Esas No:2020\/1924<\/strong> 11. Ceza Dairesi 2020\/1924 E. , 2021\/2666 K.<\/p>\n\n\n\n MAHKEMES\u0130<\/strong> :Asliye Ceza Mahkemesi I. San\u0131k … hakk\u0131nda 2009, 2010 ve 2011 takvim y\u0131llar\u0131nda, san\u0131k … hakk\u0131nda 2010 ve 2011 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenleme su\u00e7lar\u0131ndan verilen mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik temyiz incelemesi: KAR\u015eI<\/strong>OY<\/strong><\/p>\n\n\n\n Temyiz incelenmesine konu olan somut olayda; 25.07.2012 <\/strong>tarihinde Maliye Bakanl\u0131\u011f\u0131 V**** *** Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan ihbar \u00fczerine ger\u00e7ekle\u015fen eylemde; san\u0131klar … ve … ba\u015ftan beri yapt\u0131\u011f\u0131 bir plan dahilinde Konak V**** *** ….35052 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; san\u0131k … 2009, 2010 ve 2011 y\u0131llar\u0131nda, san\u0131k … 2010 ve 2011 takvim 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:2020\/1924Karar No:2021\/2666K. Tarihi: 11. Ceza Dairesi 2020\/1924 E. , 2021\/2666 K. MAHKEMES\u0130 :Asliye Ceza MahkemesiSU\u00c7 : Sahte fatura d\u00fczenlemeH\u00dcK\u00dcM : Mahkumiyet I. San\u0131k … hakk\u0131nda 2009, 2010 ve 2011 takvim y\u0131llar\u0131nda, san\u0131k … hakk\u0131nda 2010 ve 2011 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenleme su\u00e7lar\u0131ndan verilen mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik temyiz incelemesi:Yarg\u0131laman\u0131n hukuka uygun olarak yap\u0131ld\u0131\u011f\u0131,…<\/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\/11214"}],"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=11214"}],"version-history":[{"count":1,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11214\/revisions"}],"predecessor-version":[{"id":11215,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/11214\/revisions\/11215"}],"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=11214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=11214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.avrasyahukuk.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=11214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Karar No:2021\/2666<\/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
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, fiillerin san\u0131klar 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\u0131klar m\u00fcdafilerinin temyiz nedenleri yerinde g\u00f6r\u00fclmemi\u015f oldu\u011fundan, h\u00fck\u00fcmlerin ONANMASINA<\/strong>,
II<\/strong>. San\u0131k … hakk\u0131nda 2009, 2010 ve 2011 takvim y\u0131llar\u0131nda, san\u0131k … hakk\u0131nda 2009 takvim y\u0131l\u0131nda sahte fatura d\u00fczenleme su\u00e7lar\u0131ndan verilen mahkumiyet h\u00fck\u00fcmlerine y\u00f6nelik temiz incelemesi:
San\u0131k …’un, muhasebeci oldu\u011funu, \u015firketin kurulu\u015f i\u015flemleri i\u00e7in san\u0131k … taraf\u0131ndan kendisine vekaletname verildi\u011fini, \u015firketin \u00f6n muhasebe eleman\u0131 … taraf\u0131ndan g\u00f6nderilen fatura ve banka makbuzlar\u0131n\u0131 defterlere i\u015fledi\u011fini ve beyannameleri verdi\u011fini, \u015firket i\u015fleri ile ilgisinin bulunmad\u0131\u011f\u0131n\u0131 belirtmesi, \u015firket m\u00fcd\u00fcr\u00fc olan san\u0131k …’nun, \u0130zmir 22. Noterli\u011finin 04.05.2010 <\/strong>tarihli, 7202 yevmiye numaral\u0131 vakaletnamesi ile …’\u0131 vekil tayin etmesi, san\u0131k …’\u0131n 2009 y\u0131l\u0131nda \u015firketle ilgisi olmad\u0131\u011f\u0131n\u0131 savunmas\u0131 kar\u015f\u0131s\u0131nda ger\u00e7e\u011fin ku\u015fkuya yer vermeyecek \u015fekilde tespiti a\u00e7\u0131s\u0131ndan; 2009, 2010 ve 2011 takvim y\u0131llar\u0131nda \u0130zay Petrol Ltd. \u015eirketinin faturalar\u0131n\u0131 kullanan m\u00fckellef veya \u015firketler hakk\u0131nda kar\u015f\u0131t inceleme raporlar\u0131n\u0131n d\u00fczenlenip d\u00fczenlenmedi\u011fi ara\u015ft\u0131r\u0131larak, ilgili \u015firket yetkilileri ve m\u00fckellefler hakk\u0131nda sahte fatura kullanma su\u00e7undan dava a\u00e7\u0131l\u0131p a\u00e7\u0131lmad\u0131\u011f\u0131 sorulup, a\u00e7\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde dava dosyalan getirtilip incelenerek bu davay\u0131 ilgilendiren delillerin onayl\u0131 \u00f6rneklerinin dava dosyas\u0131na intikal ettirilmesi; su\u00e7 konusu faturalar san\u0131klara g\u00f6sterilerek faturalardaki yaz\u0131 ve imzalar\u0131n kendilerine ait olup olmad\u0131\u011f\u0131n\u0131n sorulmas\u0131, kabul etmemeleri halinde, san\u0131klar\u0131n yaz\u0131 ve imza \u00f6rnekleri temin edilerek, faturalardaki yaz\u0131 ve imzalar\u0131n aidiyeti y\u00f6n\u00fcnden uzman bir kurum veya kurulu\u015ftan rapor al\u0131nmas\u0131; su\u00e7 konusu faturalar\u0131 kullanan \u015firket yetkilileri veya m\u00fckellefler tan\u0131k olarak dinlenilerek s\u00f6z\u00fc edilen faturalar\u0131 hangi hukuki ili\u015fkiye dayanarak kimden ald\u0131klar\u0131n\u0131n, san\u0131klar\u0131 tan\u0131y\u0131p tan\u0131mad\u0131klar\u0131n\u0131n sorulmas\u0131; san\u0131k …’un savunmas\u0131nda \u0130zay Petrol Ltd. \u015eirketinde \u00f6n muhasebe eleman\u0131 olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 belirtti\u011fi, 15.02.2011 <\/strong>ve 23.05.2011 <\/strong>tarihli yoklamalarda haz\u0131r bulundu\u011fu anla\u015f\u0131lan …, su\u00e7 konusu faturalar\u0131 kullanan Ersier Maden Hafriyat \u0130n\u015f. San. ve Tic. Ltd. \u015eirketi yetkilisinin beyan\u0131nda ismi ge\u00e7en, \u0130zay Petrol Ltd. \u015eirketinde \u00e7al\u0131\u015ft\u0131\u011f\u0131 anla\u015f\u0131lan …, su\u00e7 konusu faturalar\u0131 kulland\u0131\u011f\u0131 tespit edilen Metedizel Otomotiv Nakliyat San. ve Tic. Ltd. \u015eti. yetkilisinin, \u0130zay Petrol Ltd. \u015eirketi ad\u0131na muhatap olduklar\u0131n\u0131 belirttikleri… isimli ki\u015finin a\u00e7\u0131k kimlik bilgileri belirlenip, s\u00f6z konusu ki\u015filerin tan\u0131k s\u0131fat\u0131yla dinlenilerek, \u015firketi fiilen kimin idare etti\u011finin, san\u0131k …’\u0131n 2009 y\u0131l\u0131nda \u015firket i\u015flerini takip edip etmedi\u011finin, san\u0131klar\u0131n \u015firketteki g\u00f6revlerinin, faturalar\u0131n kimler taraf\u0131ndan d\u00fczenlendi\u011finin sorulmas\u0131, \u015firketin bast\u0131rd\u0131\u011f\u0131 faturalarla ilgili sipari\u015fleri kimin verdi\u011finin, \u00f6demeyi kimin yapt\u0131\u011f\u0131n\u0131n, 23.10.2000,<\/strong>14.01.2010 <\/strong>ve 01.11.2010 <\/strong>tarihlerinde Mat Grup Ambalaj S\u00fcrekli Form Matbaada bas\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lan faturalar\u0131n kimin taraf\u0131ndan teslim al\u0131nd\u0131\u011f\u0131n\u0131n tespit edilmesi, \u015firketin banka hesaplar\u0131 ile ticaret odas\u0131 kay\u0131tlar\u0131 ara\u015ft\u0131r\u0131l\u0131p \u015firket ad\u0131na kimlerin i\u015f ve i\u015flemlerde bulundu\u011funun ara\u015ft\u0131r\u0131lmas\u0131 ve sonucuna g\u00f6re t\u00fcm deliller birlikte de\u011ferlendirilerek san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n belirlenmesi gerekirken, eksik ara\u015ft\u0131rma ve inceleme ile h\u00fck\u00fcmler kurulmas\u0131,
Yasaya ayk\u0131r\u0131, san\u0131klar … ve … m\u00fcdafilerinin temyiz ilenleri bu itibarla yerinde g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan, h\u00fck\u00fcmlerin bu sebeplerden dolay\u0131 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>,
16.03.2021 <\/strong>tarihinde Ba\u015fkan …’in san\u0131k …’nun 2009, 2010 ve 2011 takvim y\u0131llar\u0131nda, san\u0131k … hakk\u0131nda da 2010 ve 2011 takvim y\u0131llar\u0131nda sahte fatura d\u00fczenleme su\u00e7unun her takvim y\u0131l\u0131na ait ayr\u0131 mahkumiyet h\u00fckm\u00fc kurulmayaca\u011f\u0131na ve san\u0131klar hakk\u0131nda TCK<\/strong>‘nin 43. maddesi gere\u011fi zincirleme su\u00e7 h\u00fck\u00fcmleri uygulanmas\u0131 gerekti\u011fine dair kar\u015f\u0131 oyu ve 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\u0131klar\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\u0131klar\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\u0131klar\u0131n su\u00e7 i\u015fleme iradesinin belirgin d\u00f6nemlerde ger\u00e7ekle\u015fti\u011fine dair san\u0131klar 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 de vergi d\u00fczeni ve sistemati\u011fi a\u00e7\u0131s\u0131ndan belirlenmi\u015f olmas\u0131, san\u0131klar\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\u0131klar\u0131n ba\u015ftan itibaren yapt\u0131\u011f\u0131 bir plan dahilinde hareket etmesi gerekti\u011fi, san\u0131klar\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\u0131klar\u0131n kast\u0131n\u0131n ve su\u00e7 i\u015fleme iradesinin de\u011ferlendirilmesi gerekti\u011fi bu kapsamda san\u0131klar\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\u0131klar\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 Kanununun 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, 2010 ve 2011 y\u0131llar\u0131na ili\u015fkin \u00fc\u00e7 kez, san\u0131k … hakk\u0131nda 2010 ve 2011 y\u0131llar\u0131na ili\u015fkin iki kez mahkumiyet h\u00fck\u00fcmleri kurulmas\u0131na ili\u015fkin say\u0131n \u00e7o\u011funlu\u011fun karar\u0131na kat\u0131lm\u0131yorum. 16.03.2021<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"