Esas No:2017\/3253<\/strong> 11. Ceza Dairesi 2017\/3253 E. , 2021\/2835 K.<\/p>\n\n\n\n MAHKEMES\u0130<\/strong> :Asliye Ceza Mahkemesi A) 2009 ve 2010 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenleme su\u00e7lar\u0131ndan kurulan h\u00fck\u00fcmlere y\u00f6nelik temyiz talebinin incelenmesinde; KAR\u015eI<\/strong>OY<\/strong><\/p>\n\n\n\n Temyiz incelenmesine konu olan somut olayda; 06.08.2010 <\/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 K\u0131z\u0131lbey V**** *** M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden….19749 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; 2009 ve 2010 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\/3253Karar No:2021\/2835K. Tarihi: 11. Ceza Dairesi 2017\/3253 E. , 2021\/2835 K. MAHKEMES\u0130 :Asliye Ceza MahkemesiSU\u00c7 : Sahte fatura d\u00fczenlemeH\u00dcK\u00dcM : Mahkumiyet A) 2009 ve 2010 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenleme su\u00e7lar\u0131ndan kurulan h\u00fck\u00fcmlere y\u00f6nelik temyiz talebinin incelenmesinde;5237 say\u0131l\u0131 TCK‘nin 53. maddesinin uygulanmas\u0131nda, Anayasa Mahkemesinin 08.10.2015 tarih, 2014\/140 Esas ve 2015\/85 Karar say\u0131l\u0131 iptal karar\u0131n\u0131n infaz a\u015famas\u0131nda…<\/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\/11204"}],"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=11204"}],"version-history":[{"count":1,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11204\/revisions"}],"predecessor-version":[{"id":11205,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11204\/revisions\/11205"}],"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=11204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=11204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=11204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Karar No:2021\/2835<\/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
5237 say\u0131l\u0131 TCK<\/strong>‘nin 53. maddesinin uygulanmas\u0131nda, Anayasa Mahkemesinin 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\u0131laman\u0131n hukuka uygun olarak yap\u0131ld\u0131\u011f\u0131, iddia ve savunmada ileri s\u00fcr\u00fclen hususlar\u0131n gerek\u00e7eli kararda g\u00f6sterilip tart\u0131\u015f\u0131larak de\u011ferlendirildi\u011fi, fiilin san\u0131k taraf\u0131ndan ger\u00e7ekle\u015ftirildi\u011finin saptand\u0131\u011f\u0131, su\u00e7 vasf\u0131n\u0131n do\u011fru bi\u00e7imde belirlendi\u011fi, cezan\u0131n kanuni takdir s\u0131n\u0131rlar\u0131nda uyguland\u0131\u011f\u0131, incelenen dosyaya g\u00f6re kurulan h\u00fck\u00fcmlerde bir isabetsizlik bulunmad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f, san\u0131\u011f\u0131n temyiz nedenleri yerinde g\u00f6r\u00fclmedi\u011finden h\u00fck\u00fcmlerin ONANMASINA<\/strong>,
B) 2008 takvim y\u0131l\u0131nda sahte fatura d\u00fczenleme su\u00e7undan kurulan h\u00fckme y\u00f6nelik temyiz talebinin incelenmesinde;
San\u0131\u011fa y\u00fcklenen 2008 takvim y\u0131l\u0131nda sahte fatura d\u00fczenleme su\u00e7unun Kanun’daki cezas\u0131n\u0131n t\u00fcr\u00fc ve \u00fcst s\u0131n\u0131r\u0131na g\u00f6re, 5237 say\u0131l\u0131 TCK<\/strong>‘nin 66\/1-e ve 67\/4. maddelerinde \u00f6ng\u00f6r\u00fclen ola\u011fan\u00fcst\u00fc dava zamana\u015f\u0131m\u0131n\u0131n, en aleyhe kabulle 31.12.2008 <\/strong>olan su\u00e7 tarihinden temyiz inceleme tarihine kadar ger\u00e7ekle\u015fti\u011fi anla\u015f\u0131lm\u0131\u015f, san\u0131\u011f\u0131n temyiz nedenleri bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden di\u011fer y\u00f6nleri incelenmeyen h\u00fckm\u00fcn 5320 say\u0131l\u0131 Kanunun 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 hususta, ayn\u0131 Kanun’un 322. maddesindeki yetkiye dayan\u0131larak karar verilmesi m\u00fcmk\u00fcn oldu\u011fundan, san\u0131k hakk\u0131ndaki kamu davas\u0131n\u0131n ger\u00e7ekle\u015fen ola\u011fan\u00fcst\u00fc dava zamana\u015f\u0131m\u0131 nedeniyle 5271 say\u0131l\u0131 CMK<\/strong>‘nin 223\/8. maddesi gere\u011fince D\u00dc\u015eMES\u0130NE<\/strong>, Ba\u015fkan …’in her takvim y\u0131l\u0131n\u0131n ayr\u0131 su\u00e7 olu\u015fturmayaca\u011f\u0131ndan san\u0131k hakk\u0131nda TCK<\/strong>‘nin 43. maddesi uygulanmas\u0131 gerekti\u011fi hakk\u0131nda kar\u015f\u0131 oyu ve 22.03.2021 <\/strong>tarihinde oy \u00e7oklu\u011fu ile karar verildi.<\/p>\n\n\n\n
T\u00fcrk Ceza Kanununun 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. TCK<\/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\/kullanma 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 tebli\u011flerle 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 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 Kanununun 43. maddesinde belirlenen zincirleme su\u00e7 h\u00fckm\u00fc uygulanmas\u0131 gerekti\u011finden san\u0131k hakk\u0131nda 2009 ve 2010 y\u0131llar\u0131na ili\u015fkin iki kez mahkumiyet h\u00fckm\u00fc kurulmas\u0131n\u0131n onanmas\u0131na ili\u015fkin say\u0131n \u00e7o\u011funlu\u011fun karar\u0131na kat\u0131lm\u0131yorum. 22.03.2021<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"