In the courtroom, many eyes once again focused on the defense lawyer. The prosecutor raised another huge problem - indeed, if the funds Morimoto had obtained far exceeded the company's arrears in subsidy fees, then this part

Doesn’t excess funds necessarily constitute corruption?

The senior university officials in the auditorium were originally a little nervous because of Kitahara's defense, but after hearing Iwanaga's strong counterattack, they relaxed a lot. As expected, the legal level of the prosecutor's office is still first-rate. No, that kind of

A level that blackmail lawyers can compete with.

Yuki, who had been sitting in the corner, although she was already an audit investigator who had seen big storms, was gradually infected by the tense atmosphere of the trial without knowing it. At this moment, she heard the prosecutor's words

After this discussion, I unconsciously became nervous in my heart.

Beiyuan stood in the courtroom with a nonchalant expression on his face.

The next second, the corners of his mouth raised slightly.

It seemed like this battle was about to reach the most bloody and cruel turning point, and the victor would be him.

It seemed as if the elite armored cavalry that had been ambushing the flanks rushed out at this moment. Their silver armor flashed and their horses' hooves resounded. The entire huge cavalry suddenly appeared, piercing the weakest point of the enemy's infantry line like a spear.

.

When Iwanaga saw Kitahara's expression, he couldn't help but be stunned for a moment. At this moment, he couldn't understand why the defense lawyer could still show such a relaxed expression.

"Chief Judge." Beihara's voice sounded, "In fact, most of the funds withdrawn from the company are private income obtained by the researchers from external commissions in the name of the club, and are not so-called public funds."

"Although Kurahashi Electronic Instrument Co., Ltd. is an industry-research joint venture of Kyoto University, in fact, the number of research and development commissioned projects that Kurahashi Corporation undertakes from the Faculty of Engineering every year is extremely limited. The scientific research funds directly obtained from the university can only

Barely supporting the operation of the club."

"In this case, the club allowed the researcher to accept external entrustment and engage in part-time R&D activities. In other words, the portion of the funds that the prosecutor claimed exceeded the talent subsidy was actually the researcher's income from part-time R&D activities, not

So-called public research funding.”

"For example, this is like a comic company. In addition to completing the tasks assigned by the company, the professional writers inside also go out to undertake commercial illustration and other tasks."

"The twelve researchers involved in the case have each undertaken many commissions from the industry, such as paper translation, data compilation, lecture training, theoretical model development, etc. The income earned from these external commissions actually belongs to the employees.

The income is not the company’s income. Therefore, Morimoto withdrew the money from the company only to help the employees receive their part-time income. The prosecutor’s office’s corruption charges for this fact are obviously inappropriate!”

In an instant, the lawyer named Kitahara once again tore apart the chain of evidence in the prosecutor's office.

"The defense lawyer is distorting the facts!" Iwanaga quickly refuted: "The chief referee and lawyer just talked about the translation of these papers, data collection, lecture training, theoretical model development, etc., there are excerpts of these contracts in the criminal files,

In volumes 65 to 66 of the criminal file, the seals on these contracts are clearly the seals of Cangqiao Electronic Instrument Co., Ltd. These research and development commissions cannot be regarded as commissions undertaken by the researchers themselves!"

"Chief Referee!" Kitahara responded immediately, "Although the above-mentioned contract was stamped by Kurahashi Corporation, the authorized signatories were the twelve researchers involved in the case. Although the contract was stamped by the company, the negotiation and undertaking of the project,

All matters such as development and execution are completed by the researchers themselves, and Cangqiao Club is not involved. These entrusting companies also clearly know that they are entrusting individual researchers, not Cangqiao Club."

"Hmph!" Iwanaga sneered, "If that's the case, then why do these companies go to the trouble of signing contracts with Kurahashi Corporation instead of directly signing contracts with these researchers? The defender's argument is logically untenable. If it is true

It is the researcher’s personal income, and there is absolutely no need for them to borrow the name of the club.”

"It seems that the prosecutor's office is really not familiar with the operation of the industry." Kitahara also sneered, "The reason why they signed a contract with Kurahashi Club instead of signing a contract with the researcher is because Kurahashi Club can issue

Consumption tax invoices. The relevant invoice inputs can be used by these entrusting companies to deduct their consumption tax. If the entrusting company signs a contract with an individual researcher, the researcher cannot issue an invoice at all. Therefore, even if it is a part-time research activity by the researcher, they

I will also choose to do it through Cangqiao Club."

[Input deduction]

[The so-called input deduction refers to the deduction issue in turnover tax. For example, company A sells a batch of wooden boards to company B and issues a turnover tax invoice containing 8%. When company B processes the wooden boards, it then sells them to company C.

After the tax liability of turnover tax is also generated, enterprise B can use the turnover tax invoice obtained by enterprise A to deduct the turnover tax it should pay. This is called input deduction]

After Kitahara finished speaking, even the judge on the bench nodded slightly. Obviously, from the perspective of tax liability, although it is a research and development activity undertaken by a researcher personally, it must also be done in the name of Kurahashi Corporation.

To undertake, this operation is reasonable.

When Iwanaga heard these words, he was choked and speechless for a moment.

When these reasons were stated, even his heart was vaguely convinced and could not be refuted.

The senior prosecutor did not expect that he would have such a day and be forced by the defense lawyer to have nothing to say.

Fallacy!

It's obviously a fallacy, but it can't be refuted!

Iwanaga gritted his teeth and spoke again: "Then what happened to the funds that Morimoto withdrew from the club on the pretext of having to pay social insurance? Isn't this part of the funds corruption?! This part of the funds, there are

Are they being used to pay employees’ social insurance?!”

After the words fell, Kitahara responded immediately: "Although the referee, Morimoto, withdrew the funds from the club and deposited them into his personal account, he did not use the funds until the incident. What's more important is that Morimoto transferred them to his personal account.

The password of this personal account at Mizuho Bank tells Kurahashi Club's finances. Kurahashi Club actually knows the account number and password of the personal account. Although the funds are transferred from the club's public account to the personal private account, the funds have never left.
Chapter completed!