China: 从涉嫌两罪到不起诉覧论如何说服检察院做出不起诉决定

Last Updated: 8 August 2019
Article by Zou JiaMing

对于一个刑事案件而言,批捕、起诉和辩护是三个关键的时间点,辩护律师在这三个关键时点,可以根据不同的案情选择不同的辩护策略。做不批捕和不起诉辩护的案件,都是可遇不可求。辩护律师首先要评估案情,如果在事实认定和法律适用上争议很大,或者即使按照辩方主张的事实和法律适用,也不能得出证据不足、无需刑事处罚或不构成犯罪的结论,就不宜做不批捕或不起诉辩护,只能将辩护的重点放在审理阶段。

在实际的操作过程中,与承办检察官沟通,并根据沟通的情况,提交有针对性的书面辩护意见是完全必要的。在本案中,我们接受委托时,距离该案审查起诉期限届满只有二十天左右的时间。在阅卷、会见之后,我们马上约见了承办检察官。与承办人交换辩护意见后,承办人又安排我们与公诉部门的负责人进行了充分的沟通。通过这些沟通,我们意识到双方并不存在事实上的根本分歧。我们口头提出的辩护意见,也得到了审查起诉部门积极的反馈。

在此基础上,我们及时提交了书面辩护意见。这份意见重点阐述了交流中审查起诉方的关注点,对于双方有共识的部分只是简单的提及,这起到了很好的效果。最终,检察院做出不起诉决定。

本案起诉意见书认为:某证券公司核心成员赵某,在参与辅导甲公司上市的过程中,利用职务便利,向甲公司董事长刘某提出无息借款400万元,用于购买学区房。在该公司上市的过程中,赵某持续为该公司违规上市出谋划策,提供帮助。在具备还款能力的情况下,赵某企图以上市奖励费用名义实现非法占有上述借款,不予归还,涉嫌非国家工作人员受贿罪。在该公司董事长到案后,赵某还建议相关人员销毁关联公司会计账目,帮助该公司董事长逃避处罚,涉嫌故意销毁会计凭证、会计账簿罪。

本案辩护意见主文

一. 关于非国家工作人员受贿罪

1. 保荐机构在企业上市的过程中,主要是通过其专业知识和沟通能力,协助拟上市公司制作招股说明书等一系列申报文件,完成企业上市的审核申报流程,上市申请获得核准后承销股票发行,以及股票发行后持续督导等工作。保荐机构在辅导企业上市的过程中,与律师事务所、会计事务所等中介机构类似,其与拟上市企业之间本质上是服务与被服务的关系。保荐机构工作人员并不能决定企业能否上市,没有"职务便利"。他们只能够通过自己的专业服务,帮助企业更加合规,从而更符合上市条件,所以犯罪嫌疑人赵某在本案所指控事实中不具备非国家工作人员受贿罪必须具有的前提条件覧"职务便利"。

2. 根据《首次公开发行股票并上市管理办法》(以下简称"办法")第五条规定:" 保荐人及其保荐代表人应当遵循勤勉尽责、诚实守信的原则,认真履行审慎核查和辅导义务,并对其所出具的发行保荐书的真实性、准确性、完整性负责。"同时,该《办法》第六条规定:" 为证券发行出具有关文件的证券服务机构和人员,应当按照本行业公认的业务标准和道德规范,严格履行法定职责,并对其所出具文件的真实性、准确性和完整性负责。"由此可见,保荐机构工作人员在上市辅导过程中,负有特定的专业和道德义务,并对出具文件的"真实性、准确性和完整性负责",赵某在本案中向被辅导上市企业的董事长借钱,无疑违反了其执业规范,可能导致其"审慎核查和辅导义务"的工作受到影响,依法可以按相关行业规范惩处。但是这并不能代表可以将不同性质的问题混为一谈,在她不具有职务便利的情况下,不能将违背职业道德借钱未还的行为定性为非国家工作人员受贿罪。

3. 赵某作为券商工作人员,对于向被辅导企业借钱违反执业规范是心知肚明的(赵某的供述中提到)。基于此,其以他人名义出具借条,是为了规避相关纪律规定,而不是为隐瞒受贿。其借款的理由完全真实合法,资金去向与借款事由相符。

4. 本案历史上形成的借条和借款在涉案公司财务上"其他应收款"科目的处理,客观地证明了双方是借款关系。

5. 甲公司董事长刘某的供述前后矛盾,不符合情理,在没有其他证据印证的情况下,不能作为定案依据。

6. 赵某的家庭收入情况证实,在2018年年初赵某获得上市奖金之前,没有一次性偿还的能力。赵某的家庭存款在借款期间都投资于短期理财产品,也印证了她有以理财资金和上市奖金一起一次性还款的打算。

7. 刘某在2018年3月被采取强制措施,导致赵某无法还款。所以,赵某未能及时还款,不是主观不想还,而是客观条件不具备。

综上所述,赵某在甲公司上市过程中不具备"职务便利",不满足非国家工作人员受贿罪的要件。本案借款事由真实存在,双方借款意思真实、明确,未及时还款是客观原因所致。赵某的行为是执业过程的违规行为,不能作为犯罪处理。

二. 关于故意销毁会计凭证、会计账簿罪

1. 本案附卷的相关笔录,并没有涵盖所有相关人的供述和证言,比如刘某的供述就未附卷。根据相关笔录,辩护人有理由怀疑刘某是本起事实的指使者。鉴于此,辩护人特此申请公诉机关全面、客观调取涉及该起事实的所有卷宗材料,以便查清案件基本事实。

2. 在2018年侦查阶段,甲公司的相关证人都没有在涉嫌该起犯罪事实中提到赵某,但是在2019年5月的补侦中却都同时提到赵某,这完全不符合情理,不排除侦查机关特意引导的嫌疑。赵某在会见中也对相关笔录的真实性和合法性提出异议,请贵院在审查起诉时予以充分重视。

3. 赵某作为辅导上市公司的券商代表,对于关联公司乙公司的违规行为并不负有直接责任,刘某也供述赵某不了解乙公司套取资金的行为,赵某没有销毁乙公司财务资料的动机。同时,赵某也没有直接指挥甲公司高管的权力和能力,仅凭她说"处理",不可能让甲公司做出犯罪的决定。

4. 对于赵某在2018年3月26日所说的"处理"的含义,赵某本人有前后完全不同的解释,甲公司也没有因为赵某所说"处理"而进行销毁。直至李甲于2018年5月4日到案后,李乙才按照李甲的意见于第二天即5月5日销毁。同时,赵某在2018年侦查阶段笔录提到,李甲于2018年4月底在北京见她,双方提到乙公司的账"处理"好没有。"李甲跟我说已经处理好了,李甲还问我这样处理行不行,我回答说处理好了就行了。"当时,财务凭证并未被销毁,说明赵某所说"处理"并不是指故意销毁财务资料。

5. 甲公司相关人员的供述,证明了从刘某被调查前,到李乙最后销毁财务资料的全过程,其供述客观且符合情理地证明了,由于甲公司存在通过乙公司转移上市公司资金的违法行为,甲公司高管在刘某被采取措施后,积极地实施了隐匿、转移、销毁乙公司财务资料的行为。尤其是李甲作为甲公司负责财务的总经理,责任最大,她在资料全部销毁之前就明确和李乙说,要把她签字的财务凭证销毁,最终实施销毁行为的也是她的亲弟弟李乙,所以李甲在本起事实中是利害关系人。本案指向赵某指使销毁财务资料的关键证词都来源于李甲,其他都是传来证据,证据明显不足。

6. 本案涉嫌故意销毁财务资料的行为,明显是一起由甲公司高管决定,为公司利益而实施的单位犯罪。赵某并未实施任何实行行为,从教唆的角度而言,根据焦某某、聂某某的供述,早在赵某参加3月26日在某小区召开的会议之前,甲公司就已经整理和转移财务资料。转移和销毁只是逃避侦查的不同形式,本质上是一致的。这说明该公司涉嫌犯罪的故意和行为在赵某说"处理"之前已经存在,不存在教唆的前提。即使按照相关供述,赵某在3月26日的会议中提到"处理"相关资料,李乙也是5月5日,即李甲被控制后第二天,按照李甲和焦某某的意见销毁的,与赵某无关。赵某所说的"处理"根本构不成本案的教唆。

7. 退一万步讲,即使赵某与该起事实相关,根据刑法第162条之规定,故意销毁财务凭证、财务账簿罪以"情节严重"作为构成要件,赵某的行为明显不符合该情节要求,不宜做犯罪处理。

综上所述,辩护人认为赵某涉嫌故意销毁会计凭证、会计账簿罪的事实不清、证据不足。涉案行为达不到"情节严重"的程度,不应按犯罪处理。根据《中华人民共和国刑事诉讼法》第177条之规定,恳请贵院做出不起诉决定。

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