/6452008-04-18 457/6462008-04-18 637/6462008-04-21 265/6492008-04-21 589/6492008-04-21 625/6492008-04-22 43/6502008-04-22 331/6502008-04-22 547/6502008-04-22 619/6502008-04-23 500/6512008-04-23 536/6512008-04-24 33/6522008-04-24 285/6522008-04-24 357/6522008-04-25 451/6532008-04-25 487/6532008-04-25 631/6532008-04-28 317/6562008-04-28 461/6562008-04-29 372/6572008-05-01 77/6612008-05-01 113/6612008-05-01 149/6612008-05-01 329/6612008-05-01 401/6612008-05-01 437/6612008-05-01 473/6612008-05-02 70/6622008-05-02 106/6622008-05-02 142/6622008-05-02 286/6622008-05-02 322/6622008-05-02 466/6622008-05-02 502/6622008-05-02 538/6622008-05-02 574/6622008-05-03 55/6632008-05-03 127/6632008-05-03 199/6632008-05-03 235/6632008-05-03 379/6632008-05-03 451/6632008-05-03 487/6632008-05-03 523/6632008-05-03 595/6632008-05-04 48/6642008-05-04 120/6642008-05-04 156/6642008-05-04 228/6642008-05-04 336/6642008-05-04 408/6642008-05-04 444/6642008-05-04 480/6642008-05-05 35/6652008-05-05 107/6652008-05-05 143/6652008-05-05 215/6652008-05-05 323/6652008-05-05 359/6652008-05-05 395/6652008-05-05 539/6652008-05-05 575/6652008-05-06 57/6662008-05-06 113/6662008-05-06 141/6662008-05-06 197/6662008-05-06 253/6662008-05-06 309/6662008-05-06 365/6662008-05-06 393/6662008-05-07 19/6672008-05-07 47/6672008-05-07 103/6672008-05-07 131/6672008-05-07 187/6672008-05-07 467/6672008-05-08 60/6682008-05-08 144/6682008-05-08 248/6682008-05-08 368/6682008-05-08 396/6682008-05-08 424/6682008-05-08 452/6682008-05-08 480/6682008-05-08 648/6682008-05-09 49/6692008-05-09 77/6692008-05-09 133/6692008-05-09 161/6692008-05-09 217/6692008-05-09 245/6692008-05-09 329/6692008-05-09 357/6692008-05-09 581/6692008-05-09 665/6692008-05-10 147/6702008-05-10 175/6702008-05-10 231/6702008-05-10 343/6702008-05-10 371/3702008-05-10 427/6702008-05-10 567/6702008-05-10 595/6702008-05-11 138/6712008-05-11 166/6712008-05-11 222/6712008-05-11 250/6712008-05-11 390/6712008-05-11 418/6712008-05-11 446/6712008-05-11 474/6712008-05-11 502/6712008-05-12 41/6722008-05-12 69/6722008-05-12 153/6722008-05-12 181/6722008-05-12 237/6722008-05-12 321/6722008-05-12 349/6722008-05-13 26/6732008-05-13 54/6732008-05-13 82/6732008-05-13 110/6732008-05-13 138/6732008-05-13 166/6732008-05-13 194/6732008-05-13 250/6732008-05-14 18/6742008-05-14 46/6742008-05-14 102/6742008-05-14 130/6742008-05-14 186/6742008-05-14 214/6742008-05-14 354/6742008-05-14 382/6742008-05-14 410/6742008-05-14 466/6742008-05-15 73/6752008-05-15 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Degalinė UAB „E .
“, adresas: Kareivių g. 4, Vilnius 2008-01-18 239/4682008-01-18 275/4682008-01-18 383/4682008-01-18 419/4682008-01-18 491/4682008-01-18 527/4682008-01-18 563/4682008-01-18 599/4682008-01-19 204/4692008-01-19 240/4692008-01-19 276/4692008-01-19 312/4692008-01-19 348/4692008-01-19 384/4692008-01-19 420/4692008-01-20 174/4702008-01-20 390/4702008-01-20 426/4702008-01-20 462/4702008-01-21 58/4712008-01-21 238/4712008-01-21 274/4712008-01-21 490/4712008-01-21 526/4712008-01-21 598/4712008-01-22 134/4722008-01-22 170/4722008-01-22 206/4722008-01-22 350/4722008-01-22 386/4722008-01-22 422/4722008-01-22 458/4722008-01-22 494/4722008-01-23 177/4732008-01-23 429/4732008-01-23 465/4732008-01-23 501/4732008-01-23 573/4732008-01-23 609/4732008-01-24 43/4742008-01-24 187/4742008-01-24 367/4742008-01-24 403/4742008-01-24 439/4742008-01-24 475/4742008-01-24 583/4742008-01-24 619/4742008-01-25 189/4752008-01-25 477/4752008-01-25 693/4752008-01-25 729/4752008-01-26 51/4762008-01-26 159/4762008-01-26 375/4762008-01-26 591/4762008-01-26 627/4762008-01-26 735/4762008-01-27 373/4772008-01-27 409/4772008-01-27 589/4772008-01-27 661/4772008-01-27 697/4772008-01-28 43/4782008-01-28 115/4782008-01-28 151/4782008-01-28 223/4782008-01-28 367/4782008-01-28 475/4782008-01-28 511/4782008-01-28 583/4782008-01-28 655/4782008-01-28 727/4782008-01-29 446/4792008-01-29 482/4792008-01-29 518/4792008-01-29 593/4792008-01-29 629/4792008-01-29 701/4792008-01-30 41/4802008-01-30 149/4802008-01-30 401/4802008-01-30 509/4802008-01-30 545/4802008-01-30 653/4802008-01-30 725/4802008-02-01 422/4832008-02-01 170/4832008-02-01 350/4832008-02-01 458/4832008-02-01 494/4832008-02-01 530/4832008-02-02 370/4842008-02-02 478/4842008-02-02 550/4842008-02-02 622/4842008-02-03 159/4852008-02-03 267/4852008-02-03 447/4852008-02-03 483/4852008-02-03 555/4852008-02-03 627/4852008-02-04 153/4862008-02-04 261/4862008-02-04 333/4862008-02-04 369/4862008-02-04 405/4862008-02-04 441/4862008-02-04 477/4862008-02-04 549/4862008-02-04 585/4862008-02-04 621/4862008-02-04 657/4862008-02-04 693/4862008-02-04 729/4862008-02-04 765/4862008-02-05 105/4872008-02-05 285/4872008-02-05 321/4872008-02-05 393/4872008-02-05 429/4872008-02-05 465/4872008-02-05 501/4872008-02-05 537/4872008-02-05 573/4872008-02-05 609/4872008-02-06 322/4882008-02-06 394/4882008-02-06 430/4882008-02-06 466/4882008-02-06 502/4882008-02-06 538/4882008-02-06 574/4882008-02-06 610/4882008-02-06 646/4882008-02-06 682/4882008-02-06 718/4882008-02-06 754/4882008-02-07 65/4892008-02-07 281/4892008-02-07 353/4892008-02-07 389/4892008-02-07 461/4892008-02-07 497/4892008-02-07 533/4892008-02-07 569/4892008-02-07 641/4892008-02-08 51/4902008-02-08 267/4902008-02-08 303/4902008-02-08 411/4902008-02-08 483/4902008-02-08 519/4902008-02-08 591/4902008-02-08 627/4902008-02-08 699/4902008-02-08 735/4902008-02-09 299/4912008-02-09 551/4912008-02-11 731/4912008-02-09 767/4912008-02-09 803/4912008-02-09 839/4912008-02-10 267/4922008-02-10 411/4922008-02-10 447/4922008-02-10 591/4922008-02-10 735/4922008-02-10 771/4922008-02-11 47/4932008-02-11 83/4932008-02-11 299/4932008-02-11 407/4932008-02-11 479/4932008-02-11 623/4932008-02-11 659/4932008-02-11 695/4932008-02-11 731/4932008-02-12 49/4942008-02-12 229/4942008-02-12 301/4942008-02-12 445/4942008-02-12 481/4942008-02-12 661/4942008-02-12 697/4942008-02-12 733/4942008-02-13 57/4952008-02-13 129/4952008-02-13 165/4952008-02-13 273/4952008-02-13 309/4952008-02-13 453/4952008-02-13 489/4952008-02-13 561/4952008-02-13 633/4952008-02-13 705/4952008-02-14 51/4962008-02-14 87/4962008-02-14 267/4962008-02-14 303/4962008-02-14 555/4962008-02-14 627/4962008-02-14 663/4962008-02-14 735/4962008-02-18 498/5002008-02-19 455/5012008-02-21 592/5032008-02-22 100/504
Degalinė UAB „E .
”, adresas: Trakų pl.
14, Trakų Vokė 2008-01-02 72/1982008-01-02 95/1982008-01-02 279/1982008-01-02 302/1982008-01-02 325/1982008-01-02 417/1982008-01-02 440/1982008-01-02 463/1982008-01-02 486/1982008-01-02 509/1982008-01-02 532/1982008-01-02 555/1982008-01-02 578/1982008-01-03 91/1992008-01-03 206/1992008-01-03 229/1992008-01-03 367/1992008-01-03 390/1992008-01-03 413/1992008-01-03 459/1992008-01-03 482/1992008-01-03 505/1992008-01-03 528/1992008-01-03 551/1992008-01-03 574/1992008-01-04 152/2002008-01-04 198/2002008-01-04 267/2002008-01-04 428/2002008-01-04 451/2002008-01-04 474/2002008-01-04 497/2002008-01-04 520/2002008-01-04 543/2002008-01-05 307/2012008-01-05 353/2012008-01-05 376/2012008-01-05 399/2012008-01-05 422/2012008-01-05 445/2012008-01-05 491/2012008-01-06 268/2022008-01-06 475/2022008-01-06 498/2022008-01-06 521/2022008-01-07 63/2032008-01-07 132/2032008-01-07 201/2032008-01-07 316/2032008-07-07 362/2032008-01-07 385/2032008-01-07 408/2032008-01-07 431/2032008-01-07 454/2032008-01-07 477/2032008-01-07 500/2032008-01-07 523/2032008-01-08 44/2042008-01-08 90/2042008-01-08 182/2042008-01-08 228/2042008-01-08 251/2042008-01-08 274/2042008-01-08 297/2042008-01-08 343/2042008-01-08 366/2042008-01-08 389/2042008-01-09 19/2052008-01-09 42/2052008-01-09 65/2052008-01-09 226/2052008-01-09 249/2052008-01-09 272/2052008-01-09 295/2052008-01-09 341/2052008-01-09 387/2052008-01-09 410/2052008-01-10 59/2062008-01-10 82/2062008-01-10 105/2062008-01-10 128/2062008-01-10 197/2062008-01-10 243/2062008-01-10 266/2062008-01-10 289/2062008-01-10 312/2062008-01-10 335/2062008-01-10 358/2062008-01-10 381/2062008-01-10 404/2062008-01-11 53/2072008-01-11 95/2072008-01-11 116/2072008-01-11 200/2072008-01-11 242/2072008-01-11 263/2072008-01-11 284/2072008-01-11 305/2072008-01-11 347/2072008-01-11 389/2072008-01-11 410/272008-01-11 452/2072008-01-11 473/2072008-01-11 515/2072008-01-12 289/2082008-01-12 352/2082008-01-12 394/2082008-01-13 361/2092008-01-13 403/2092008-01-14 82/2102008-01-14 145/2102008-01-14 166/2102008-01-14 187/2102008-01-14 208/2102008-01-14 229/2102008-01-14 250/2102008-01-14 292/2102008-01-14 335/2102008-01-14 376/2102008-01-14 397/2102008-01-14 439/2102008-01-14 460/2102008-01-15 16/2112008-01-15 121/2112008-01-15 142/2112008-01-15 163/2112008-01-15 184/2112008-01-15 310/2112008-01-15 352/2112008-01-15 394/2112008-01-15 415/2112008-01-15 436/2112008-01-15 457/2112008-01-16 309/2122008-01-16 351/2122008-01-16 372/2122008-01-16 414/2122008-01-16 435/2122008-01-16 477/2122008-01-17 218/2132008-01-17 260/2132008-01-17 302/2132008-01-17 365/2132008-01-17 386/2132008-01-17 407/2132008-02-01 536/2302008-02-04 312/2332008-02-05 591/2342008-02-06 242/2352008-02-07 582/2362008-02-11 290/2402008-02-12 114/2412008-02-13 447/2422008-02-15 77/2442008-02-15 119/2442008-02-15 266/2442008-02-15 329/2442008-02-15 350/2442008-02-15 371/2442008-02-15 392/2442008-02-15 455/2442008-02-15 497/2442008-02-16 159/2452008-02-16 201/2452008-02-16 243/2452008-02-16 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2011-03-30 176/1424 2011-03-30 267/1424 panaudojo, laikotarpyje nuo 2008-01-01 iki 2011-04 -21 pateikdamas į UAB „L. “ buhalteriją, esančią adresu (duomenys neskelbtini) , Vilniuje, bendrovės buhalterei J. A.
, nežinojusiai apie vykdomą nusikalstamą veiką, įtraukimui į buhalterinę apskaitą ir šios apskaitos pagrindu – apibendrintų duomenų įrašymui į PVM deklaracijas bei metines pelno mokesčio deklaracijas. UAB „L .
“ buhalterė J. A.
, nežinodama apie vykdomą nusikalstamą veiką, sąžiningai klysdama, UAB „L .
“ 2008 m. sausio mėn.– 2011 m. kovo mėn. apskaitos registruose įrašė tikrovės neatitinkančius duomenis apie dyzelinio kuro įsigijimą už 3 237 782,48 Lt (tame tarpe 528 242,62 pirkimo PVM), iš jų
2008 m. - už 1 270 665,44 Lt (tame tarpe 193 821,73 Lt PVM), 2009 m. - už 780 761,73 (tame tarpe 128 529,70 PVM); 2010 m. - už 943 530,45 Lt (tame tarpe 163754,68 Lt PVM); 2011 m. už - 242 824,86 Lt ( tame tarpe 42 136,51 Lt PVM)
bei 2008 m. sausio mėn. - 2011 m. kovo mėn. PVM deklaracijose nepagrįstai deklaravo 527 235 Lt atskaitomo pirkimo PVM, t.y.
pirminėje PVM deklaracijoje už 2008 m. 01 mėn. 30 eilutėje ir patikslintoje PVM deklaracijoje 35 eilutėje neteisėtai deklaravo 15 952,11 Lt pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; pirminėje PVM deklaracijoje už 2008 m. 02 mėn. 30 eilutėje ir patikslintoje PVM deklaracijoje 35 eilutėje neteisėtai deklaravo 20 084,57 Lt pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; PVM deklaracijoje už 2008 m. 03 mėn. 30 eilutėje neteisėtai deklaravo 20798,80 Lt pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; PVM deklaracijoje už 2008 m. 04 mėn. 30 eilutėje neteisėtai deklaravo 21043,82 t pirkimo PVM ir neteisėtai šia suma padidino grąžintiną PVM; pirminėje PVM deklaracijoje už 2008 m. 05 mėn. 30 eilutėje neteisėtai deklaravo 20624,54 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 6891 Lt mokėtino PVM nurodė grąžintiną 13734 PVM; patikslintoje PVM deklaracijose už 2008 m. 05 mėn. 35 eilutėje neteisėtai deklaravo 20624,54 Lt pirkimo PVM ir neteisėtai 36 eilutėje vietoj 8 704 Lt mokėtino PVM nurodė grąžintiną 11921 PVM; PVM deklaracijoje už 2008 m. 06 mėn. 30 eilutėje neteisėtai deklaravo 23004,29 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 5798 Lt mokėtino PVM nurodė grąžintiną 17206 Lt PVM; pirminėje PVM deklaracijoje už 2008 m. 07 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 14266,84 Lt pirkimo PVM ir neteisėtai 31 eilutėje pirminėje deklaracijoje vietoj 4028 Lt mokėtino PVM nurodė grąžintiną 10239 Lt PVM; 35 eilutėje patikslintoje PVM deklaracijoje vietoj 3525 Lt mokėtino nurodė grąžintiną 10742 Lt PVM; PVM deklaracijoje už 2008 m. 08 mėn. 30 eilutėje neteisėtai deklaravo 11992,41 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 2606 Lt mokėtino PVM nurodė grąžintiną 9386 Lt PVM; PVM deklaracijoje už 2008 m. 09 mėn. 30 eilutėje neteisėtai deklaravo 12619,39 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 3076 Lt mokėtino PVM nurodė grąžintiną 9543 PVM; pirminėje PVM deklaracijoje už 2008 m. 10 mėn. 30 eilutėje bei patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 12373,85 Lt pirkimo PVM, neteisėtai pirminėje deklaracijoje 31 eilutėje vietoj 4866 Lt mokėtino PVM nurodė grąžintiną 7508 Lt PVM; patikslintoje PVM deklaracijoje 36 eilutėje vietoj 5552 Lt mokėtino nurodė grąžintiną 6822Lt PVM; PVM deklaracijoje už 2008 m. 11 mėn. 30 eilutėje neteisėtai deklaravo 10094,77 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 4262 Lt mokėtino PVM nurodė grąžintiną 5833 PVM; PVM deklaracijoje už 2008 m. 12 mėn. 30 eilutėje deklaracijoje neteisėtai deklaravo 10966, 34 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 3837 Lt mokėtino PVM nurodė grąžintiną 7129 Lt PVM; PVM deklaracijoje už 2009 m. 01 mėn. 30 eilutėje neteisėtai deklaravo 5129,38 Lt pirkimo PVM ir neteisėtai 31 eilutėje vietoj 4402 Lt mokėtino PVM nurodė 727 Lt grąžintiną PVM; PVM deklaracijoje už 2009 m. 02 mėn. 30 eilutėje neteisėtai deklaravo 7133,17 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 03 mėn. 30 eilutėje ir dvejose patikslintose deklaracijose 35 eilutėje neteisėtai deklaravo 10825,24 Lt pirkimo PVM ir neteisėtai šia suma ( pirminėje deklaracijoje 31 eilutėje, patikslintose deklaracijose 36 eilutėje) sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 04 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 10902,68 Lt pirkimo PVM ir neteisėtai šia suma ( pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 05 mėn. 30 eilutėje neteisėtai deklaravo 10131,87 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 06 mėn. 30 eilutėje neteisėtai deklaravo 10710,51 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 07 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 13089,91 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 08 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 11849,12 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje) sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 09 mėn. 30 eilutėje ir patikslintoje deklaracijoje 35 eilutėje neteisėtai deklaravo 11945,08 Lt pirkimo PVM ir neteisėtai šia suma (pirminėje deklaracijoje 31 eilutėje, patikslintoje deklaracijoje 36 eilutėje ) sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 10 mėn. 30 eilutėje neteisėtai deklaravo 12970,36 Lt pirkimo PVM ir neteisėtai šia suma 31 eilutėje sumažino mokėtiną PVM; pirminėje PVM deklaracijoje už 2009 m. 11 mėn. 30 eilutėje ir dvejose patikslintose deklaracijose 35 eilutėje neteisėtai deklaravo 12864,23 Lt pirkimo PVM ir neteisėtai šia suma ( pirminėje deklaracijoje 31 eilutėje, patikslintose deklaracijose 36 eilutėje) sumažino mokėtiną PVM; PVM deklaracijoje už 2009 m. 12 mėn. (pirminėje ir dvejose patikslintose deklaracijose) 35 eilutėje neteisėtai deklaravo 10978,15 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 01 mėn. 35 eilutėje neteisėtai deklaravo 14525,81 Lt pirkimo PVM ir neteisėtai 36 eilutėje vietoj 10 269 Lt mokėtino PVM nurodė grąžintiną 4257 PVM; PVM deklaracijoje už 2010 m. 02 mėn. (pirminėje ir patikslintoje deklaracijoje) 35 eilutėje neteisėtai deklaravo 12646,53 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 03 mėn. 35 eilutėje neteisėtai deklaravo 13678,22 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 04 mėn. 35 eilutėje neteisėtai deklaravo 12190,93 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 05 mėn. 35 eilutėje neteisėtai deklaravo 14293,73 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 06 mėn. 35 eilutėje neteisėtai deklaravo 14201,62 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 07 mėn. 35 eilutėje neteisėtai deklaravo 14487,16 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 08 mėn. (pirminėje ir patikslintoje deklaracijoje) 35 eilutėje neteisėtai deklaravo 14172,87 Lt pirkimo PVM ir neteisėtai šia suma sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 09 mėn. 35 eilutėje neteisėtai deklaravo 11617,09 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; Patikslintoje PVM deklaracijoje už 2010 m. 10 mėn. 35 eilutėje neteisėtai deklaravo 15017,72 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM. PVM deklaracijoje už 2010 m. 11 mėn. 35 eilutėje neteisėtai deklaravo 11620,97 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2010 m. 12 mėn. 35 eilutėje neteisėtai deklaravo 15302,03 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2011 m. 01 mėn. 35 eilutėje neteisėtai deklaravo 12612,32 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2011 m. 02 mėn. 35 eilutėje neteisėtai deklaravo 13515,33 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; PVM deklaracijoje už 2011 m. 03 mėn. 35 eilutėje neteisėtai deklaravo 15 000 Lt pirkimo PVM ir neteisėtai šia suma 36 eilutėje sumažino mokėtiną PVM; po ko šias deklaracijas laikotarpyje nuo 2008-02-25 iki 2011-04-26 elektroniniu būdu pateikė Vilniaus apskrities Valstybinei mokesčių inspekcijai, dėl ko neteisėtai buvo panaikinta dalis UAB „Leilandas“ prievolės – mokėtino į valstybės biudžetą 527 235 Lt PVM, bei UAB „L .
“ metinėje pelno mokesčio deklaracijoje už 2008 m. kuri elektroniniu būdu 2009-09-23 buvo pateikta Vilniaus apskrities VMI, nedeklaravo mokėtino 161 527 Lt pelno mokesčio, metinėje pelno mokesčio deklaracijoje už 2009 metus, kuri elektroniniu būdu 2010-06-02 buvo pateikta Vilniaus apskrities VMI, nedeklaravo mokėtino 88 525 Lt pelno mokesčio, metinėje pelno mokesčio deklaracijoje už 2010 metus, kuri elektroniniu būdu 2011-05-31 buvo pateikta Vilniaus apskrities VMI, nedeklaravo mokėtino 77 107 Lt pelno mokesčio, dėl ko neteisėtai buvo panaikinta dalis UAB „L .
“ prievolės – mokėtino į valstybės biudžetą 327 159 Lt pelno mokesčio, dėl ko valstybei bendroje sumoje buvo padaryta 854 392,76 Lt žala. Šiais savo veiksmais juridinis asmuo UAB „L .
“
padarė nusikalstamas veikas, numatytas Lietuvos respubli kos Baudžiamojo kodekso 182 straipsnio 2 dalyje .
Apklaustas teisme kaip kaltinamasis B. K.
nurodė, kad jam pareikštą kaltinimą supranta, pri sipažįsta padaręs kaltinamajame akte nurodytas nusikalstamas veikas Paaiškino, kad dirbant įmonėje kilometro savikaina buvo nedidelė. Tam, kad gyvuotų firma, reikėjo suktis. Gavo p asiūlymą įsigyti kuro. Tokiu būdu jiems likdavo nuo vieno k uro litro 50 ct ir plius čekiai, už kuriuos reikėdavo mokėti. Taip už vieną litrą mokėdavo 40 ct. Už gautus pinigus remontuodavo autobusus, šiek tiek primokėdavo vairuotojams. Iš pradžių kuro pirkdavo nedaug, vėliau pirko daugiau. Kaltinamasis susitar dav o su vairuotojais, susiskambindav o, jie atvykdavo ir iš jų įsigydavo kuro. Kurą pirkdavo iš tolimųjų reisų vairuotojų. Įsigytą kurą laikydavo Santariškėse ,
Baublių gatvėje, ten buvo jų nuomojamas garažas. Kurą atveždavo į Baublio g. 35, Vilnius, o paskui jį perpildavo į autobusus. Už jį atsiskaitydavo grynais pinigais. Kiekvienam autobusui yra nustatytas kuro normos nurašymas, pagal čekius už kurą buhalterės ir vedė buhalteriją. Čekiai už kurą buvo reikalingi buhalterijai. Autobusas vykdo maršrutą ir per dieną nuvažiuoja 200-250 km. 100 km kuro sąnaudos yra 40 l. Per vieną dieną autobus u i reikia 100 l kuro. Pagal kelionės lapą reikia nurašyti kurą, tai dienai imdavo kuro čekį už 100-110 l ir pateikdavo buhalterijai nurašyti kurą. Neatsim inė, iš kur gaudavo čekius už kurą, juos užsakydavome pas vaikiną, kuris atveždavo tuos čekius. Pagal įmonės dokumentus pasakydav o vaikinui, kokių čekių už kurą reikia. Mėnesio pabaigoje tas vai kinas atvažiuodavo čekius į įmonės garažą, kaltinamasis pasakydav o jam, kokių čekių už kurą reikia , juos atveždavo po 1-2 savaičių. Vaikinas, kuris atveždavo čekius už kurą, už teikiamas paslaugas nuo 1 l kuro imdavo 8 ct-10 ct . Čekių kaina priklausydavo nuo kuro kainos. To vaikino vardas Artūras, žino tik vardą. Kaltinime nurodytu laikotarpiu UAB „L .
“ vadovė buvo M. K.
.
Nusikalstama v e ika buvo daroma 4 metus iki sulaikymo , visą tą laiką UAB „L .
“ vadove buvo M. K.
, kuri būdavo ofise ir tvarkė tik popierinius reikalus, o visą techniką tvarkė kaltinamasis. Nusikaltimo laikotarpiu kaltinam a sis buvo
UAB „L
.
“ a kcininkas, įmonė įst e igta prieš 15 metų, visą tą laiką B. K.
buvo akcininku. P inigai kurui įsigyti buvo gaunami iš dirbančių autobusų. Įmonė užsiėmė keleivių pervežimu, užsakovai buvo Vilniaus miesto ir Vilniaus rajono savivaldybės, nes įmonė veiklą vykdė šioje teritorijoje. Užsakovai vėluodavo atsiskaityti su įmone. Vilniaus rajono savivaldybė mažiau vėluodavo, o Vilniaus miesto savivaldybė ir dabar yra skolinga UAB „L .
“. Mano, kad užsakovų neatsiskaitymai taip pat turėjo įtakos, tam, kad reikėjo kurą pirki iš baltarusių .
Keleivių pervežimas duodavo ir pelną, ir nuostolį. Jei UAB „L .
“ patirdavo nuostolius, Savivaldybės kompensuodavo nuostolius. Kaltinamasis pats vykdė veiklą įmonėje, iki jos steigimo buvo vairuotoju, verslą pradėjo nuo to, kad nuomojo mažą autobusą. Šiuo metu kaltinamasis yra našlys, gyvena vienas, dirba vairuotoju. Dėl savo veiksmų gailisi, kai jį sulaikė F NTT, žmona sirgo. Po sulaikymo žmon os liga dar labiau sustiprėjo. Po pusės metų ją palaidoj o
, po metų prarad o darbą.
Šiuo metu UAB „L .
“ veiklos nevykdo, visi darbuotojai atleisti. Anksčiau įmonėje dirbo apie 50-60 žmonių. Per kaltinime nurodytą laikotarpį UAB „L .
“ dirbo 25 žmonės, nes 72, 57 maršrutai buvo panaikinti. Buvo įvykis, kai įmonės vairuotojas partrenkė mergaitę, tada areštavo įmonės
20 autobusų, o teismas tęsėsi 4 metai, paskui autobusai nebuvo tinkami naudoti. Teigė, kad vi ską dar ė, kad
UAB „L
.
“ galėtų išgyventi. Su civiliniu ieškiniu sutinka. Tikriausiai kiek čekių nurodyta kaltinime, tiek jų ir buvo pirkta. Žiemą čekių už kurą pirkdav o ma žiau, nes Baltarusijos kuras užš aldav o. Žiemą baltarusišką kurą pirk dav o kiekvieną mėnesį. Per mėnesį iš baltarus i ų kuro įsigydavome apie 70 procentų viso gyto kuro .
Viena s vilkikas galėdavo atvežti vieną toną kuro. Pirkdavo kurą ir degalinėje. Legaliai kurą pildavos i
E
.
degalinėse. Dažniausiai tai būdavo prie autobusų parko. Degali nei pinigus už kurą pervesdavo kortele. Kartais vairuotojai kurą pildavosi ir kitose degalinėse, už kurą mokėdavo grynais pinigais.
UAB „L
.
“ įgaliotas atstovas ir gynėjas advokatas A. K.
teismo posėdyje pražino juridiniam asmeniui pareikštą kaltinimą ir prašė remtis B. K.
paaiškinimais. Civilinį ieškinį iš esmės pripažino. Civilinio ieškovo Vilniaus apskrities VMI atstovas Karolis Ušinskas civilinį ieškinį palaikė jame išdėstytais pagrindais ir argumentais, prašė padarytą žalą priteisti solidariai iš abiejų kaltinamųjų. Rengiant civilinį ieškinį buvo įvertinti UAB „L .
“ atlikti žalos atlyginimo mokėjimai. 2011-01-24 registruotas FNTT Vilniaus apskrities skyriaus vyresniojo tyrėjo
V. M.
tarnybinis pranešimas, kuriame nurodyta, kad gauta operatyvinė informacija dėl UAB „Leilandas“ atsakingų asmenų neteisėtos veikos įsigyjant galimai kontrabandos būdu įvežtą kurą ir panaudojant jį įmonės reikmėms. Informacijos patikrinimo metu nustatyta, kad UAB „L .
“ darbuotojai, baigę darbą, transporto priemones laiko dirbtuvėse Santariškių mikrorajone, (duomenys neskelbtini) , o ryte transporto priemones pasiima su pilnais bakais. Atlikus dirbtuvių teritorijos stebėjimą laikotarpiu nuo 19 val. iki 22 val. Nustatyta, kad atvažiuoja autobusai baltarusiškais numeriais, iš kurių kuro bako išpilamas kuras į garažo patalpose esančias statines, o iš jų į įmonės mikroautobusus (t. 1, b. l. 2). Iš 2012-03-07 Telekomunikacijų tinklais perduodamos informacijos kontrolės ir įrašų darymo protokolo ir jo priedo 2012-03-07 telefoninių pokalbių suvestinės matyti, jog kontroliuojant telekomunikacijų tinklais perduodamą informaciją – B. K.
telefoniniu kontaktus, buvo užfiksuoti jo pokalbiai su A. I.
apie baltarusiško kuro pirkimą ir atsikaitymą už jį (t. 1, b. l. 68-73). Iš laikotarpiu nuo 2011-02-03 iki 2011-04-12 surašytų protokolų dėl operatyvinių veiksmų atlikimo matyti, jog juose užfiksuotos aplinkybės, kaip į dirbtuvių, esančių (duomenys neskelbtini) , Vilniuje, esančią teritoriją 2011-02-03 apie 20 val. 05 min., 2011-02-06 apie 20 val. 00 min., 2011-03-07 apie 20 val. 15 min., 2011-03-08 apie 19 val. 55 min., 2011-03-09 apie 20 val. 00 min., 2011-03-20 apie 20 val. 15 min., 2011-03-23 apie 20 val. 38 min., 2011-03-24 apie 20 val. 40 min., 2011-03-30 apie 20 val. 15 min., 2011-04-04 apie 20 val. 05 min., 2011-04-05 apie 19 val. 29 min., 2011- 04-06 apie 19 val. 45 min., 2011-04-07 apie 19 val. 50 min. 2011-04-11 apie 19 val. 50 min., 2011-04-14 apie 19 val. 45 min2011-04-14 apie 19 val. 42 min., 2011-04-18 apie 19 val. 30 min., 2011-04-19 apie 20 val. 15 min. įvažiuodavo įvairūs autobusai, su baltarusiškais numeriais, prie kurių bakų prijungus žarną būdavo išpilamas kuras į statines (t. 1, b. l. 85-114). Iš sienos kirtimo d uomenų bazės išrašų matyti, kad protokoluose dėl operatyvinių veiksmų atlikimo nurodyti autobusai baltarusiškais numeriais yra registruoti Baltarusijoje ir jie kirto Lietuvos Respublikos sieną (t. 1, b. l. 86, 94, 96, 99, 101, 103, 105, 107, 109, 11, 113, 115-133). Iš 2011-04-20 kratos protokolo matyti, kad kratos, atliktos UAB „L .
“ biure, esančiame (duomenys neskelbtini) , Vilniuje pas M. K.
, rasta iš paimta UAB „L .
“ buhalterinės apskaitos dokumentai (t. 1, b. l. 151-153). Iš 2011-04-20 – 2011-04-21 kratos protokolo matyti, kad garažo patalpose, esančiose (duomenys neskelbtini) Vilniuje, buvo atlikta krata, kurios metu rasta ir paimta įvairios talpyklos su skysčiu, turinčiu dyzelino kvapą (bendras kiekis 7440 l), taip pat seife rasta 4180 Lt. Iš kiekvienos talpyklos paimta 1 l. talpos mėginiai (t. 1, b. l. 174-178, 176). Iš 2011- balandžio 11 d. apžiūros protokolo matyti, kad buvo apžiūrėta teritorija, esanti (duomenys neskelbtini) , Vilniuje, apžiūros metu nustatyta, kad ją sudaro garažai ir kiemas. Teritorijoje yra sustatyti mikroautobusai. Kairėje pusėje yra metalinis garažas, kuriame yra metaliniai bakai po 200 L, bei talpos po 20 l. Kairėje nuo įvažiavimo yra garažai geltonų plytų, pirmosios sekcijos dešinėje pusėje yra lentynos ir talpyklos, dešiniajame kampe yra 1000 l talpykla su skysčiu, toliau yra talpyklos po 200 l , antroje sekcijoje taip pat yra talpyklos po 200 l su skysčiu, skleidžiančiu dyzelino kvapą, Trečioje sekcijoje taip pat yra talpyklos po 1000, 200 l, po 20 l, dalyje talpyklų yra skystis, skleidžiantis dyzelino kvapą. Iš teritorijoje stovinčių mikroautobusų bakų paimti 4 kuro mėginiai (t. 2, b. l. 1-9). Iš 2011-07-07 specialisto išvados Nr.1C0034, matyti, kad visi tyrimui pateikti mėginiai yra naftos produktai ir iš jų 27 yra dyzelinas (dyzelinis kuras), o 3- žibalas. Dyzelino mėginiai pagal nustatytus kokybės rodiklius atitinka dyzelino, kuris Lietuvoje naudojamas kaip automobilių degalai, Privalomųjų kokybės rodiklių, patvirtintų LT aplinkos, ūkio ir susisiekimo ministrų 2010-12-22 įsakymu Nr. 1-348/D1-1014/3-742 ( Žin.
2010, Nr. 153-7849) bei LST EN 590 reikalavimus, išskyrus sieros kiekį, kuris a/m degaluose neturi viršyti 10 mg/kg (0,0010 pr o centų masės) (t. 2, b. l. 77-78). Iš 2011-07-07 Specialisto išvados Nr.1C0033, matyti, kad visi keturi tyrimui pateikti meginiai yra naftos produktais ir yra dyzeliams (dyzelinis kuras). Šie mėginiai pagal nustatytus kokybės rodiklius atitinka dyzelino, kuris Lietuvoje naudojamas kaip automobilių degalai, Privalomųjų kokybės rodiklių, patvirtintų LT aplinkos, ūkio ir susisiekimo ministrų 2010-12-22 įsakymu Nr. 1-348/D1-1014/3-742 ( Žin.
2010, Nr. 153-7849) bei LST EN 590 reikalavimus, išskyrus sieros kiekį, kuris a/m degaluose neturi viršyti 10 mg/kg (0,0010 procentų masės) (t. 2, b. l. 72-73). Iš 2011-04-27 reikalaujamų dokumentų pateikimo protokolo matyti, kad iš UAB „E .
“, Trakų pl.14, Trakų Vokė, Vilniuje, buvo paimta UAB „E .
“ Trakų Vokės ADS Kasos Nr.LA000000723CD8 kontrolinių juostų registracijos žurnalo lapai ir kasos Nr.LA000000723CD8 kontrolinės juostos 63 vnt., Nr.3611- 3672, - 63 kasos kontrolinės juostos (t. 2, b. l. 18-21). Iš 2011-05-05 reikalaujamų dokumentų pateikimo protokolo matyti, kad iš UAB „E .
“ Trakų pl.14, Trakų Vokė, Vilniuje, paimta elektroninio kasis aparato LA000000723CD8kontrolinės juostos už 2011 m. kovo mėnesį nuo Nr. 3525 iki 3610 (t. 2, b. l. 24-26). Iš 2011-05-12 reikalaujamų dokumentų pateikimo protokolo matyti, kad UAB „E .
“ Trakų pl.14, Trakų Vokė, buvo paimta kasos aparato Nr. LA000000723CD8 kontrolinės juostos už 2011 metų sausio –vasario mėn. nuo Nr .
3352 iki 3524 ir kontrolinių juostų žurnalo išrašai, 6 lapai (t. 2, b. l. 32-36). Iš 2011-05-31 UAB „E .
“ rašto Nr.E11-145, matyti, kad UAB „E .
“ neturi degalinės Savanorių pr. 255, Vilniuje (t. 2, b. l. 55). Iš 2014-04-16 reikalaujamų dokumentų pateikimo protokolo matyti, kad UAB „E .
“ buhalterė R. R.
pateikė ikiteisminiam tyrimui UAB „E .
“ degalinės, esančios Savanorių per. 225, Vilniuje elektroninio kasos aparato Nr. LA0000005D E14A 2011 m. sausio-balandžio mė nesių kontrolines juostas Nr. 74-135 ir degalinės esančios Jeruzalės g. 2, Vilniuje elektroninio kasos aparato Nr. LA00000070B8F9 2011 m. sausio – balandžio mėn. kontrolines juostas Nr. 4478-5171 (t. 2, b. l. 56). Iš 2011-05-25 dokumentų apžiūros protokolo matyti, kad buvo apžiūrėta 2011-04-20 kratos metu UAB „L .
“ buveinėje (duomenys neskelbtini) , Vilniuje, rasti ir paimti EMSI degalinės, adresu Trakų pl.
14, trakų Vokė, Vilniuje, elektroninio kasos aparato Nr. LA000000723CD8 kvitai už 2011 m. sausio-kovo mėn .
ir UAB „E .
“ degalinės pateiktos minėtos degalinės elektroninio kasos aparato Nr. LA000000723CD8 kontrolinės juostos už 2011 m. sausio – kovo mėn. Apžiūros metu nustatyta, kad pagal rekvizitus UAB „Leilandas“ apskaitoje pateikti kvitai nesiskiria nuo UAB „E .
“ degalinės pateiktų kvitų, tačiau juos palyginus skiriasi datos ir darbo laikas, kasininkai, pirkėjo rekvizitai, prekės, mokėtinos sumos, nuolaidų sumos, sumokėtos sumos, nuolaidų kortelės Nr., kvito numerio eilutė, taip pat šriftai (t. 2, b. l. 58-52). Iš 2011-06-14 Specialisto išvados Nr.11-1493(11) matyti, kad tirti pateikti UAB „L .
“ vairuotojų 2011 m. sausio-kovo mėn. avanso apyskaitose pateikti UAB „E .
“ degalinėse, adresu Trakų pl.
14 km., Trakų Vokė, Vilnius, EKA Nr. LA000000723CD8 kvitai yra išspausdinti skirtingu adatinio spausdinimo įrenginiu nei kvitai, kurių kopijos yra pateiktos UAB „E .
“ degalinės, adresu Trakų pl.
14 km., Trakų Vokė, Vilnius EKA Nr. LA000000723CD8 kontrolinėse juostose (t. 2, b. l. 67-69). Iš Juridinių asmenų registro išrašo matyti, kad UAB „L .
“ buvo įregistruota 1998-08-31, vienintelis akcininkas yra B. K.
, bendrovės direktore nuo 2002-12-17 dirbo M. K.
(t.2, b. l. 137-139). Iš Sodros duomenų matyti, kad vairuotojai, kurių vardu buvo įforminamas degalų pagal netikrus UAB „E .
“ degalinių kvitus pirkimas, dirbo UAB „L .
“ (t.2, b. l. 140-145). Iš 2012-04-04 Specialisto išvados dėl UAB „Leilandas“ ūkinės finansinės veiklos tyrimo Nr.5-1/58 (su priedais) matyti, jog joje yra konstatuota, kad laikotarpiu nuo 2011-01-01 iki 2011-03-31, pagal tikrovės neatitinkančius ir neturinčius juridinės galios dokumentus - UAB „E .
“ vardu įformintus EKA kvitų duomenis, UAB „L .
“ įrašė į apskaitos registrus ir apskaitė pirktą dyzelinį kurą iš viso už 242 824, 86 Lt (iš jų 42 136, 51 Lt. PVM) (t. 3, b. l. 5-75). Iš
UAB „L
.
“ 2011-10-23, 2012-01-24 , 2012-10-18, 2012-05-11 raštų bei 2011-04-21 dokumentų pateikimo protokolo matyti, kad
UAB „L
.
“
pateikė dokumentus, kurių tyrimą atliko VMI specialistai )t. 3, b. l. 79, 85, 86, 94, 95). Iš Vilniaus apskrities VMI 2012-06-01 rašto Nr. (12.13-30-8)-46-13148 matyti, kad buvo pateikta 2012-05-18 Operatyvaus patikrinimo ataskaita Nr.430-1575, kurioje nurodyta, kad VMI atlikto patikrinimo metu UAB „E .
“ degalinėje Trakų pl.14, Vilnius, buvo paimtos EKA kontrolinės juostos už 2008-2010 m. laikotarpį (t.3, b. l.
114-116). Iš Vilniaus apskrities VMI 2012-05-22 rašto Nr. (29.5.7)-39-1310 matyti, kad buvo pateikta 2012-05-18 Operatyvaus patikrinimo pažyma Nr.430-1379 su priedais, kurioje nurodyta, kad UAB „E .
“ degalinės Trakų pl.14, Trakų Vokė, Vilnius, EKA kontrolinėse juostose nėra užfiksuotos UAB „L .
“ pateiktuose kvituose nurodytos degalų pirkimo operacijos (t.3, b. l. 123-190; t.4. b. l. 1-77). Iš 2014-08-11 VMI rašto matyti, kad buvo pateikti VMI poėmio aktai (2012-07-23 ir, 214-07-01, 2014-06-04) bei UAB „L .
“ dokumentai, kurių tyrimą atliko VMI specialistai (t. 4, b. l. 96-101). Iš 2014-05-20 Specialisto išvado s
Nr.(4.65)-86-55 su priedais matyti, kad joje yra konstatuota, jog 2008-2010 m. laikotarpyje UAB „L .
“ buhalterinės apskaitos registruose apskaitė dyzelinio kuro įgijimą iš UAB „E .
“ degalinių (esančių Trakų pl.
14 km., Trakų Vokė, Vilnius, Jaruzalės g. 2, Vilnius ir Kareivių g. 4 Vilnius), kurių vardu įforminta 6636 vnt. EKA kvitų už 2 508 851,51 Lt, (duomenys neskelbtini) 106,11 Lt, iš viso 2 994 957,62 Lt, taip pat neteisėtai už 2008-2010 atskaitė 486 106 Lt pirkimo PVM ir 327 159 pelno mokesčio (t.4, b. l. 103-190; t.5, b. l. 1-35). Ikiteisminio tyrimo metu 2014-08-07 apklausta kaip specialistė
I. P.
paaiškinimuose patikslino 2012-04-04 specialisto išvadą Nr. 5-1/58 ir 2014-05-20 specialisto išvadą Nr. (4.65)-86-55 bei apibendrindama jų duomenis nurodė, kad į UAB „Leilandas“ buhalterinės apskaitos registrus buvo įtraukti 7173 vnt. netikrų kuro įsigijimo EKA kvitų, išrašytų laikotarpyje nuo 2008-01-01 iki 2011-03-31
UAB „E
.
“ degalinių, esančių Jeruzalės g. 2, Kareivių g. 4, Trakų pl.
14 km., Trakų Vokė, Vilniuje, vardu, už bendrą 3 237 782,48 Lt sumą, 2008-2011 m. UAB „L .
“
PVM deklaracijose nepagrįstai buvo deklaruotas 527 235 Lt atskaitomo pirkimo PVM bei 2008-2010 m. metinėse pelno mokesčio deklaracijose nedeklaruotas 327 159 Lt mokėtinas į valstybės biudžetą pelno mokestis, dėl ko valstybė bendroje sumoje patyrė 854 394 lt. žalą (t. 7, b. l. 53-56). Iš
2014-08- 11 Vilniaus apskrities VMI rašto Nr.(12.13-30-8)-46-KD-5531 matyti, kad juo buvo pateikta 2014-07-30 Patikrinimo aktas Nr.(4.65)-FR0680-553 su priedais, kuriame konstatuota, kad UAB „L .
“ už 2008-2010 m. neteisėtai atskaitė 327 159 pelno mokesčio ir už 2008-2011 m. laikotarpį neteisėtai atskaitė 527 233,76 Lt PVM (t.5, b. l.37-145). Iš UAB „L .
“ metinių pelno mokesčio deklaracijų ir PVM deklaracijų matyti, kad į jas buvo į traukta išlaidos kurui, kurio pirkimas buvo įformintas netikrais UAB „E .
“ degalinių kvitais ir šios deklaracijos pateiktos mokesčio administratoriui (t.5, b. l. 146-180, t.6, b. l.1-42). Iš 2014-09-17 reikalaujamų dokumentų paėmimo protokolo matyti, jog juo ikiteisminiam tyrimui buvo pateikti UAB „L .
“ dokumentai (UAB „L .
“ registravimo pažymėjimu, steigimo protokolu, įstatais), patvirtinantys juridinio asmens įsteigimo faktą, šie dokumentai buvo apžiūrėti surašant apžiūros protokolą (t.8, b. l. 167-181). Ikiteisminio tyrimo metu apklausta kaip liudytoja M. K.
, paaiškino, kad ji nuo 2000 m. dirbo UAB „L
.
“ direktore. Visos UAB „L .
“ akcijos priklauso B. K.
Jis asmeniškai priima visus sprendimus įmonės veiklos klausimais. Ji faktiškai dirba tik administracinius darbus - kaip įmonės direktorė, pasirašo sutartis su įmonėmis, priima darbuotojus, pasirašo ant jai pateikiamų buhalterinių dokumentų. Be B. K.
leidimo jokių dokumentų nepasirašinėja. UAB „L .
“ autobusai nuo veiklos pradžios buvo saugomi dvejose aikštelėse – UAB „T .
“ priklausančioje aikštelėje, Žvalgų g., Vilniuje, prie autobusų parko ir UAB „D .
“ priklausančioje aikštelėje, esančioje (duomenys neskelbtini) , Vilniuje. Kuro užpylimu į autobusus ir jų remontu rūpinosi tik akcininkas B. K.
Kur ir kaip į autobusus buvo užpilami degalai, nežino. B. K.
pateikdavo buhalterei degalinių, priklausančių UAB „L .
“, UAB „Lukoil“ ir UAB „E .
“, degalų įsigijimo čekius. Kaip buvo atsiskaitoma už degalus, nežino, visas išlaidas kontroliavo B. K.
Apie tai, kad UAB „E .
“ čekiai buvo netikri, nežinojo ( t.7, b.
l.134-137, 138-139). Apklausta kaip liudytoja ikiteisminio tyrimo metu J. A.
paaiškino, kad ji dirbo UAB „L .
“ buhaltere. Buhalterinę apskaitą tvarkė pagal pateikiamus dokumentus
UAB „L
.
“ ofise, adresu (duomenys neskelbtini) ,
Vilniuje. UAB „L .
“ kuro užpirkimu rūpinosi įmonės savininkas B. K.
Jis kurui pinigus paimdavo iš kasos. Vairuotojams pinigai kuro įsigijimui nebuvo išmokami. Kiekvieno mėnesio pradžioje jai buvo pateikiami praėjusio mėnesio autobusų kelionės lapai ir kiekvienam autobusui įsigyto kuro kvitai. Kelionės lapuose yra nurodytas autobuso numeris, vairuotojo pavardė, išnaudoto kuro kiekis, spidometro parodymai. Kelionės lapuose nurodytų vairuotojų vardu surašydavo avanso apyskaitas, prie kurių prijungdavo pateiktus kuro įsigijimo čekius. Iš pateiktų kuro įsigijimo kvitų matė, kad kuras buvo pirktas UAB „ .
“ ir kitose degalinėse. Mėnesio pabaigoje pagal pateiktus išlaidų dokumentus sudarydavo avansinę apyskaitą už praėjusį mėnesį ir išrašydavo kasos išlaidų orderį, kuriuos vairuotojai pasirašydavo. Apie tai, kad UAB „E .
“ čekiai buvo netikri ir UAB „Leilandas“ veikloje buvo naudojamas ne degalinėse pirktas kuras, sužinojo, kai buvo pradėtas ikiteisminis tyrimas. Ji manė, kad visi dokumentai yra tvarkingi ir atitinka tikrovę (t.7, b. l. 108-109, 111-112, 113-114). Apklaustas kaip liudytojas A. I.
ikiteisminio tyrimo metu paaiškino, kad jis UAB „L .
“ dirbo šaltkalviu. UAB „L .
“ direktorė buvo M. K.
, tačiau visus nurodymus jam duodavo bendrovės akcininkas B. K.
, kuris įmonėje dirbo mechaniko pareigose . Maždaug 2010 m. pabaigoje B. K.
pasakė, kad UAB „L .
“ negavo dotacijų ir kad veikla vyktų, reiks pirkti degalus „iš šalies“. Jam buvo nurodyta paruošti talpas degalams ir kuro siurblį, kuriuo galima būtų perpumpuoti degalus. Degalai buvo perpumpuojami iš autobusų ir sunkvežimių, kurie būdavo su baltarusiškais ir rusiškais numeriais. Kai B. K.
negalėdavo dalyvauti kuro perpylime, jam palikdavo pinigus atsiskaityti su vairuotojais. Iš direktorės M. K.
pinigų atsikaitymui niekad nebuvo gavęs, aikštelės teritorijoje, perpilant kurą, jos niekada nematė. Kaip UAB „L .
“ buhalterijoje buvo apskaitomas kuro pirkimas iš baltarusiškų ir rusiškų transporto priemonių, nežino. Manė, kad viskas tvarkoma kaip priklauso (t.7, b. l. 98-99, 100-101). Apklaustas kaip liudytojas R. N.
ikiteisminio tyrimo metu paaiškino, kad jis bendrovėje dirbo autobuso vairuotoju. Įmonėje buvo nustatyta tokia tvarka, kad degalų užpylimu į autobusus rūpinosi B. K.
Po darbo jie palikdavo autobusus P. B.
g.
3B, Vilniuje, esančioje aikštelėje, o ryte autobusai jau būdavo užpildyti degalais. Kas ir kokį kurą užpildavo į baką, jie nežino. Vieną kartą per mėnesį jie į buhalteriją pateikdavo kelionės lapus, ir ten pasirašyti kažkokius dokumentus, kaip buvo paaiškinta „už kurą“. Kokie ten buvo dokumentai ir kas juose parašyta, nesidomėjo. Grynųjų pinigų degalų pirkimui nebuvo gavęs ( t.7, b.
l. 57-59,179-180 ).
Ištyrus byloje esančius įrodymus darytina išvada, kad kaltinime nurodytos faktinės aplinkybės pasitvirtino. Šias aplinkybes patvirtina ne tik kaltinamojo prisipažinimas ir jo parodymai, bet ir kiti byloje esantys įrodymai – operatyviniu veiksmų atlikimo protokolai, elektroninių ryšių kontrolės ir įrašų darymo protokolas ir jo priedai, kratų protokolai, specialisto išvados , liudytojų apklausos ir kita bylo s medžiaga . Šiais įrodymais nusta t yta, kad B. K.
, būdamas vieninteliu įmonės UAB „L .
“ akcininku, dirbdamas įmonėje mechaniku organizavo supirkimą ir supirko iš Baltarusijos atvykusiais automobiliai atgabentą kurą, kurį vėliau naudodavo įmonės veikloje – keleivių pervežime .
B. K.
taip pat supirko iš nenustatyto asme n s vardu A. žinomai netikrus elektroninių kasos aparatų kvitus, kurie žinomai melagingai patvirtino, kad įmonė
UAB „L
.
“ laikotarpiu nuo 2008-01-01 iki 2011-04-01 nu pirko dyzelin io kur o už 3 237 782, 48 Lt (937 726,62 eur
), nuo kurių 528 242, 62 Lt (152 989,64 eur
) sudaro pirkimo PVM .
B. K.
, žinodamas šias aplinkybes, suprato
, kad kuro kvituose nurodytos išlaidos bus įtraukto s į bendrovės są naudas, tuo mažinant įmonės pelną, kad kvituose nurodytas PVM nėra sumokėtas ir šiuos kvitus pateikė įmonės buhalter ijai. Įmonės buhalterė nežinodama ir sąžiningai klys dama apskaitos registruose įrašė tikrovės neatitinkančius duomenis apie dyzelino įsigijimą bei PVM deklaracijoje nepagrįstai deklaravo pirkimo PVM.. Įtraukiant į buhalterinę apskaitą suklastotus dokumentus, apgaule buvo panaikinta dalis UAB ,, L
.
“
turtinės prievolės sumokėti valstybei mokėtiną pridėtinės vertės mokestį (527 235 Lt (152 697,81 eur
)) ir pelno mokestį (327 159 Lt (94 751,80 eur
)), dėl ko valstybei buvo padaryta didelė turtinė žala – 854 392,76 Lt (247 449,25 eur
), nes žalos vertė viršija 250 MGL, t. y. 9415 eurų .
B. K.
suprato, jog panaudodamas įmonės buhalterijoje žinomai netikrus, t.y. neatspindinčius tikrųjų aplinkybių dokumentus, apgaule UAB ,,L .
“ naudai bus panaikinta ir dalis didelės vertės turtinės prievolės - mokėtino į valstybės biudžetą pridėtinės vertės mokesčio ir pelno mokesčio. Šios aplinkybės rodo, kad B. K.
veikė tiesiogine tyčia ir jo veiksmai pagrįstai ir teisingai kvalifikuoti pagal BK 182 straipsnio 2 dalį.
Šiuo atveju žinomai netikri elektroniniai kasos aparatų kvitai buvo panaudoti kaip apgaulės priemonė, kad būtų panaikinta UAB „L .
“ turtinė prievolė. B. K.
negamino šių elektroninių kasos aparatų kvitų, o tik juos įsigijo ir panaudojo, kad melagingai patvirtintų, jog įmonės mokėtinas pridėtinės vertės mokestis yra mažesnis nei iš tikrųjų yra, ir pelno mokesčio prievolė taip pat yra mažesnė nei buvo iš tikrųjų. Teismų praktika laikosi nuo s tatos, kad žinomai netikrų ar žinomai suklastotų dokumentų panaudojimas ar realizavimas sukčiaujant papildomai pagal BK
300 straipsnį nekvalifikuojamas, nes netikri ar suklastoti dokumentai panaudojami ar realizuojami kaip priemonė turtui įgyti ar prievolei išvengti. Dėl šios priežasties B. K.
ir UAB „L .
“ veiksmų kvalifikavimas ir pagal BK 300 straipsnio 3 dalį yra nepag rįstas ir perte klinis, todėl šalintinas iš kaltinimo. Vertinant UAB „L .
“ veiksmų kvalifikavimą svarbu tai, kad juridinio asmens kaltė siejama su fizinio asmens, veikiančio juridinio asmens naudai ar jo interesais, kalte. BK
20 straipsnis numato, jog j uridinis asmuo atsako už fizinio asmens padarytas nusikalstamas veikas tik tuo atveju, jeigu nusikalstamą veiką juridinio asmens naudai arba interesais padarė fizinis asmuo, veikęs individualiai ar juridinio asmens vardu, jeigu jis, eidamas vadovaujančias pareigas juridiniame asmenyje, turėjo teisę: 1) atstovauti juridiniam asmeniui arba 2) priimti sprendimus juridinio asmens vardu, arba 3) kontroliuoti juridinio asmens veiklą. Juridinio asmens baudžiamajai atsakomybei atsirasti būtina sąlygų visuma: 1) baudžiamojo kodekso specialiosios dalies konkrečioje normoje turi būti numatyta, kad už šią veiką atsako ir juridinis asmuo. 2) fizinis asmuo, padaręs nusikalstamą veiką, veikęs individualiai ar juridinio asmens vardu, tame juridiniame asmenyje turi eiti vadovaujančias pareigas ir turėti teisę: a) atstovauti juridiniam asmeniui arba b) priimti sprendimus juridinio asmens vardu, arba c) kontroliuoti juridinio asmens veiklą. 3) fizinis asmuo turi padaryti nusikalstamą veiką juridinio asmens naudai arba interesais. Nustatyta, kad nusikaltimą padaręs B. K.
nusikalstamos veikos metu buvo vienintelis UAB „L .
“ akcininkas, kuris nusikalstamos veikos laikotarpiu dirbo UAB „L .
“ darbuotoju, jis buvo atsakin g as už įmonės autobusų remontą, priežiūrą, taip pat ir užpildymą degalais. Taigi, formaliai vertinant B. K.
nusikalstamų veikų laikotarpiu neturėjo UAB „L .
“ jokių vadovaujančių pareigų, tačiau iš liudytoja apklaustos įmonės direktorės M. K.
paaiškinimų matyti, kad ji įmonėje dirbo tik administracinį darbą – pasirašinėjo sutartis su kitomis įmonėmis, priiminėjo darbuotojus, pasirašinėjo jai pateiktus buhalterinius dokumentus, tačiau visus sprendimus įmonėje priiminėjo B. K.
Tai patvirtino ir pats kaltinamasis, kuris nurodė, jog M. K.
direktore dirbo dėl to, kad mokėjo lietuvių kalbą ir jai buvo lengviau atstovauti įmonę valstybės institucijose, tvarkyti dokumentus, o visus sprendimus dėl įmonės priiminėjo pats B. K.
Atsižvelgiant į tai, darytina išvada, kad B. K.
statusas įmonėje atitinka vadovaujančias pareigas einančio asmens statusą, numatytą BK 20 straipsnio 2 dalyje ir jis faktiškai turėdamas tokį status priiminėjo sprendimus juridinio asmens vardu. B. K.
nusikalstama veika padaryta juridinio asmens naudai ir interesais, kadangi ji padaryta siekiant, kad UAB „L .
“ dėl to gautų materialinės naudos, t. y. nesumokėtų dalies priklausančios sumokėti pridėtinės vertės ir pelno mokesčių. Atsižvelgiant į visa tai juridinio asmens UAB „L .
“ nusikalstama veika tinkamai kvalifikuota pagal BK 182 straipsnio 2 dalį.
Bausmės skyrimas BK 41 str. nurodyta, kad bausmė yra valstybės prievartos priemonė, skiriama teismo nuosprendžiu nusikaltimą ar baudžiamąjį nusižengimą padariusiam asmeniui. Jos paskirtis yra ne tik nubausti asmenį už atitinkamos nusikalstamos veikos padarymą, bet užtikrinti teisingumo principo įgyvendinimą ir taip paveikti asmenį, kad pastarasis laikytųsi įstatymų ir vėl nenusikalstų. Skiriant bausmę teismas atsižvelgia BK specialiosios dalies straipsnio, numatančio atsakomybę už padarytą nusikalstamą veiką, sankcija ir į BK 54 str. numatytus bendruosius bausmės skyrimo pagrindus, BK
61 straipsnyje numatytus reikalavimas skiriant bausmę, kai yra atsakomybę lengvinančių ir (ar) sunkinančių aplinkybių. Skiriant bausmę B. K.
atsižvelgtina į tai, kad jo padaryta veika priskiriama prie sunkių nusikaltimų, veika padaryta esant tiesioginei tyčiai, į nusikalstamos veikos pavojingumo laipsnį, kėsinimo dalyką. B. K.
yra dirba ntis
, teistas, baustas administracine tvarka, į Vilniaus priklausomybės ligų centro narkologinę įskaitą neįrašytas, VšĮ Respublikinėje Vilniaus psichiatrijos ligoninėje negydytas. Atsakomybę lengvinanti aplinkybė – prisipažino padaręs baudžiamojo įstatymo numatytas veikas ir nuoširdžia i galisi ( BK 59 str. 1 d. 2 p.). Sunkinančių aplinkybių nenustatyta .
Kaltinamojo padaryta nusikalstama veika, numatyta BK 182 straipsnio 2 dalyje, yra tyčinis , sunkus nusikaltimas , kurio sankcijoje numatyta vienintelė bausmės rūšis - laisvės atėmimas. Skirdamas bausmę teismas atsižvelgia į visas bylos aplinkybes, į BK 54 straipsnio nuostatas, į padarytos nusikalstamos veikos pavojingumo laipsnį, kaltės formą ir rūšį, nusikalstamos veikos motyvus ir tikslus, kaltinamojo asmenybę, jo atsakomybę sunkinančių aplinkybių nebuvimą, vieną lengvinančią aplinkybę. Įvertinus visa tai, teismas daro išvadą, kad B. K.
skirtina BK 182 straipsnio 2 dalies sankcijoje numatyta bausmė. Teismas mano, kad šiuo atveju nėra pagrindo taikyti kaltinamajam BK 54 straipsnio 3 dalies nuostatas, ar kitokiu pagrindu neskirti sankcijoje numatytos bausmės, atsižvelgiant į nusikalstamo veikos mąstą – nusikalstama veika truko ilgą laikotarpį nuo 2008-01-01 iki 2011-04—21, t. y. daugiau nei trejus metus, taip pat įvertintina ir nusikalstamo veikos pasekmės yra itin didelio masto – į valstybės biudžetą nebuvo sumokėta 854 392,76 Lt. Atkreiptinas dėmesys ir į tai, kad byloje nėra visumos aplinkybių, numatytų BK 62 straipsnio 1 ir 2 dalyje, kurios leistų paskirti kaltinamajam švelnesnę, negu įstatymo numatyta bausmę. Tačiau teismas sutinka su tuo, kad šiuo atveju realios laisvės atėmimo bausmės net ir trumpalaikės paskyrimas, nepaisant to, kad padaryta sunkus nusikaltimas, nebūtų teisinga bausmė paskirtos laisvės atėmimo bausmės vykdymas remiantis BK 75 straipsnio nuostatomis atidėtinas. Sprendžiant dėl bausmės paskyrimo UAB „L .
“ atsižvelgtina į tai, kad padarytas sunkus nusikaltimas, juridinio asmens atsakomybę lengvina tai, kad pripažįstamas nusikalstamos veikos padarymas, taip pat tai, kad iš dalies atlyginta nusikaltimu padaryta žala ( BK 59 straipsnio 2 dalis). (t. 8, b. l. 185). Įvertinus visa tai UAB „L .
“ skirtina bauda. Civiliniai ieškiniai. Vilniaus apskrities Valstybinės mokesčių inspekcijos kontrolės departamentas byloje pareiškė civilinį ieškinį, kuriuo prašė priteisti iš atsakovų UAB „L .
“ ir
B. K.
472 002 Lt PVM ir 327 159 pelno mokesčio valstybės naudai. Ieškinys grindžiamas tuo, jog įmonė į apskaitos registrus įtraukė realiai neįvykusių ūkinių operacijų duomenis, t. y. UAB „E .
“ degalinių vardu įformintus elektroninių kasos aparatų kvitus, kurie nepagrindžia realiai įvykusių operacijų 2008-01-01 – 2011-03-31 laikotarpiu PVM deklaracijose atskaitė 527 235 L t pirkimo PVM ir šia suma sumažino mokėtiną į biudžetą PVM. Dėl to bendrovei papildomai apskaičiuota 527 235 Lt PVM. Be to, pagal įmonės buhalterinės apskaitos registrus nustatyta, kad bendrovė pagal UAB „E .
“ degalinių vardu įformintus kasos aparatų kvitus Pelno mokesčio deklaracijose į sąnaudas ir leidžiamus atskaitymus įtraukė 2 503 752,74 Lt, tokiu būdu pažeisdama Pelno mokesčio įstatymo nuostatas 2008-2010 metais pateiktose pelno mokesčio deklaracijose šia suma sumažino apmokestinamąjį pelną ir neapskaičiavo ir į biudžetą nesumokėjo 327 159 Lt pelno mokesčio. Be to, kratų metu įmonės patalpose rasta įvairios talpos su dyzelinu ir žibalu. Dėl to remiantis Akcizų įstatymu UAB „L .
“ buvo paskaičiuota 7 896 Lt akcizo, kurį įmonė sumokėjo, taip pat sumokėjo 42 136,51 PVM. Ieškovo atstovas teismo posėdyje palaikė ieškinio reikalavimus, prašė priteisti nurodytas ieškinyje sumas solidariai iš abiejų atsakovų. Atsakovai B. K.
ir UAB „L .
“ atstovas bei gynėjas pripažino ieškinio reikalavimus. Kadangi ieškinyje nurodyta žala pagrįsta byloje esančiais dokumentais, atsakovai žalą pripažįsta, todėl ieškinys tenkintina s iš
B. K.
bei UAB „L .
solidariai priteistina 472 002 Lt PVM bei 327 159 Lt pelno mokesčio valstybės naudai. Daiktai, turintys reikšmės nusikalstamai veikai tirti ir nagrinėti: Prie bylos yra pridėta daiktų, turinčių reikšmės nusikalstamai veikai tirti ir nagrinėti, kurių klausimas spręstinas taip: Kompiuterinę laikmeną Nr.5.75-P-43, (pridėta prie 2014-09-02 Telekomunikacijų tinklais perduodamos informacijos kontrolės bei įrašų darymo protokolo) ( t.1.b.
l.74) nuosprendžiui įsiteisėjus palikti saugoti prie bylos (voke Nr. 1); Kompiuterinę laikmen
Nr.5.75-1-31 su mobiliojo ryšio operatoriaus Tele-2 pateikta infor macija (t.2, b.l.
94-95) nuosprendžiui įsiteisėjus palikti saugoti prie bylos (vokas Nr. 2); CD diskas (su informacija iš A. P.
kompiuterio), pateiktas Lietuvos Kriminalinės policijos biuro Nusikaltimų tyrimo 3-osios valdybos raštu 2011-07-25Nr.38-2-S-4062 ( t.2, b.
l. 96, 134) nuosprendžiui įsiteisėjus kaip dokumentą palikti saugoti prie bylos (vokas Nr. 3); Mini DV kasetę „Panasonic80 SPMode
120 LP
Mode “ (pridėta prie 2011-04-18 Protokolo dėl operatyvinių veiksmų atlikimo) ( t.1, b.
l. 112
) kaip dokumentą nuosprendžiui įsiteisėjus palikti saugoti prie bylos (vokas Nr. 4); Optin ę duomenų laikmeną (CD diskas) prie Specialisto išvados Nr. 11-828 (13) (t.1
, b.
l. 163-166 ) kaip dokumentą palikti saugoti prie bylos. 2011-04-20/2011-04-21 kratos, adresu (duomenys neskelbtini) , Vilniuje, metu ir 2011-04-21 teritorijos tuo p ačiu adresu apžiūros metu paimtus mėginius (34 vnt.), kurių tyrimą atliko VĮ Muitinės laboratorija, pateikusi 2011-07-07 Specialisto išvadas Nr. Nr.1C0034 ir 1 C0034, saugomus VĮ Muitinės laboratorijoje, adresu Akademijos g.7, Vilniuje (laboratorijoje mėginiai užregistr uoti numeriais 1B1422 – 1B1451), nuosprendžiui įsiteisėjus sunaikinti. Dėl kitų daiktų ir dokumentų, reikšmingų nusikalstamai veikai tirti ir nagrinėti, t. y. 2011-04-27 reikalaujamų dokumen tų pateikimo protokolu pateiktos
UAB „E
.
“ Trakų Vokės ADS Kasos Nr.LA000000723CD8 kontrolinės juostos Nr.3611- 3672 (t.2, b.l.
18),
2011-05-05 reikalaujamų dokumentų pateikimo protokolu pateiktos UAB „E .
“ Trakų pl.14, Trakų Vokė, Kasos Nr.LA000000723CD8 kontrolinės juostos Nr.3525-3610, u ž 2011 m. 03 mėn. (t.2, b. l. 24), 2011-05-12 reikalaujamų dokumentų pateikimo protokolu pateiktos UAB „ .
“ Trakų pl.14, Trakų Vokė, Kasos Nr.LA000000723CD8 kontrolinės juostos Nr.3352-3524 už 2011 m. 01-02 mėn. (t.2, b.l.
32),
2014-04-16 reikalaujamų dokumentų pateikimo protokolu pateiktos UAB „E .
“ dokumentais degalinės, adresu Savanorių per.225, Vilnius, elektroninio kasos aparato Nr.LA0000005DE14A kontrolinės juostos Nr.74-135 už 2011 m. sausio –balandžio mėn. ir degalinės, adresu Jeruzalės g.2, Vilnius, elektroninio kasos aparato Nr.LA00000070B8F9 kontrolinės juostos Nr.4478-5171 už 2011 m. sausio – balandžio mėn. (t.2, b.l.
56), taip pat dėl UAB „Leilandas“ dokumentų: 2014-08-11 Vilniaus AVMI raštu Nr.(11.41-30-5)-46-5528 pateikti UAB „L .
“ dokumentai, 79 bylos, 12952 lapai. (t.3, b.l.
96-97), 2011-04-20 kratos UAB „L .
“ biure, adresu (duomenys neskelbtini) , Vilnius, paimti dokumentai (Segtuvas su
„UAB „L
.
“ kasos dokumentais už 2011 metus, 167 lapai. UAB „L .
“ Kasos knyga už 2010-2011 metus, 48 lapai; Segtuvas pavadinimu „UAB „L .
“ materialinės ataskaitos 2011 m., 49 lapai; Segtuvas pavadinimu UAB „L .
“ deklaracijos“ – 84 lapai; Segtuvas su „UAB „L .
“ prašymais užskaityti mokesčių permoką, 206 lapai; Segtuvas pavadinimu „ UAB „ L .
“ moksleiviai 2011 m.“, 94 lapai; Segtuvas pavadinimu „ UAB „ L .
“ kompensacijos 2011 m.“, 108 lapai; Segtuvas pavadinimu „ UAB „ L .
“ 443 sąskaita 2011 m.“, 73 lapai; Segtuvas su „UAB „L .
“ avansinėmis apyskaitomis už 2011 m. vasario – kovo mėn.,164 lapai; Segtuvas su „UAB „L .
“ avansinėmis apyskaitomis už 2011 m. sausio mėn.,64 lapai; UAB „L .
“ Didžioji knyga už 2011 metus , 19 užpildytų lapų; Segtuvas su UAB „ L .
“ PVM deklaracijomis, 32 lapai.) ( t.1
, b.l.151-153), 2011-04-21 paėmimo protokolu pateikti UAB „L .
“ KPO Nr. 000 2042-000 2048, 000 2052, 8 vnt. (t.3, b. l. 94); klausimą išspręsti po nuosprendžio įsiteisėjimo, kadangi iš byloje esančių duomenų nėra aišku, kur fiziškai šie daiktai šiuo metu yra saugomi. Vadovaudamasis Lietuvos Respublikos baudžiamojo proceso kodekso 297-298, 301- 305, 307 straipsniais, teismas: n u s p r e n d ž i a : B. K.
, a. k.
(duomenys neskelbtini) pripažinti kaltu padarius nusikalstamą veiką numatytą Lietuvos Respublikos baud žiamojo kodekso 182 straipsnio 2 dalyje ir paskirti jam 2 metų laisvės atėmimo bausmę. Vadovaujantis BK
64
1 straipsniu bausmę sumažinti trečdaliu ir B. K.
skirti
1 metų ir 4 mėnesių laisvės atėmimo bausmę ją atliekant pataisos namuose. Remiantis BK 75 straipsniu paskirtos laisvės atėmimo bausmės vykdymą atidėti dvejiems metams, bausmės vykdymo atidėjimo laikotarpiu įpareigojant nuteistąjį būti namuose nuo 22 val. iki 6 val., jeigu tai nesusiję su darbu. Nuosprendžiui įsiteisėjus panaikinti kaltinamajam B. K.
paskirtą kardomąją priemonę rašytinį pasižadėjimą neišvykti.
UAB „L
.
“ į. k.
(duomenys neskelbtini) , pripažinti kalta padarius nusikalstamą veiką numatytą Lietuvos Respublikos baud žiamojo kodekso 182 straipsnio 2 dalyje ir paskirti ja i
150 MGL (5649 eurų) dydžio baudą. Vadovaujantis BK64
1 straipsniu bausmę sumažinti trečdaliu ir UAB „Leilandas“ skirti
100 MGL (3766 eurų) dydžio baudą. Vilniaus apskrities Valstybinės mokesčių inspekcijos ieškinį tenkinti ir priteisti iš atsakovų UAB „L .
“ bei
B. K.
solidariai 136 701,23 eurų (kas atitinka 472 002 litus) pridėtinės vertės mokesčio ir 94 751,80 eurų (kas atitinka 327 159 litus) pelno mokesčio valstybės naudai. Kompiuterinę laikmeną Nr.5.75-P-43, (pridėta prie 2014-09-02 Telekomunikacijų tinklais perduodamos informacijos kontr olės bei įrašų darymo protokolo (vokas Nr. 1), kompiuterinę laikmeną Nr.5.75-1-31 su mobiliojo ryšio operatoriaus Tele-2 pateikta infor macija (vokas Nr. 2), CD diską (su informacija iš A. P.
kompiuterio), pateiktas Lietuvos Kriminalinės policijos biuro Nusikaltimų tyrimo 3-osios valdybos raštu 2011-07-25Nr.38-2-S-4062 (vokas Nr. 3); mini DV kasetę „Panasonic80 SPMode
120 LP
Mode “ (pridėta prie 2011-04-18 Protokolo dėl operatyvinių veiksmų atlikimo) (vokas Nr. 4) ir o ptin ę duomenų laikmeną (CD diskas) prie Specialisto išvados Nr. 11-828 (13) nuosprendžiui įsiteisėjus palikti saugoti prie bylos. 2011-04-20/2011-04-21 kratos, adresu Baublio g. 3B, Vilniuje, metu ir 2011-04-21 teritorijos tuo p ačiu adresu apžiūros metu paimtus mėginius (34 vnt.), kurių tyrimą atliko VĮ Muitinės laboratorija, pateikusi 2011-07-07 Specialisto išvadas Nr. Nr.1C0034 ir 1 C0034, saugomus VĮ Muitinės laboratorijoje, adresu Akademijos g.7, Vilniuje (laboratorijoje mėginiai užregistr uoti numeriais 1B1422 – 1B1451), nuosprendžiui įsiteisėjus sunaikinti. Byloje paskirtą laikiną nuosavybės teisių apribojimą į UAB „L .
“, į. k. (duomenys neskelbtini) , reg
.
(duomenys neskelbtini) , Vilniuje turtą – automobilius: - IVECO 50C13, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
- MERCEDES BENZ O 405, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
- MERCEDES BENZ O 405, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
-
MERCEDES BENZ O 614, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
-
MERCEDES BENZ O 405, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
-
MERCEDES BENZ O 405, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
-
MERCEDES BENZ O 405, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) ;
-
MERCEDES BENZ O 405, valst. Nr. (duomenys neskelbtini) VIN kodas yra (duomenys neskelbtini) palikti galioti iki nuosprendžio įvykdymo. Byloje paskirtą laikiną nuosavybės teisių apribojimą į B. K.
, a. k.
(duomenys neskelbtini) gyv
.
(duomenys neskelbtini) , Vilniuje, turtą – automobilius: -
VW Passat, valst. Nr. (duomenys neskelbtini) VIN kodas (duomenys neskelbtini) ;
-Mercedes Benz
207, valst.
Nr. (duomenys neskelbtini) VIN kodas (duomenys neskelbtini) palikti galioti iki nuosprendžio įvykdymo. Nuosprendis per 20 dienų nuo jo paskelbimo dienos, gali būti skundžiamas Vilniaus apygardos teismui skundą paduodant per Vilniaus miesto apylinkės teismą. Teisėja
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