Sąd Rejonowy w Toruniu
II Wydział Karny
Sygnatura akt: II K 580/24
Data wyroku: 2024-12-19 00:00:00
Typ orzeczenia: SENTENCE
Sędziowie: Sędzia Marek Tyciński

Sygn. akt: II K 580/24
(...)
WYROKW IMIENIU RZECZYPOSPOLITEJ POLSKIEJDnia 19 grudnia 2024 r.Sąd Rejonowy w Toruniu II Wydział Karny w składzie:Przewodniczący Sędzia Marek TycińskiProtokolant st. sekretarz sądowy Marcin Szymczakw obecności oskarżyciela skarbowego Jakuba Kurtyspo rozpoznaniu dnia 25 lipca, 26 września, 5 listopada i 10 grudnia 2024 r.sprawyK. M.s.H.iI.z domuK.ur. (...)wL.oskarżonego o to, że:Idziałając w krótkich odstępach czasu w wykonaniu tego samego zamiaru w okresie od 04 stycznia 2021 r. do 22 grudnia 2022 r. wT.oraz w miejscowości(...)jako wiceprezes zarządu, a następnie prezes zarządu(...) sp. z o.o.NIP(...)(dawniej(...) sp. z o.o.) zajmując się sprawami gospodarczymi, w szczególności finansowymi spółki posłużył się 218 fakturami VAT nieodzwierciedlającymi rzeczywistych zdarzeń gospodarczych, na których jako wystawca widnieje:Firma (...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-01-0411 500,002 645,0014145,002.(...)2021-01-089 800,002 254,0012054,003.(...)2021-01-128 000,001 840,009840,00(...)NIP(...)
Lp-Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-02-1910 000,002 300,0012 300,002.(...)2021-02-1610 200,002 346,0012 546,003.(...)2021-02-129 800,002 254,0012 054,004.(...)2021-03-059 900,002 277,0012 177,005.(...)2021-03-0811 000,002 530,0013 530,006.(...)2021-03-096 500,001 495,007 995,007.(...)2021-03-0310 100,002 323,0012 423,008.(...)2021-04-133 500,00805,004 305,009.(...)2021-04-0910 880,002 502,4013 382,4010.(...)2021-04-0212 000,002 760,0014 760,0011.(...)2021-05-059 500,002 185,0011 685,0012.(...)2021-05-0611 000,002 530,0013 530,0013.(...)2021-05-0711 500,002 645,0014 145,0014.(...)2021-05-0410 900,002 507,0013 407,00(...) sp. z o.o.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-05-286 500,891 495,207 996,092.(...)2021-06-0211 315,902 602,6613 918,563.(...)2021-06-11. 11 870,902 730,3114 601,214.(...)2021-06-0410 760,902 475,0113 235,915.(...)2021-06-259 317,902 143,1211 461,026.(...)2021-06-2310 649,902 449,4813 099,387.(...)2021-06-1810 427,902 398,4212 826,328.(...)2021-06-099 650,902 219,7111 870,619.(...)2021-06-1710 649,902 449,4813 099,3810.(...)2021-06-0710 205,902 347,3612 553,2611.(...)2021-06-2210 871,902 500,5413 372,4412.(...)2021-06-1411 648,902 679,2514 328,1513.(...)2021-06-1611 093,902 551,6013 645,5014.(...)2021-06-2111 093,902 551,6013 645,5015.(...)2021-07-206 077,891 397,917 475,8016.(...)2021-07-227 277,891 673,918 951,8017.(...)2021-07-236 797,891 563,518 361,4018.(...)2021-08-126 809,891 566,278 376,1619.(...)2021-08-175 875,991 351,487 227,4720.(...)2021-08-247 610,001 750,309 360,3021.(...)2021-08-206 860,901 578,018 438,9122.(...)2021-09-108 609,401 980,1610 589,5623.(...)2021-09-216 867,901 579,628 447,5224.(...)2021-10-047 100,001 633,008 733,0025.(...)2021-10-117 815,001 797,459 612,4526.(...)2021-10-149 068,002 085,6411153,6427.(...)2021-10-067 935,901 825,269 761,1628.(...)2021-11-099 000,002 070,0011 070,0029.(...)2021-11-185 523,001 270,296 793,2930.(...)2021-11-294 880,001122,406 002,4031.(...)2021-12-148 040,001 849,209 889,2032.(...)2021-12-027 610,001 750,309 360,3033.(...)2021-12-076 720,001 545,608 265,6034.(...)2021-12-287 500,001 725,009 225,0035.(...)2021-12-207 660,001 761,809 421,8036.(...)2021-12-305 840,001 343,207 183,2037.(...)2022-01-046 220,001 430,607 650,6038.(...)2022-01-075 835,001 342,057 177,0539.(...)2022-01-125 325,001 224,756 549,7540.(...)2022-01-185 589,501 285,596 875,0941.(...)2022-01-206 117,001 406,917 523,9142.(...)2022-01-263 820,00878,604 698,6043.(...)2022-02-034 651,001 069,735 720,7344.(...)2022-02-104 259,00979,575 238,5745.(...)2022-02-174 469,001 027,875 496,8746.(...)2022-02-235 095,001 171,856 266,8547.(...)2022-03-045 820,001 338,607 158,6048.(...)2022-03-114 910,001129,306 039,3049.(...)2022-03-176 105,001 404,157 509,1550.(...)2022-03-245 872,001 350,567 222,56(...) sp. z o.o.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-07-097 626,001 753,989 379,982.(...)2021-07-144 826,501110,105 936,603.(...)2021-07-057 240,991 665,438 906,424.(...)2021-08-046 640,501 527,328 167,825.(...)2021-08-117 516,001 728,689 244,686.(...)2021-08-186 900,001 587,008 487,007.(...)2021-08-067 966,001 832,189 798,188.(...)2021-08-256 756,001 553,888 309,889.(...)2021-09-079 050,002 081,5011 131,5010.(...)2021-09-147 800,001 794,009 594,0011.(...)2021-09-216 240,001 435,207 675,2012.(...)2021-10-276 855,001 576,658 431,6513.(...)2021-10-257 200,001 656,008 856,0014.(...)2021-10-216 370,001 465,107 835,1015.(...)2021-10-087 323,001 684,299 007,2916.(...)2021-10-186 750,001 552,508 302,5017.(...)2021-11-036 290,001 446,707 736,7018.(...)2021-11-216 559,001 508,578 067,5719.(...)2021-11-037 030,991 617,138 648,1220.(...)2021-11-187 130,001 639,908 769,9021.(...)2021-11-267 080,001 628,408 708,4022.(...)2021-12-098 160,001 876,8010 036,8023.(...)2021-12-156 900,001 587,008 487,0024.(...)2021-12-037 470,001 718,109 188,1025.(...)2021-12-276 380,001 467,407 847,4026.(...)2021-12-227 630,001 754,909 384,9027.(...)2021-12-294 867,001 119,415 986,4128.(...)2022-01-035 225,001 201,756 426,7529.(...)2022-01-026 015,001 383,457 398,4530.(...)2022-01-135 392,001 240,166 632,1631.(...)2022-01-186 430,001 478,907 908,9032.(...)2022-01-256 480,001 490,407 970,4033.(...)2022-01-275 690,001 308,706 998,7034.(...)2022-02-076 300,001 449,007 749,0035.(...)2022-02-144 950,001 138,506 088,5036.(...)2022-02-214 877,251 121,775 999,0237.(...)2022-02-254 575,001 052,255 627,2538.(...)2022-03-095 970,001 373,107 343,1039.(...)2022-03-256 610,991 520,538 131,5240.(...)2022-04-085 880,001 352,407 232,4041.(...)2022-04-135 800,001 334,007 134,0042.(...)2022-04-205 550,001 276,506 826,5043.(...)2022-04-226 500,001 495,007 995,0044.(...)2022-04-276 000,001 380,007 380,0045.(...)2022-04-294 125,00948,755 073,75(...) sp. z o.o.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2022-02-045 463,151 256,526 719,672.(...)2022-02-095 512,501 267,886 780,383.(...)2022-02-164 650,001 069,505 719,504.(...)2022-02-285 400,001 242,006 642,005.(...)2022-03-036 000,001 380,007 380,006.(...)2022-03-115 463,151 256,526 719,677.(...)2022-03-165 880,001 352,407 232,408.(...)2022-03-234 650,001 069,505 719,509.(...)2022-03-295 500,001 265,006 765,0010.(...)2022-04-056 000,001 380,007 380,0011.(...)2022-04-074 966,501 142,306 108,8012.(...)2022-04-125 880,001 352,407 232,4013.(...)2022-04-156 045,001 390,357 435,3514.(...)2022-04-195 500,001 265,006 765,0015.(...)2022-04-215 720,001 315,607 035,6016.(...)2022-04-266 300,001 449,007 749,0017.(...)2022-04-285 810,001 336,307 146,3018.(...)2022-04-305 950,001 368,507 318,5019.(...)2022-05-045 600,001 288,006 888,0020.(...)2022-05-056 640,001 527,208 167,2021.(...)2022-05-066 300,001 449,007 749,0022.(...)2022-05-097 040,001 619,208 659,2023.(...)2022-05-116 600,001 518,008 118,0024.(...)2022-05-136 000,001 380,007 380,0025.(...)2022-05-166 510,001 497,308 007,3026.(...)2022-05-185 880,001 352,407 232,4027.(...)2022-05-206 456,451 484,987 941,4328.(...)2022-05-235 500,001 265,006 765,0029.(...)2022-05-256 000,001 380,007 380,0030.(...)2022-05-266 600,001 518,008 118,0031.(...)2022-05-275 900,001 357,007 257,0032.(...)2022-05-303 290,00756,704 046,7033.(...)2022-06-235 250,001 207,506 457,5034.(...)2022-07-066 250,001 437,507 687,5035.(...)2022-07-136 000,001 380,007 380,0036.(...)2022-07-205 980,001 375,407 355,4037.(...)2022-07-226 480,001 490,407 970,4038.(...)2022-07-256 270,001 442,107 712,1039.(...)2022-07-266 200,001 426,007 626,0040.(...)2022-07-276 279,001 444,177 723,1741.(...)2022-07-284 800,001 104,005 904,0042.(...)2022-08-026 210,001 428,307 638,3043.(...)2022-08-046 210,001 428,307 638,3044.(...)2022-08-055 520,001 269,606 789,6045.(...)2022-08-084 830,001 110,905 940,9046.(...)2022-08-106 200,001 426,007 626,0047.(...)2022-08-125 980,001 375,407 355,4048.(...)2022-08-166 000,001 380,007 380,0049.(...)2022-08-186 250,001 437,507 687,5050.(...)2022-08-196 300,001 449,007 749,0051.(...)2022-08-225 900,001 357,007 257,0052.(...)2022-08-244 800,001 104,005 904,0053.(...)2022-08-264 400,001 012,005 412,0054.(...)2022-09-026 800,001 564,008 364,0055.(...)2022-09-075 699,001 310,777 009,7756.(...)2022-09-096 750,001 552,508 302,5057.(...)2022-09-147 750,001 782,509 532,5058.(...)2022-09-166 480,001 490,407 970,4059.(...)2022-09-206 800,001 564,008 364,0060.(...)2022-09-227 000,001 610,008 610,0061.(...)2022-09-266 300,001 449,007 749,0062.(...)2022-09-286 600,001 518,008 118,0063.(...)2022-10-036 200,001 426,007 626,0064.(...)2022-10-046 435,001 480,057 915,0565.(...)2022-10-056 300,001 449,007 749,0066.(...)2022-10-065 699,001 310,777 009,7767.(...)2022-10-076 800,001 564,008 364,0068.(...)2022-10-116 900,001 587,008 487,0069.(...)2022-10-126 480,001 490,407 970,4070.(...)2022-10-136 270,001442,107 712,1071.(...)2022-10-186 200,001 426,007 626,0072.(...)2022-10-195 980,001 375,407 355,4073.(...)2022-10-206 000,001 380,007 380,0074.(...)2022-10-216 250,001 437,507 687,5075.(...)2022-10-247 000,001 610,008 610,0076.(...)2022-10-256 600,001 518,008 118,0077.(...)2022-10-265 900,001 357,007 257,0078.(...)2022-10-276 600,001 518,008 118,0079.(...)2022-11-027 750,001 782,509 532,5080.(...)2022-11-037 800,001 794,009 594,0081.(...)2022-11-046 750,001 552,508 302,5082.(...)2022-11-075 699,001 310,777 009,7783.(...)2022-11-106 800,001 564,008 364,0084.(...)2022-11-146 900,001 587,008 487,0085.(...)2022-11-157 560,001 738,809 298,8086.(...)2022-11-166 600,001 518,008 118,0087.(...)2022-11-177 946,401 827,679 774,0788.(...)2022-11-187 200,001 656,008 856,0089.(...)2022-11-217 300,001 679,008 979,0090.(...)2022-11-226 990,001 607,708 597,7091.(...)2022-12-016 298,201 448,597 746,7992.(...)2022-12-026 111,701 405,697 517,3993.(...)2022-12-056 495,001 493,857 988,8594.(...)2022-12-066 168,501 418,767 587,2695.(...)2022-12-076 207,301 427,687 634,9896.(...)2022-12-086 288,301 446,317 734,6197.(...)2022-12-095 996,001 379,087 375,0898.(...)2022-12-125 698,501 310,667 009,1699.(...)2022-12-135 994,001 378,627 372,62100.(...)2022-12-146 497,501 494,437 991,93101.(...)2022-12-156 291,001 446,937 737,93102.(...)2022-12-165 992,001 378,167 370,16103.(...)2022-12-196 357,001462,117 819,11104.(...)2022-12-205 985,001 376,557 361,55105.(...)2022-12-215 617,501 292,036 909,53106.(...)2022-12-226 083,001 399,097 482,09- z których łączna kwota podatku naliczonego wynosi 341 991,35 złtj. o przestępstwo skarbowe zart. 62 § 2a kksw zw. zart. 6 § 2 kksw zw. zart. 9 § 3 kksIIdziałając w krótkich odstępach czasu w wykonaniu tego samego zamiaru w okresie od 04 stycznia 2021 r. do 22 grudnia 2022 r. wT.oraz w miejscowościG., jako wiceprezes zarządu, a następnie prezes zarządu(...) sp. z o.o.NIP(...)(dawniej(...) sp. z o.o.) zajmując się sprawami gospodarczymi, w szczególności finansowymi spółki wystawił 437 nierzetelnych faktur VAT nieodzwierciedlających rzeczywistych zdarzeń gospodarczych, na rzecz:P. K.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-01-0410 400,002 392,0012 792,002.(...)2021-01-119 700,002 231,0011931,003.(...)2021-01-139 900,002 277,0012 177,004.(...)2021-02-0311 200,002 576,0013 776,005.(...)2021-02-0510 400,002 392,0012 792,006.(...)2021-02-098 400,001 932,0010 332,007.(...)2021-03-028 650,001 989,5010 639,508.(...)2021-03-048 700,002 001,0010 701,009.(...)2021-03-098 800,002 024,0010 824,0010.(...)2021-03-118 850,002 035,5010 885,5011.(...)2021-04-129 700,002 231,0011 931,0012.(...)2021-04-1510 300,002 369,0012 669,0013.(...)2021-05-069 000,002 070,0011 070,0014.(...)2021-05-118 000,001 840,009 840,0015.(...)2021-06-108 700,002 001,0010 701,0016.(...)2021-06-249 650,002 219,5011 869,5017.(...)2021-06-285 750,001 322,507 072,5018.(...)2021-06-309 950,002 288,5012 238,5019.(...)2021-07-144 200,00966,005 166,0020.(...)2021-07-164 350,001 000,505 350,5021.(...)2021-07-194 150,00954,505 104,5022.(...)2021-07-214 300,00989,005 289,0023.(...)2021-08-115 400,001 242,006 642,0024.(...)2021-08-195 600,001 288,006 888,0025.(...)2021-08-256 000,001 380,007 380,0026.(...)2021-09-013 150,00724,503 874,5027.(...)2021-09-034 900,001127,006 027,0028.(...)2021-09-105 600,001 288,006 888,0029.(...)2021-09-243 550,00816,504 366,5030.(...)2021-10-013 050,00701,503 751,5031.(...)2021-10-073 900,00897,004 797,0032.(...)2021-10-112 900,00667,003 567,0033.(...)2021-10-133 400,00782,004 182,0034.(...)2021-10-183 750,00862,504 612,5035.(...)2021-11-023 446,00792,584 238,5836.(...)2021-11-043 500,00805,004 305,0037.(...)2012-11-153 400,00782,004 182,0038.(...)2021-11-163 550,00816,504 366,5039.(...)2021-11-193 334,00766,824 100,8240.(...)2021-12-013 550,00816,504 366,5041.(...)2021-12-033 440,00791,204 231,2042.(...)2021-12-083 600,00828,004 428,0043.(...)2021-12-133 300,00759,004 059,0044.(...)2021-12-153 460,00795,804 255,8045.(...)2022-01-033 340,00768,204 108,2046.(...)2022-01-053 200,00736,003 936,0047.(...)2022-01-113 550,00816,504 366,5048.(...)2022-01-143 345,00769,354 114,3549.(...)2022-01-182 540,00584,203 124,2050.(...)2022-01-201 445,00332,351 777,3551.(...)2022-02-013 210,00738,303 948,3052.(...)2022-02-033 220,00740,603 960,6053.(...)2022-02-073 050,00701,503 751,5054.(...)2022-02-082 930,00673,903 603,9055.(...)2022-02-152 470,00568,103 038,1056.(...)2022-02-172 600,00598,003 198,0057.(...)2022-03-013 320,00763,604 083,6058.(...)2022-03-043 900,00897,004 797,0059.(...)2022-03-083 100,00713,003 813,0060.(...)2022-03-102 400,00552,002 952,0061.(...)2022-03-153 270,00752,104 022,1062.(...)2022-03-173 010,00692,303 702,3063.(...)2022-04-013 200,00736,003 936,0064.(...)2022-04-052 900,00667,003 567,0065.(...)2022-04-123 700,00851,004 551,0066.(...)2022-04-152 050,00471,502 521,5067.(...)2022-04-192 150,00494,502 644,5068.(...)2022-05-051 350,00310,501 660,5069.(...)2022-05-064 100,00943,005 043,0070.(...)2022-05-111 210,00278,301 488,3071.(...)2022-05-123 900,00897,004 797,0072.(...)2022-05-131 650,00379,502 029,5073.(...)2022-05-171155,00265,651 420,6574.(...)2022-05-181 550,00356,501 906,5075.(...)2022-05-202 585,00594,553 179,5576.(...)2022-05-233 100,00713,003 813,0077.(...)2022-05-263 000,00690,003 690,0078.(...)2022-06-022 700,00621,003 321,0079.(...)2022-06-213 250,00747,503 997,5080.(...)2022-07-053 900,00897,004 797,0081.(...)2022-07-073 750,00862,504 612,5082.(...)2022-07-113 350,00770,504 120,5083.(...)2022-07-144 100,00943,005 043,0084.(...)2022-08-043 850,00885,504 735,5085.(...)2022-08-093 600,00828,004 428,0086.(...)2022-08-103 750,00862,504 612,5087.(...)2022-08-112 900,00667,003 567,0088.(...)2022-08-171 100,00253,001 353,0089.(...)2022-09-012 300,00529,002 829,0090.(...)2022-09-021 900,00437,002 337,0091.(...)2022-09-051 800,00414,002 214,0092.(...)2022-09-062 200,00506,002 706,0093.(...)2022-09-072 100,00483,002 583,0094.(...)2022-09-082 800,00644,003 444,0095.(...)2022-09-122 500,00575,003 075,0096.(...)2022-09-132 400,00552,002 952,0097.(...)2022-09-141 600,00368,001 968,0098.(...)2022-09-152 250,00517,502 767,5099.(...)2022-09-162 050,00471,502 521,50100.(...)2022-09-191 950,00448,502 398,50101.(...)2022-09-201 850,00425,502 275,50102.(...)2022-09-212 600,00598,003 198,00103.(...)2022-10-032 400,00552,002 952,00104.(...)2022-10-042 050,00471,502 521,50105.(...)2022-10-052 650,00609,503 259,50106.(...)2022-10-062 300,00529,002 829,00107.(...)2022-10-072 200,00506,002 706,00108.(...)2022-10-102 900,00667,003 567,00109.(...)2022-10-112 600,00598,003 198,00110.(...)2022-10-122 500,00575,003 075,00111.(...)2022-10-132 350,00540,502 890,50112.(...)2022-10-142 150,00494,502 644,50113.(...)2022-10-172 000,00460,002 460,00114.(...)2022-10-181 950,00448,502 398,50115.(...)2022-10-191 463,41336,581 799,99116.(...)2022-10-201 504,06345,931 849,99117.(...)2022-10-211 560,98359,031 920,01118.(...)2022-10-242 759,35634,653 394,00119.(...)2022-11-043 000,00690,003 690,00120.(...)2022-11-073 100,00713,003 813,00121.(...)2022-11-083 300,00759,004 059,00122.(...)2022-11-093 200,00736,003 936,00123.(...)2022-11-103 450,00793,504 243,50124.(...)2022-11-143 550,00816,504 366,50125.(...)2022-11-153 150,00724,503 874,50126.(...)2022-11-163 250,00747,503 997,50127.(...)2022-11-173 050,00701,503 751,50128.(...)2022-11-181 900,00437,002 337,00129.(...)2022-11-211 550,00356,501 906,50130.(...)2022-11-222 000,00460,002 460,00131.(...)2022-11-222 950,00678,503 628,50132.(...)2022-12-012 980,00685,403 665,40133.(...)2022-12-053 050,00701,503 751,50134.(...)2022-12-063 150,00724,503 874,50135.(...)2022-12-073 300,00759,004 059,00136.(...)2022-12-083 450,00793,504 243,50137.(...)2022-12-133 250,00747,503 997,50138.(...)2022-12-141 950,00448,502 398,50139.(...)2022-12-152 050,00471,502 521,50140.(...)2022-12-163 500,00805,004 305,00141.(...)2022-12-192 200,00506,002 706,00142.(...)2022-12-213 250,00747,503 997,50143.(...)2022-12-223 350,00770,504 120,50M. P.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-04-085 000,001 150,006 150,002.(...)2021-05-145 000,001 150,006 150,003.(...)2021-06-081 969,00452,872 421,874.(...)2021-06-153 180,00731,403 911,405.(...)2021-06-213 101,00713,233 814,236.(...)2021-06-283 650,00839,504 489,507.(...)2021-07-136 500,001 495,007 995,008.(...)2021-07-155 500,001 265,006 765,009.(...)2021-08-033 700,00851,004 551,0010.(...)2021-08-094 100,00943,005 043,0011.(...)2021-08-164 200,00966,005 166,0012.(...)2021-09-025 400,001 242,006 642,0013.(...)2021-09-066 600,001 518,008 118,0014.(...)2021-10-053 850,00885,504 735,5015.(...)2021-10-083 100,00713,003 813,0016.(...)2021-10-143 800,00874,004 674,0017.(...)2021-10-154 250,00977,505 227,5018.(...)2021-11-053 885,00893,554 778,5519.(...)2021-11-083 900,00897,004 797,0020.(...)2012-11-193 790,00871,704 661,7021.(...)2021-11-223 972,00913,564 885,5622.(...)2021-12-013 890,00894,704 784,7023.(...)2021-12-063 820,00878,604 698,6024.(...)2021-12-103 840,00883,204 723,2025.(...)2022-01-043 790,00871,704 661,7026.(...)2022-01-103 640,00837,204 477,2027.(...)2022-01-123 900,00897,004 797,0028.(...)2022-01-144 210,00968,305 178,3029.(...)2022-02-023 040,00699,203 739,2030.(...)2022-02-033 090,00710,703 800,7031.(...)2022-02-083 100,00713,003 813,0032.(...)2022-02-173 150,00724,503 874,5033.(...)2022-02-183 180,00731,403 911,4034.(...)2022-03-022 990,00687,703 677,7035.(...)2022-03-043 060,00703,803 763,8036.(...)2022-03-083 170,00729,103 899,1037.(...)2022-03-102 680,00616,403 296,4038.(...)2022-03-172 700,00621,003 321,0039.(...)2022-03-182 400,00552,002 952,0040.(...)2022-04-013 400,00782,004 182,0041.(...)2022-04-053 200,00736,003 936,0042.(...)2022-04-063 450,00793,504 243,5043.(...)2022-04-082 960,00680,803 640,8044.(...)2022-04-113 900,00897,004 797,0045.(...)2022-04-132 140,00492,202 632,2046.(...)2022-04-142 950,00678,503 628,5047.(...)2022-05-043 800,00874,004 674,0048.(...)2022-05-063 850,00885,504 735,5049.(...)2022-05-103 600,00828,004 428,0050.(...)2022-05-123 200,00736,003 936,0051.(...)2022-05-183 750,00862,504 612,5052.(...)2022-05-203 900,00897,004 797,0053.(...)2022-06-073 300,00759,004 059,0054.(...)2022-06-093 650,00839,504 489,5055.(...)2022-06-151 900,00437,002 337,0056.(...)2022-06-222 150,00494,502 644,5057.(...)2022-07-053 550,00816,504 366,5058.(...)2022-07-083 950,00908,504 858,5059.(...)2022-07-113 600,00828,004 428,0060.(...)2022-07-154 100,00943,005 043,0061.(...)2022-08-013 600,00828,004 428,0062.(...)2022-08-053 500,00805,004 305,0063.(...)2022-08-123 300,00759,004 059,0064.(...)2022-08-182 600,00598,003 198,0065.(...)2022-08-192 400,00552,002 952,0066.(...)2022-09-023 200,00736,003 936,0067.(...)2022-09-063 450,00793,504 243,5068.(...)2022-09-072 750,00632,503 382,5069.(...)2022-09-082 650,00609,503 259,5070.(...)2022-09-091 700,00391,002 091,0071.(...)2022-09-121 850,00425,502 275,5072.(...)2022-09-232 600,00598,003 198,0073.(...)2022-09-262 400,00552,002 952,0074.(...)2022-10-033 249,59747,413 997,0075.(...)2022-10-073 500,00805,004 305,0076.(...)2022-10-112 800,00644,003 444,0077.(...)2022-10-142 700,00621,003 321,0078.(...)2022-10-171 749,59402,412 152,0079.(...)2022-10-251 200,81276,191 477,0080.(...)2022-11-023 300,00759,004 059,0081.(...)2022-11-031 900,00437,002 337,0082.(...)2022-11-172 600,00598,003 198,0083.(...)2022-11-212 200,00506,002 706,0084.(...)2022-11-233 400,00782,004 182,0085.(...)2022-12-021 950,00448,502 398,5086.(...)2022-12-073 350,00770,504 120,5087.(...)2022-12-092 650,00609,503 259,5088.(...)2022-12-123 400,00782,004 182,0089.(...)2022-12-152 150,00494,502 644,5090.(...)2022-12-222 000,00460,002 460,00D. S.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-06-019 600,002 208,0011 808,002.(...)2021-06-098 500,001 955,0010 455,003.(...)2021-06-116 900,001 587,008 487,004.(...)2021-06-1611 000,002 530,0013 530,005.(...)2021-06-189 900,002 277,0012 177,006.(...)2021-06-228 600,001 978,0010 578,007.(...)2021-06-2311 200,002 576,0013 776,008.(...)2021-06-298 300,001 909,0010 209,009.(...)2021-07-013 250,00747,503 997,5010.(...)2021-07-023 350,00770,504 120,5011.(...)2021-07-053 450,00793,504 243,5012.(...)2021-07-063 550,00816,504 366,5013.(...)2021-07-073 150,00724,503 874,5014.(...)2021-07-083 350,00770,504 120,5015.(...)2021-08-023 500,00805,004 305,0016.(...)2021-08-043 600,00828,004 428,0017.(...)2021-08-103 400,00782,004 182,0018.(...)2021-08-123 300,00759,004 059,0019.(...)2021-08-173 400,00782,004 182,0020.(...)2021-08-183 700,00851,004 551,0021.(...)2021-08-203 650,00839,504 489,5022.(...)2021-08-243 550,00816,504 366,5023.(...)2021-08-263 750,00862,504 612,5024.(...)2021-08-273 150,00724,503 874,5025.(...)2021-09-223 250,00747,503 997,5026.(...)2021-09-272 800,00644,003 444,0027.(...)2021-09-281 950,00448,502 398,5028.(...)2021-10-153 250,00747,503 997,5029.(...)2021-10-203 350,00770,504 120,5030.(...)2021-10-213 180,00731,403 911,4031.(...)2021-10-223 510,00807,304 317,3032.(...)2021-10-253 200,00736,003 936,0033.(...)2021-10-263 350,00770,504 120,5034.(...)2021-10-273 470,00798,104 268,1035.(...)2021-10-283 580,00823,404 403,4036.(...)2021-10-293 600,00828,004 428,0037.(...)2021-11-093 230,00742,903 972,9038.(...)2021-11-103 300,00759,004 059,0039.(...)2021-11-123 260,00749,804 009,8040.(...)2021-11-153 400,00782,004 182,0041.(...)2021-11-173 370,00775,104 145,1042.(...)2021-11-242 870,00660,103 530,1043.(...)2021-12-033 630,00834,904 464,9044.(...)2021-12-064 400,001 012,005 412,0045.(...)2021-12-073 700,00851,004 551,0046.(...)2021-12-093 400,00782,004 182,0047.(...)2021-12-152 920,00671,603 591,6048.(...)2021-12-174 100,00943,005 043,0049.(...)2021-12-203 420,00786,604 206,6050.(...)2021-12-213 530,00811,904 341,9051.(...)2021-12-223 610,00830,304 440,3052.(...)2021-12-233 720,00855,604 575,6053.(...)2021-12-243 850,00885,504 735,5054.(...)2021-12-273 900,00897,004 797,0055.(...)2021-12-285 320,001 223,606 543,6056.(...)2022-01-053 050,00701,503 751,5057.(...)2022-01-073 700,00851,004 551,0058.(...)2022-01-123 400,00782,004 182,0059.(...)2022-01-133 100,00713,003 813,0060.(...)2022-01-173 900,00897,004 797,0061.(...)2022-01-183 300,00759,004 059,0062.(...)2022-02-012 357,72542,282 900,0063.(...)2022-02-022 682,93617,073 300,0064.(...)2022-02-042 845,53654,473 500,0065.(...)2022-02-072 032,52467,482 500,0066.(...)2022-02-102 926,83673,173 600,0067.(...)2022-02-113 170,73729,273 900,0068.(...)2022-02-153 032,52697,483 730,0069.(...)2022-02-162 959,35680,653 640,0070.(...)2022-02-181 666,67383,332 050,0071.(...)2022-02-214 715,451 084,555 800,0072.(...)2022-02-223 889,43894,574 784,0073.(...)202203-012 910,00669,303 579,3074.(...)2022-03-023 350,00770,504 120,5075.(...)2022-03-093 250,00747,503 997,5076.(...)2022-03-112 840,00653,203 493,2077.(...)2022-03-153 510,00807,304 317,3078.(...)2022-03-163 470,00798,104 268,1079.(...)2022-03-183 620,00832,604 452,6080.(...)2022-03-223 100,00713,003 813,0081.(...)2022-03-242 950,00678,503 628,5082.(...)2022-03-283 950,00908,504 858,5083.(...)2022-04-203 555,00817,654 372,6584.(...)2022-04-213 400,00782,004 182,0085.(...)2022-04-223 200,00736,003 936,0086.(...)2022-04-253 600,00828,004 428,0087.(...)2022-04-263 100,00713,003 813,0088.(...)2022-04-273 700,00851,004 551,0089.(...)2022-04-283 800,00874,004 674,0090.(...)2022-04-293 155,00725,653 880,6591.(...)2022-04-304 490,001032,705 522,7092.(...)2022-05-043 600,00828,004 428,0093.(...)2022-05-053 700,00851,004 551,0094.(...)2022-05-103 500,00805,004 305,0095.(...)2022-05-113 250,00747,503 997,5096.(...)2022-05-133 650,00839,504 489,5097.(...)2022-05-173 450,00793,504 243,5098.(...)2022-05-234 650,001 069,505 719,5099.(...)2022-05-254 200,00966,005 166,00100.(...)2022-06-023 600,00828,004 428,00101.(...)2022-06-073 800,00874,004 674,00102.(...)2022-06-103 300,00759,004 059,00103.(...)2022-06-153 400,00782,004 182,00104.(...)2022-06-241 950,00448,502 398,50105.(...)2022-07-151 550,00356,501 906,50106.(...)2022-07-181 950,00448,502 398,50107.(...)2022-07-182 400,00552,002 952,00108.(...)2022-07-192 600,00598,003 198,00109.(...)2022-07-192 500,00575,003 075,00110.(...)2022-07-201 700,00391,002 091,00111.(...)2022-07-201 600,00368,001 968,00112.(...)2022-07-212 200,00506,002 706,00113.(...)2022-07-212 100,00483,002 583,00114.(...)2022-07-221 800,00414,002 214,00115.(...)2022-07-222 300,00529,002 829,00116.(...)2022-07-252 050,00471,502 521,50117.(...)2022-07-261 900,00437,002 337,00118.(...)2022-07-271 900,00437,002 337,00119.(...)2022-07-281 650,00379,502 029,50120.(...)2022-08-012 200,00506,002 706,00121.(...)2022-08-021 950,00448,502 398,50122.(...)2022-08-031 700,00391,002 091,00123.(...)2022-08-082 400,00552,002 952,00124.(...)2022-08-092 100,00483,002 583,00125.(...)2022-08-101 750,00402,502 152,50126.(...)2022-08-111 550,00356,501 906,50127.(...)2022-08-161 750,00402,502 152,50128.(...)2022-08-172 050,00471,502 521,50129.(...)2022-08-182 100,00483,002 583,00130.(...)2022-08-192 200,00506,002 706,00131.(...)2022-08-222 350,00540,502 890,50132.(...)2022-08-242 300,00529,002 829,00133(...)2022-08-252 400,00552,002 952,00134(...)2022-08-261 550,00356,501 906,50135(...)2022-09-013 300,00759,004 059,00136.(...)2022-09-053 550,00816,504 366,50137.(...)2022-09-092 850,00655,503 505,50138.(...)2022-09-132 950,00678,503 628,50139.(...)2022-09-151 600,00368,001 968,00140.(...)2022-09-161 100,00253,001 353,00141.(...)2022-10-051 600,00368,001 968,00142.(...)2022-10-101 900,00437,002 337,00143.(...)2022-10-123 249,59747,413 997,00144.(...)2022-10-193 449,59793,414 243,00145.(...)2022-10-203 049,59701,413 751,00146.(...)2022-10-252 149,59494,412 644,00147.(...)2022-10-263 650,00839,504 489,50148.(...)2022-10-273 750,00862,504 612,50149.(...)2022-10-283 800,00874,004 674,00150.(...)2022-10-313 850,00885,504 735,50151.(...)2022-11-022 650,00609,503 259,50152.(...)2022-11-032 950,00678,503 628,50153.(...)2022-11-043 300,00759,004 059,00154.(...)2022-11-073 500,00805,004 305,00155.(...)2022-11-083 100,00713,003 813,00156.(...)2022-11-092 150,00494,502 644,50157.(...)2022-11-103 600,00828,004 428,00158.(...)2022-11-143 450,00793,504 243,50159.(...)2022-11-153 700,00851,004 551,00160.(...)2022-11-163 850,00885,504 735,50161.(...)2022-11-183 650,00839,504 489,50162.(...)2022-12-022 150,00494,502 644,50163.(...)2022-12-053 550,00816,504 366,50164.(...)2022-12-081 700,00391,002 091,00165.(...)2022-12-091 850,00425,502 275,50166.(...)2022-12-122 200,00506,002 706,00167.(...)2022-12-141 550,00356,501 906,50168.(...)2022-12-193 400,00782,004 182,00169-1(...)2022-12-203 600,00828,004 428,00J. K. (2)NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-06-177 200,001 656,008 856,002.(...)2021-06-258 300,001 909,0010 209,003.(...)2022-01-034 520,001 039,605 559,604.(...)2022-01-105 310,001 221,306 531,305.(...)2022-01-134 680,001 076,405 756,406.(...)2022-01-215 490,001 262,706 752,70Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2021-06-304 050,00931,504 981,502.(...)2021-08-052 500,00575,003 075,003.(...)2021-09-073 000,00690,003 690,004.(...)2021-10-123 000,00690,003 690,005.(...)2021-11-021 600,00368,001 968,006.(...)2021-11-251 400,00322,001 722,007.(...)2021-12-021 400,00322,001 722,008.(...)2021-12-141 700,00391,002 091,00R. Z.NIP(...)Lp.Nr fakturyData wystawienia fakturyKwota nettoKwota VATKwota brutto1.(...)2022-04-064 400,001 012,005 412,002.(...)2022-04-073 500,00805,004 305,003.(...)2022-04-083 800,00874,004 674,004.(...)2022-04-113 450,00793,504 243,505.(...)2022-04-134 860,001 117,805 977,806.(...)2022-04-144 990,001 147,706 137,707.(...)2022-08-033 400,00782,004 182,008.(...)2022-08-083 600,00828,004 428,009.(...)2022-08-162 900,00667,003 567,0010.(...)2022-10-043 449,59793,414 243,0011.(...)2022-10-062 700,00621,003 321,0012.(...)2022-10-133 049,59701,413 751,0013.(...)2022-10-183 349,59770,414 120,0014.(...)2022-10-213 549,59816,414 366,0015.(...)2022-10-243 949,59908,414 858,0016.(...)2022-12-013 820,00878,604 698,6017.(...)2022-12-063 550,00816,504 366,5018.(...)2022-12-133 450,00793,504 243,5019.(...)2022-12-163 150,00724,503 874,5020.(...)2022-12-203 350,00770,504 120,5021.(...)2022-12-212 650,00609,503 259,50E. K.NIP(...)Z których łączna kwota podatku należnego wynosi 350 798,52 złtj. o przestępstwo skarbowe zart. 62 § 2a kksw zw. zart. 6 § 2 kksw zw. zart. 9 § 3 kksorzeka:IuznajeoskarżonegoK. M.za winnego popełnienia czynu zarzucanego mu aktem oskarżenia z tym ustaleniem, że oba zarzuty stanowią jeden czyn zabroniony 62§ 2 kksw zw. zart. 6 § 2 kksw zw. zart. 9 § 3 kks. i za to na podstawieart. 62§2kkswymierza mu karę 1 (jednego) roku pozbawienia wolności i karę 200 (dwustu) stawek dziennych grzywny przyjmując wartość jednej stawki dziennej za równą 150 zł (sto pięćdziesiąt złotych) ;IIna podstawieart. 69§1 kkiart. 70§1kkw zw. zart. 20§1kkswykonanie orzeczonej kary pozbawienia wolności zawiesza oskarżonemu warunkowo na okres próby wynoszący 3 (trzy) lata;IIIna podstawieart. 35kksorzeka środek karny poprzez podania wyroku do publicznej wiadomości poprzez umieszczenie jego treści na stronie Sądu Rejonowego w Toruniu na okres miesiąca;IVzwalnia oskarżonego od obowiązku uiszczenia opłaty sądowej, zaś wydatkami postępowania obciąża Skarb Państwa.