Esas No:2017\/2753<\/strong> 11. Ceza Dairesi 2017\/2753 E. , 2021\/3284 K.<\/p>\n\n\n\n MAHKEMES\u0130<\/strong> :Asliye Ceza Mahkemesi 1- 2011 takvim y\u0131l\u0131nda sahte fatura d\u00fczenleme su\u00e7undan kurulan h\u00fckme y\u00f6nelik temyiz nedenlerinin incelenmesinde; KAR\u015eI<\/strong>OY<\/strong><\/p>\n\n\n\n Temyiz incelenmesine konu olan somut olayda;\u00a026.07.2013\u00a0<\/strong>tarihinde Maliye Bakanl\u0131\u011f\u0131 V**** *** Kurulu taraf\u0131ndan yap\u0131lan inceleme \u00fczerine ger\u00e7ekle\u015fen eylemde; san\u0131k … ba\u015ftan beri yapt\u0131\u011f\u0131 bir plan dahilinde Antalya V**** *** M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden\u00a07970026599\u00a0<\/strong>vergi kimlik numaral\u0131 vergi m\u00fckellefiyetlili\u011fini tesis ederek, vergi m\u00fckellefiyetinin avantajlar\u0131 ile temin etti\u011fi faturalar\u0131 hukuki ve fiili kesinti s\u00f6z konusu olmaks\u0131z\u0131n; 2010-2011 y\u0131llar\u0131nda ger\u00e7ek bir mal teslimine dayanmaks\u0131z\u0131n komisyon kar\u015f\u0131l\u0131\u011f\u0131 sahte fatura d\u00fczenleme su\u00e7undan s\u00fcbut bulan eylemi ger\u00e7ekle\u015ftirmi\u015ftir. T.C.Yarg\u0131tay11. Ceza Dairesi Esas No:2017\/2753Karar No:2021\/3284K. Tarihi: 11. Ceza Dairesi 2017\/2753 E. , 2021\/3284 K. MAHKEMES\u0130 :Asliye Ceza MahkemesiSU\u00c7 : Sahte fatura d\u00fczenlemeH\u00dcK\u00dcM : Mahkumiyet 1- 2011 takvim y\u0131l\u0131nda sahte fatura d\u00fczenleme su\u00e7undan kurulan h\u00fckme y\u00f6nelik temyiz nedenlerinin incelenmesinde;TCK‘nin 53. maddesinin uygulanmas\u0131nda Anayasa Mahkemesi’nin 08.10.2015 tarih, 2014\/140 esas ve 2015\/85 karar say\u0131l\u0131 iptal karar\u0131n\u0131n infaz a\u015famas\u0131nda g\u00f6zetilmesi m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.Yarg\u0131lama…<\/p>\n","protected":false},"author":1,"featured_media":10362,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[74],"tags":[],"_links":{"self":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11190"}],"collection":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=11190"}],"version-history":[{"count":1,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11190\/revisions"}],"predecessor-version":[{"id":11191,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11190\/revisions\/11191"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/media\/10362"}],"wp:attachment":[{"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=11190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=11190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=11190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Karar No:2021\/3284<\/strong>
K. Tarihi:<\/strong><\/p>\n\n\n\n
SU<\/strong>\u00c7 : Sahte fatura d\u00fczenleme
H\u00dcK\u00dcM<\/strong> : Mahkumiyet<\/p>\n\n\n\n
TCK<\/strong>‘nin 53. maddesinin uygulanmas\u0131nda Anayasa Mahkemesi’nin 08.10.2015 <\/strong>tarih, 2014\/140 esas ve 2015\/85 karar say\u0131l\u0131 iptal karar\u0131n\u0131n infaz a\u015famas\u0131nda g\u00f6zetilmesi m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.
Yarg\u0131lama s\u00fcrecindeki i\u015flemlerin hukuka uygun olarak yap\u0131ld\u0131\u011f\u0131, iddia ve savunmada ileri s\u00fcr\u00fclen g\u00f6r\u00fc\u015fler ile delillerin gerek\u00e7eli kararda g\u00f6sterilip tart\u0131\u015f\u0131larak de\u011ferlendirildi\u011fi, vicdani kan\u0131n\u0131n deliller ve dosyadaki bilgilerle uyumlu olarak kesin verilere dayand\u0131r\u0131ld\u0131\u011f\u0131, fiilin san\u0131k taraf\u0131ndan ger\u00e7ekle\u015ftirildi\u011finin saptand\u0131\u011f\u0131, fiile uyan su\u00e7 tipi ile yapt\u0131r\u0131mlar\u0131n do\u011fru bi\u00e7imde belirlenip uyguland\u0131\u011f\u0131, kurulan h\u00fck\u00fcmde bir ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f; san\u0131\u011f\u0131n temyiz nedenleri yerinde g\u00f6r\u00fclmedi\u011finden, h\u00fckm\u00fcn ONANMASINA<\/strong>,
II<\/strong>-2010 takvim y\u0131l\u0131nda sahte fatura d\u00fczenleme su\u00e7undan kurulan h\u00fckme y\u00f6nelik temyiz nedenlerinin incelenmesine gelince;
5237 say\u0131l\u0131 TCK<\/strong>‘nin 53. maddesinin uygulanmas\u0131nda, Anayasa Mahkemesinin 08.10.2015 <\/strong>tarihli 2014\/140 Esas ve 2015 85 say\u0131l\u0131 iptal karar\u0131n\u0131n infaz a\u015famas\u0131nda g\u00f6zetilmesi m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.
Yap\u0131lan yarg\u0131lamaya, toplan\u0131p gerek\u00e7eli kararda g\u00f6sterilerek tart\u0131\u015f\u0131lan delillere, Mahkemenin olu\u015fan inan\u00e7 ve takdirine, incelenen dosya i\u00e7eri\u011fine g\u00f6re, san\u0131\u011f\u0131n di\u011fer temyiz nedenleri yerinde g\u00f6r\u00fclmemi\u015ftir. ancak;
Ayr\u0131nt\u0131lar\u0131 Yarg\u0131tay Ceza Genel Kurulu’nun 18.06.2013 <\/strong>tarihli, 2000\/8-151\/304 say\u0131l\u0131 karar\u0131nda a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, birden fazla tekerr\u00fcre esas al\u0131nabilecek h\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn bulunmas\u0131 halinde bunlardan en a\u011f\u0131r\u0131n\u0131n esas al\u0131nmas\u0131 gerekti\u011fi; san\u0131\u011f\u0131n sab\u0131ka kayd\u0131nda yer alan ve daha a\u011f\u0131r cezay\u0131 i\u00e7eren Antalya 3. Asliye Ceza Mahkemesi’nin 2005\/527 esas 2006\/1018 karar say\u0131l\u0131 ilam\u0131 yerine daha az cezaya h\u00fckmolunan Antalya 5. Asliye Ceza Mahkemesinin 2005\/1591 esas 2010\/310 karar say\u0131l\u0131 ilam\u0131n\u0131n tekerr\u00fcre esas al\u0131nmas\u0131,
Bozmay\u0131 gerektirmi\u015f, san\u0131\u011f\u0131n temyiz nedenleri bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, h\u00fckm\u00fcn 5320 say\u0131l\u0131 Kanun’un 8\/1. maddesi gere\u011fince uygulanmas\u0131 gereken 1412 say\u0131l\u0131 CMUK<\/strong>‘nin 321. maddesi uyar\u0131nca BOZULMASINA<\/strong>, ancak yeniden yarg\u0131lama yap\u0131lmas\u0131n\u0131 gerektirmeyen bu ayk\u0131r\u0131l\u0131\u011f\u0131n ayn\u0131 Kanun’un 322. maddesi uyar\u0131nca d\u00fczeltilmesi m\u00fcmk\u00fcn bulundu\u011fundan, h\u00fck\u00fcm f\u0131kras\u0131ndan TCK<\/strong>‘nin 58. maddesinin uygulanmas\u0131na ili\u015fkin b\u00f6l\u00fcm \u00e7\u0131kar\u0131larak, yerine; “Antalya 3. Asliye Ceza Mahkemesinin 2005\/527 esas 2006\/1018 karar say\u0131l\u0131 mahkumiyet h\u00fckm\u00fc tekerr\u00fcr olu\u015fturdu\u011fundan, TCK<\/strong>‘nin 58\/6-7. maddeleri uyar\u0131nca verilen cezan\u0131n m\u00fckerrirlere \u00f6zg\u00fc infaz rejimine g\u00f6re \u00e7ektirilmesine ve cezan\u0131n infaz\u0131ndan sonra denetimli serbestlik tedbirinin uygulanmas\u0131na ” ibaresinin yaz\u0131lmas\u0131 suretiyle, di\u011fer y\u00f6nleri usul ve yasaya uygun bulunan h\u00fckm\u00fcn D\u00dcZELT\u0130LEREK<\/strong>ONANMASINA<\/strong>, aleyhe temyiz bulunmad\u0131\u011f\u0131ndan, 1412 say\u0131l\u0131 CMUK<\/strong>‘nin 326\/son ve 5275 say\u0131l\u0131 Kanun’un 108\/2. maddeleri gere\u011fince ko\u015fullu sal\u0131verilmeye eklenecek s\u00fcrenin, hatal\u0131 uygulama sonucu h\u00fck\u00fcmde g\u00f6sterilen ilam nedeniyle ko\u015fullu sal\u0131verilmeye eklenecek s\u00fcreden fazla almayaca\u011f\u0131 husununun infaz a\u015famas\u0131nda g\u00f6zetilmesine,
31.03.2021 <\/strong>tarihinde Ba\u015fkan … her takvim y\u0131l\u0131n\u0131n ayr\u0131 su\u00e7u olu\u015fturmayaca\u011f\u0131 halde TCK<\/strong>‘nin 43. maddesinin uygulanmas\u0131 gerekti\u011fine dair kar\u015f\u0131 oyu ve oy \u00e7oklu\u011fu ile karar verildi.<\/p>\n\n\n\n
T\u00fcrk Ceza Kanunu’nun 1. maddesine g\u00f6re ceza kanununun amac\u0131 ki\u015fi hak ve \u00f6zg\u00fcrl\u00fcklerini kamu d\u00fczenini ve g\u00fcveninin hukuk devletini korumak ve su\u00e7 i\u015flemesini \u00f6nlemektir. T\u00fcrk Ceza Kanununun 2. maddesinde ise su\u00e7ta ve cezada kanunilik ilkesini belirlerken kanunun su\u00e7 saymad\u0131\u011f\u0131 bir fiil i\u00e7in kimseye ceza verilemez ve g\u00fcvenlik tedbiri uygulanamaz. Kanunda yaz\u0131l\u0131 cezalardan ve g\u00fcvenlik tedbirlerinden ba\u015fka bir ceza ve g\u00fcvenlik tedbirine h\u00fckmolunamaz. Su\u00e7 ve ceza i\u015flenen h\u00fck\u00fcmlerde k\u0131yas yap\u0131lamaz.\u00a0TCK<\/strong>‘nin ilgili maddeleri birlikte de\u011ferlendirildi\u011finde, vergi usul kanununun her takvim y\u0131l\u0131n\u0131n ayr\u0131 bir su\u00e7 olaca\u011f\u0131na dair yasal d\u00fczenlemenin bulunmamas\u0131, mali denetimlerin idarenin denetim esas\u0131na ve d\u00f6nemlerine g\u00f6re re’sen veya ba\u015fka soru\u015fturma gere\u011fi yap\u0131lm\u0131\u015f olmas\u0131, san\u0131\u011f\u0131n \u00fczerine at\u0131l\u0131 sahte fatura d\u00fczenleme eyleminden ba\u015flat\u0131lan soru\u015fturma ge\u00e7mi\u015f y\u0131llara ili\u015fkin yap\u0131lan denetim, tespit ile m\u00fctalaa verildi\u011fi, bu tarihten \u00f6ncesinde san\u0131\u011f\u0131n su\u00e7 i\u015fleme iradesinin ne zaman ba\u015flad\u0131\u011f\u0131, devam etti\u011fi veya hukuki kesinti olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n haz\u0131rlanan vergi de\u011ferlendirme raporu ve m\u00fctalaa ile C**** *** kamu davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda, dosya i\u00e7eri\u011finde san\u0131\u011f\u0131n su\u00e7 i\u015fleme iradesinin belirgin d\u00f6nemlerde ger\u00e7ekle\u015fti\u011fine dair san\u0131k aleyhine herhangi bir delil bulunmamas\u0131 birlikte de\u011ferlendirildi\u011finde;
213 Say\u0131l\u0131 V**** *** Kanununun sahte fatura d\u00fczenleme su\u00e7lar\u0131nda su\u00e7lar\u0131n olu\u015fumu bak\u0131m\u0131ndan her takvim y\u0131l\u0131n\u0131n ayr\u0131 su\u00e7 olu\u015ftu\u011funa ili\u015fkin yasal d\u00fczenlemenin bulunmamas\u0131 i\u015fletmenin mahiyetine g\u00f6re tedbirlerle birden \u00e7ok beyanname d\u00f6nemini idarenin her zaman tespit edebilece\u011fi, beyanname d\u00f6neminin vergi d\u00fczeni ve sistemati\u011fi a\u00e7\u0131s\u0131ndan belirlenmi\u015f olmas\u0131 san\u0131\u011f\u0131n “su\u00e7 i\u015fleme iradesinin” idarenin beyanname d\u00f6nemini belirleyen tebli\u011flerle belirlenemeyece\u011fi, Yarg\u0131tay’\u0131n yerle\u015fik i\u00e7tihatlar\u0131nda ve Doktrinin kabul\u00fcne g\u00f6re de “su\u00e7 i\u015fleme karar\u0131n\u0131” tespit etmek i\u00e7in san\u0131\u011f\u0131n ba\u015ftan itibaren yapt\u0131\u011f\u0131 bir plan dahilinde hareket etmesi gerekti\u011fi, san\u0131\u011f\u0131n yukar\u0131da belirlenen vergi m\u00fckellefiyeti ile belirtilen aleyhe fiili ve hukuki kesinti oldu\u011funun belirlenmedi\u011finden devam eden eyleminden, T\u00fcrk Ceza Kanunu genel h\u00fck\u00fcmlerine g\u00f6re san\u0131\u011f\u0131n kast\u0131n\u0131n ve su\u00e7 i\u015fleme iradesinin de\u011ferlendirilmesi gerekti\u011fi bu kapsamda san\u0131\u011f\u0131n birden fazla takvim y\u0131l\u0131 i\u00e7erisinde ger\u00e7ekle\u015fti\u011fi iddia edilen eylemlerinin hangi hukuki veya fiili kesinti oldu\u011funun belirlenemedi\u011finden dosya \u00fczerinden haz\u0131rlanan vergi de\u011ferlendirme raporu, tarh ve m\u00fctalaa ile san\u0131\u011f\u0131n su\u00e7 i\u015fleme iradesinin ne zaman yenilendi\u011finin veya kesildi\u011finin tespiti m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan, ge\u00e7mi\u015fe y\u00f6nelik yap\u0131lan inceleme ile T\u00fcrk Ceza Kanunun su\u00e7ta ve cezada kanunilik ilkesine ayk\u0131r\u0131 olarak her takvim y\u0131l\u0131 i\u00e7in ayr\u0131 su\u00e7 kabul edilmesinin m\u00fcmk\u00fcn olamayaca\u011f\u0131ndan, T\u00fcrk Ceza Kanunu’nun 43. maddesinde belirlenen zincirleme su\u00e7 h\u00fckm\u00fc uygulanmas\u0131 gerekti\u011finden san\u0131k hakk\u0131nda 2010-2011 y\u0131llar\u0131na ili\u015fkin iki kez mahkumiyet h\u00fckm\u00fc kurulmas\u0131na ili\u015fkin say\u0131n \u00e7o\u011funlu\u011fun karar\u0131na kat\u0131lm\u0131yorum.\u00a031.03.2021<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"