Penal - Rol O-20928-2015

The case involves Aldo Franco Morelli Bonilla, who, as legal representative of IMN INDUSTRIAL S.A., registered 60 false invoices between October 2010 and March 2013. These invoices were used to improperly increase VAT credit and decrease the company's tax liability. Morelli Bonilla also registered the net amounts of these false invoices as costs or expenses for Tax Years 2011-2013, evading Income Tax and the special tax under Article 21 of the Income Tax Law. Augusto Bellolio Casaccia, legal representative of Empresa Constructora Bellolio Limitada, stated he did not know IMN Industrial Limitada or have transactions with them. Morelli Bonilla was charged with undue tax refund under Article 97, number 4 of the Tax Code. He received a sentence of three years and one day of imprisonment, plus accessory penalties and a fine of $6,000,000. The sentence was substituted with intensive supervised liberty and included a mandatory tax or financial education program. The tribunal considered mitigating factors from the Penal Code.

• Datos básicos del caso: * Tribunal: Séptimo Juzgado de Garantía de Santiago. * RUC: 1510039859-9. * RIT: 20928-2015. * Fecha de la sentencia: 17 de noviembre de 2020. * Tipo de procedimiento: Abreviado.

• Hechos acreditados: * Entre octubre de 2010 y marzo de 2013, Nombre, en calidad de representante legal de IMN INDUSTRIAL S.A., registró y contabilizó 60 facturas falsas de 9 supuestos proveedores. * Estas facturas se utilizaron para incrementar indebidamente el IVA crédito fiscal y disminuir la carga tributaria de la empresa. * Además, en los Años Tributarios 2011 a 2013, registró los montos netos de las facturas falsas en cuentas de costo o gasto, evadiendo el Impuesto de Primera Categoría y el Impuesto Único del artícul...