Penal - Rol N° O-96-2018

This document details a judicial case where the Servicio de Impuestos Internos (SII) pressed charges against Carolina Alejandra Manzano Sepúlveda. The case revolves around the fraudulent use of 36 false invoices between September 2005 and March 2008, aimed at illicitly reducing tax liabilities. The accused, operating a minor construction business, registered these fake invoices from eight purported suppliers in her accounting records. These invoices were used to falsely claim Value Added Tax (VAT) credits and to reduce the taxable base for Income Tax (First Category and Global Complementary) for the fiscal years 2006 and 2008. The court found her guilty of repeated tax offenses under Article 97, No. 4, of the Tax Code, encompassing both income tax and VAT fraud. The court imposed prison sentences and fines, which were then substituted with conditional remission, subject to specific conditions. Mitigating factors, such as prior good conduct and substantial cooperation, were considered, leading to a reduction in the penalty. The defense argued lack of intent and deception by a third party, but the court ultimately found the evidence of forgery and intent sufficient. The case highlights the importance of verifying invoice legitimacy and the consequences of tax evasion.

• Datos básicos del caso: * Tribunal: Tribunal de Juicio Oral en lo Penal de Los Ángeles. * RIT: 96-2018. * RUC: 1010011847-0. * Fecha: 25 de enero de 2019. * Tipo de procedimiento: Juicio oral en lo penal.

• Hechos acreditados: * En la comuna de Los Ángeles, entre septiembre de 2005 y marzo de 2008, Nombre, con giro de obras menores en construcción, registró maliciosamente en sus libros de compraventa 36 facturas falsas de 8 supuestos proveedores. * Se utilizaron fraudulentamente las facturas para respaldar el crédito fiscal del IVA, disminuyendo la carga tributaria. * Las facturas falsas corresponden a: * Dos facturas de Nombre. * Cuatro facturas de Agroindustrial Santa Marta Ltda. * ...