Sahte fatura düzenleme - Yargıtay 11. Ceza Dairesi 2019/2220 Esas 2019/7137 Karar Sayılı İlamı
Esas No: 2019/2220
Karar No: 2019/7137
Karar Tarihi: 09.10.2019
Sahte fatura düzenleme - Yargıtay 11. Ceza Dairesi 2019/2220 Esas 2019/7137 Karar Sayılı İlamı
Özet:
Sanık “…” is accused and found guilty of forging invoices in the criminal case filed against him/her in 2019/2220 E. The same charges were filed against the defendant in another case (2010/578) with reference to the same tax offense report, where the defendant was also found guilty. The two cases were merged into one and, therefore, the sentence in this case should have been rejected citing Article 223/7 of the Turkish Criminal Procedure Code. However, the sentence was passed, which necessitated it to be canceled. The reasons for the change are not discussed in detail as they are deemed to be correct. The verdict was therefore overturned under the provisions of the Code of Criminal Procedure No. 5320, and the decision was taken unanimously by the court on October 9, 2019.Article 223/7 of the Turkish Criminal Procedure Code states that \"If there is already a previous conviction or an ongoing case against the same offender for the same act, the case shall be dismissed.\" 1412 of the Code of Criminal Procedure No. was applied accordingly to overturn the decision.
