The Regional Court in Poznań acquitted a client represented by SMM Legal, who manufactures and sells wooden pallets, in appeal proceedings. The judgment concluded a case lasting several years concerning tax fraud and allegedly fictitious invoices issued by a contractor.
Criminal proceedings were initiated as a result of the Tax Office questioning documents from a three-month period. SMM Legal’s client, a small entrepreneur engaged in the production and sale of wooden pallets, was accused by the prosecutor’s office of tax fraud consisting in settling costs on the basis of allegedly fictitious invoices received from his contractor.
The cooperation between the Law Firm’s client and the contractor lasted several years. The invoices were issued at a time when the contractor was not conducting business activity – he was subject to enforcement proceedings. Therefore, he did not admit to issuing the documents before the law enforcement authorities and the court, which resulted in our client being charged with criminal liability. The law enforcement authorities (tax office, prosecutor’s office, police) relied solely on the contractor’s testimony, without conducting an in-depth investigation.
In response to the limited scope of action by the authorities, the law firm undertook non-standard, extensive evidentiary activities, which confirmed the existence of business relations between the parties and demonstrated the contractor’s activity during the period when the disputed invoices were issued. It was proven that the disputed documents reflected real economic transactions and were actually issued and signed by the contractor.
The District Court in Szamotuły found our client guilty, but in the appeal proceedings, the Regional Court in Poznań agreed with all the defence arguments presented by the law firm. The positive outcome of the case is the result of the consistent and multifaceted work of Krzysztof Urbańczak, head of the Criminal Law Department and Partner at SMM Legal.
