{"status":"available","doknr":"OLD222074","ecli":"ECLI:DE:LGBO:2011:0524.II6KLS35JS58.10.4.00","court":"Landgericht Bochum","senate":null,"decided":"2011-05-24","aktenzeichen":"II-6 KLs-35 Js 58/10-4/11","doktyp":"Urteil","leitsatz":null,"text_plain":"Tenor\n\nDer Angeklagte ist der Steuerhinterziehung in 19 Fällen schuldig. Er wird deshalb zu einer Gesamtfreiheitsstrafe von 3 Jahren 4 Monaten verurteilt.\n\nDer Angeklagte hat die Kosten des Verfahrens und seine eigenen notwendigen Auslagen zu tragen.\n\n- §§ 370 Abs. 1 Nr. 1 und Nr. 2, Abs. 3 Nr. 1 AO, 18 UStG, 52, 53 52, 53 StGB -\n\n1\n\nG r ü n d e :\n\n 2\n\n \n\n 3\n\n(abgekürzt gemäß § 267 Abs. 4 StPO)\n\n 4\n\n \n\n 5\n\n \n\n 6\n\nI.\n\n 7\n\n \n\n 8\n\nProzessgegenstand:\n\n 9\n\nUnter dem 10.03.2011 hat die Staatsanwaltschaft Bochum gegen den Angeklagten und den früheren Mitangeklagten C Anklage erhoben und dem Angeklagten Steuerhinterziehung in 21 Fällen zur Last gelegt. \n\n \n 10\n\nAm 06.04.2011 hat die Kammer die Anklage zugelassen und das Hauptverfahren eröffnet. Gleichzeitig wurde das Verfahren gegen den Angeklagten zur gesonderten Verhandlung und Entscheidung abgetrennt. \n\n 11\n\nAm zweiten Hauptverhandlungstag hat die Kammer die Tatvorwürfe der Nichtabgabe der Steuererklärung für 2007 und der unrichtigen Umsatzsteuervoranmeldung für die Monate 5/2009 und 7/2010 zur gesonderten Verhandlung und Entscheidung abgetrennt. \n\n \n \n 12\n\nII.\n\n \n 13\n\nZur Person:\n\n 14\n\nDer Angeklagte wurde am 08.06.1983 in S als jüngstes Kind von insgesamt sieben Kindern geboren. Seine Eltern waren 1973 aus der Türkei nach Deutschland gekommen. Sein Vater, der sich heute wieder in der Türkei aufhält, arbeitete als Bergmann. \n\n \n 15\n\n1989 wurde der Angeklagte eingeschult und wechselte später auf die Gesamtschule, die er im Jahr 2000 nach der 9. Klasse mit einem Abgangszeugnis verließ, da er den Leistungsanforderungen nicht gewachsen war. \n\n \n 16\n\nAnschließend arbeitete im Autohandel seiner Schwester M, wo er Fahrzeuge aufbereitete. Dort hatte er  bereits während seiner Schulzeit geholfen. Im Jahr 2001 meldete der Angeklagte auf Vorschlag seines älteren Bruders, des vormaligen Mitangeklagten C, erstmalig einen eigenen Autohandel an. Dieser lief jedoch nicht gut. Nach etwa einem Jahr betrieb der Angeklagte dieses Geschäft faktisch nicht weiter. Das Gewerbe wurde schließlich im Jahr 2005 zwangsweise abgemeldet. \n\n \n 17\n\nVon 2002 bis 2007 war der Angeklagte als Aushilfe in verschiedenen Betrieben seiner Geschwister (Bäckerei, Döner-Laden, Autohandel) tätig. Ferner wurde er von seinem Vater für etwa 18 Monate als Hausmeister im Haus C Straße 192 angestellt. \n\n \n 18\n\nIm Anschluss daran meldete der Angeklagte im September 2008 die Firma „S1“ an. \n\n \n 19\n\nGewohnt hat der Angeklagte bislang stets im elterlichen Haushalt. Er hat eine Verlobte in der Türkei, die er bald heiraten und sich mit dieser eine eigene Wohnung suchen möchte. \n\n \n 20\n\nDer Angeklagte leidet an gesundheitlichen Problemen dahingehend, dass er nach einer Magenverkleinerung durch Einsetzen eines Magenbandes im Jahr 2006 Probleme beim Essen hat. Ferner ist er in der Vergangenheit an Hepatitis erkrankt, die auch heute noch behandlungsbedürftig ist. \n\n \n 21\n\nStrafrechtlich ist der Angeklagte bislang nicht in Erscheinung getreten.\n\n \n 22\n\nIn dieser Sache befand sich der Angeklagte seit dem 16.11.2010 aufgrund des Haftbefehls aufgrund des Haftbefehls des Amtsgerichts Bochum vom 21.10.2010 -64  Gs 3130/10- , neu gefasst durch Haftbefehl des Amtsgerichts Bochum vom 25.01.2011 –64 Gs 137/11-, dieser ersetzt durch den Haftbefehl der Kammer vom 22.03.2011 -6 Kls 35 Js 58/10-3/11- in Untersuchungshaft bis zur Außervollzugsetzung des Haftbefehls am 05.05.2011.\n\n \n 23\n\nIm Laufe der Hauptverhandlung hat der Angeklagte 100.000,- €  zur Schadenswiedergutmachung an das zuständige Finanzamt gezahlt.\n\n \n \n 24\n\nIII.\n\n \n 25\n\nZur Sache: \n\n \n 26\n\nEtwa zu Beginn des Jahres 2007 erhielt der Angeklagte über seinen Bruder, den vormaligen Mitangeklagten C, Kenntnis von Geschäften im Bereich des Autohandels mit vorgeschobenen EU-Firmen mit dem Ziel des Umsatzsteuerbetruges. Den entsprechenden modus operandi, den der Angeklagte über seinen Bruder erlernte, nutzte der Angeklagte in der Folgezeit auch für sich selbst und wurde jedenfalls von 2008 bis August 2010 wie folgt tätig: \n\n \n 27\n\n1. Der Angeklagte wählte zahlreiche Fahrzeuge, die bei unterschiedlichsten Autohäusern zum Kauf angeboten wurden, aus. Er nahm zu dem jeweils anbietenden Autohaus Kontakt auf und gab der Wahrheit zuwider vor, dass Käufer eine Firma aus dem EU-Ausland, nämlich den Niederlanden, Tschechien oder Litauen sei. Hierbei handelte es sich jedoch nur um Mantel- bzw. Scheinfirmen aus dem EU-Ausland, die lediglich als Strohfirma eingesetzt wurden, um Fahrzeuge ohne Umsatzsteuerbelastung zu erwerben. Dem jeweiligen Autohaus wurden dann, teils über Mithilfe der gesondert verfolgten L, die entsprechenden Unterlagen, insbesondere auf die jeweilige EU-Firma ausgestellte Vollmachten zur Verfügung gestellt, die den Eindruck vermitteln sollten, dass man würde mit einer im EU-Ausland aktiven Firma Handel betreiben. Durch diese Handlungsweise wurde erreicht, dass das jeweilige deutsche Autohaus die hochwertigen Gebrauchtfahrzeuge im Rahmen einer innergemeinschaftlichen Lieferung (§ 6 a UStG) ohne Umsatzsteuerbelastung an sie auslieferte. Tatsächlich wurden die Fahrzeuge aber durch den Angeklagten oder von ihm veranlasst durch weitere Personen nicht in die Niederlande, nach Tschechien oder Litauen verbracht, sondern anderweitig weiterverkauft, mit der Folge, dass ein steuerfreier Ankauf nicht hätte erfolgen dürfen. \n\n 28\n\nIm Einzelnen bediente sich der Angeklagte folgender Scheinfirmen: \n\n \n 29\n\nFirma Z,1446 WL Purmerend, \n\n 30\n\nUStID-Nr. ###, gültig vom 19.10.2001 bis 30.08.2007,\n\n 31\n\nFirma T, 5913 AE Venlo,\n\n 32\n\nUStID-Nr. ###, gültig vom 16.06.2005 bis 25.10.2007, \n\n 33\n\nFirma D, 1024 BE Amsterdam,\n\n 34\n\nUStID-Nr. ###, gültig vom 01.01.1998 bis 30.04.2008,\n\n 35\n\nFirma W, 1024 BE Amsterdam,\n\n 36\n\nUStID-Nr. ###, gültig vom 06.08.1996 bis 30.06.2009, \n\n 37\n\nFirma L, 1024 BE Amsterdam,\n\n 38\n\nUStID-Nr. ###, gültig vom 05.01.2006 bis 01.07.2009,  \n\n 39\n\nFirma K, 1024 BE Amsterdam,\n\n 40\n\nUStID-Nr. ###, gültig vom 01.01.2008 bis 31.08.2009,\n\n 41\n\nFirma K, 1602 KV Enkhuizen,\n\n 42\n\nUStID-Nr. ###, gültig vom 19.04.1999 bis 25.09.1999,\n\n 43\n\nFirma C, 60200 Brno,\n\n 44\n\nUStID-Nr. ###, gültig ab 01.10.2006,\n\n 45\n\nFirma H, 10400 Praha 114,\n\n 46\n\nUStID-Nr. ###, gültig ab 14.09.2009,\n\n 47\n\nFirma W, 61300 Brno,\n\n 48\n\nUStID-Nr. ###, gültig ab 02.12.2008,\n\n 49\n\nFirma V, Palangos,\n\n 50\n\nUStID-Nr. ###, gültig vom 07.04.2010 bis 20.10.2010.\n\n 51\n\nDie liefernden Autohäuser wurden hinsichtlich des tatsächlichen Abnehmers getäuscht. Insoweit greift für sie die Vertrauensschutzregelung des § 6 a Abs. 4 S. 1 UStG. Danach kann ein Unternehmer einen fälschlicherweise als steuerfreie innergemeinschaftliche Lieferung behandelten Umsatz trotzdem steuerfrei belassen, wenn die Inanspruchnahme der Steuerbefreiung auf unrichtigen Angaben des Abnehmers beruht und er dies nicht hätte erkennen können. In diesem Fall schuldet der Abnehmer die entgangene Steuer (§ 6 a Abs. 4 S. 2 UStG). \n\n \n 52\n\nDie Fahrzeuge wurden in der Folge teils von dem Angeklagten selbst bei den Autohäusern abgeholt. In anderen Fällen erfolgte die Abholung durch Dritte, wie den gesondert verfolgten K1 und sowie Verwandte oder Bekannte, die dafür die Entgelte zwischen 50,- € bis 100.- € erhielten. Dabei wurden die von dem Angeklagten beauftragten Personen teilweise auch unter gefälschten Personalien, wie dem Namen „F“ tätig. \n\n 53\n\nDer Angeklagte stattete, soweit er die Fahrzeuge nicht selbst abholte, den jeweiligen Abholer mit den erforderlichen Unterlagen aus und übergab den zu zahlenden Kaufpreis bzw. beauftragte hiermit weitere Personen.\n\n 54\n\nDie jeweiligen Fahrzeuge gelangten in keinem der Fälle an die in den Kaufverträgen angegebenen EU-Firmen, sondern wurden mit Wissen und Wollen des Angeklagten teilweise im Inland, zum Teil auch in den im Luxemburg ansässigen Pkw-Händler H weiterveräußert. \n\n 55\n\nDamit ist der Angeklagte als Abnehmer i.S.d. § 6 a Abs. 4 UStG anzusehen, da er letztlich die Verfügungsgewalt über die Fahrzeug hatte. Obwohl er als Abnehmer i.S.d.  § 6 a Abs. 4 S. 1 UStG die für die im Namen der Scheinfirmen getätigt Fahrzeugkäufe anfallende Umsatzsteuer schuldete, gab er diese bei der Abgabe seiner Umsatzsteuerjahreserklärung 2008 sowie bei den für die Jahre 2009 und 2010 abgegebenen Umsatzsteuervoranmeldungen bewusst nicht an, um seine Steuerlast zu mindern. \n\n 56\n\nIm Einzelnen handelte es sich um folgende Fahrzeugkäufe: \n\n 57\n\n2008\n\n 58\n\n \n\n \n \n\nNr. in D-Bank \n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp \n\n \n \n \n\nLieferant       \n\n \n \n \n\nVerkauf am      \n\n \n \n \n\nPreis                   \n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer      \n\n \n \n \n\nAusf.Kennz beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 14\n\n \n \n \n\n###\n\n \n \n \n\nMercedes C 220 CDI\n\n \n \n \n\nD GmbH & Co. KG\n\n \n \n \n\n08.10.2008\n\n \n \n \n\n22.689,00 €\n\n \n \n \n\nL\n\n \n \n \n\nS\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 52\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\nE AG\n\n \n \n \n\n09.07.2008\n\n \n \n \n\n14.345,00 €\n\n \n \n \n\nC\n\n \n \n \n\nS\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 53\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4 Avant\n\n \n \n \n\nE AG\n\n \n \n \n\n09.07.2008\n\n \n \n \n\n14.065,00 €\n\n \n \n \n\nC\n\n \n \n \n\nS\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 55\n\n \n \n \n\n###\n\n \n \n \n\nPorsche Boxter\n\n \n \n \n\nP\n\n \n \n \n\n15.07.2008\n\n \n \n \n\n32.353,00 €\n\n \n \n \n\nC\n\n \n \n \n\nS\n\n \n \n \n \n \n \n \n \n \n\n18.07.2008\n\n \n \n \n\n36.500 €\n\n \n \n \n\nGarage H\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 91\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\nB GmbH\n\n \n \n \n\n03.07.2008\n\n \n \n \n\n24.800,00 €\n\n \n \n \n\nC\n\n \n \n \n\nS\n\n \n \n \n\nS\n\n \n\nam 04.07.2008\n\n \n \n \n\nS\n\n \n \n \n\n04.07.2008\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 15\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4 Ambition\n\n \n \n \n\nX\n\n \n \n \n\n24.09.2008\n\n \n \n \n\n22.550,00 €\n\n \n \n \n\nL\n\n \n \n \n \n \n \n\nS\n\n \n\nam 10.10.2008\n\n \n \n \n\nS\n\n \n \n \n\n26.09.2008\n\n \n \n \n\n24.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 49\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\nAutohaus U GmbH\n\n \n \n \n\n19.06.2008\n\n \n \n \n\n24.343,00 €\n\n \n \n \n\nC\n\n \n \n \n \n \n \n\nS\n\n \n\nam 20.06.2008\n\n \n \n \n\nS\n\n \n \n \n\n20.06.2008\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 71\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\nU GmbH & Co. KG\n\n \n \n \n\n06.05.2008\n\n \n \n \n\n24.902,00 €\n\n \n \n \n\nD\n\n \n \n \n\n„F“\n\n \n \n \n\nS\n\n \n\nam 08.05.2008\n\n \n \n \n\nS\n\n \n \n \n\n08.05.2008\n\n \n \n \n\n28.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 89\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 220 CDI\n\n \n \n \n\nB AG\n\n \n \n \n\n15.02.2008\n\n \n \n \n\n19.542,47 €\n\n \n \n \n\nD\n\n \n \n \n \n \n \n\nS\n\n \n\nam 17.03.2008\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 64\n\n \n \n \n\n###\n\n \n \n \n \n \n \n \n \n \n\n21.11.2008\n\n \n \n \n\n32.878,95\n\n \n \n \n \n \n \n \n \n \n\nS\n\n \n \n \n \n \n \n \n \n \n\n31.600 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 73\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\nB GmbH & Co. KG\n\n \n \n \n\n27.03.2008\n\n \n \n \n\n25.200,00 €\n\n \n \n \n\nD\n\n \n \n \n\nK1\n\n \n \n \n\nS\n\n \n\nam 27.03.2008\n\n \n \n \n\nS\n\n \n \n \n\n28.03.2008\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 69\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\nT GmbH & Co KG\n\n \n \n \n\n18.04.2008\n\n \n \n \n\n25.630,25 €\n\n \n \n \n\nD\n\n \n \n \n\nK1\n\n \n \n \n\nS\n\n \n\nam 21.04.2008\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 59\n\n \n\n \n \n\n# 06\n\n \n \n \n\n###\n\n \n \n \n\nVW Sharan\n\n \n \n \n\n26.09.2008\n\n \n \n \n\nE AG\n\n \n \n \n\n11.425,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 13\n\n \n \n \n\n####\n\n \n \n \n\nMercedes C 220 CDI\n\n \n \n \n\n19.08.2008\n\n \n \n \n\nF GmbH & Co KG\n\n \n \n \n\n24.950,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 16\n\n \n \n \n\n###\n\n \n \n \n\nBMW 520\n\n \n \n \n\n02.10.2008\n\n \n \n \n\nX\n\n \n \n \n\n25.630,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nN\n\n \n\nam\n\n \n\n20.10.2008\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 27\n\n \n \n \n\n###6\n\n \n \n \n\nBMW 320 D\n\n \n \n \n\n23.09.2008\n\n \n \n \n\nE GmbH\n\n \n \n \n\n14.300,99 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 29\n\n \n \n \n\n###\n\n \n \n \n\nSmart Fortwo\n\n \n \n \n\n29.09.2008\n\n \n \n \n\nE GmbH\n\n \n \n \n\n5.400,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 31\n\n \n \n \n\n###\n\n \n \n \n\nBMW 325 D\n\n \n \n \n\n20.11.2008\n\n \n \n \n\nAuto C GmbH u Co KG\n\n \n \n \n\n27.226,89 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n21.11.2008\n\n \n \n \n\nK1\n\n \n \n \n\n21.11.2008\n\n \n \n \n\n31.400 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 47\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\n18.06.2008\n\n \n \n \n\nT GmbH & Co. KG\n\n \n \n \n\n22.436,97 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 56\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\n13.06.2008\n\n \n \n \n\nAuto-T GmbH & Co KG\n\n \n \n \n\n22.000,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 57\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz CLS 320\n\n \n \n \n\n04.06.2008\n\n \n \n \n\nX GmbH\n\n \n \n \n\n46.500,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n\nK1 \n\n \n\nam 05.06.2008\n\n \n \n \n\nK1\n\n \n \n \n\n05.06.2008\n\n \n \n \n\n52.300 €\n\n \n \n \n\nC\n\n \n\nHarelbeke (Begien)\n\n \n \n \n\n \n\n \n \n\n# 58\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 200\n\n \n \n \n\n05.06.2008\n\n \n \n \n\nI\n\n \n \n \n\n27.800,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 59\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 5\n\n \n \n \n\n12.06.2008\n\n \n \n \n\nB GmbH\n\n \n \n \n\n41.000,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n\n20.06.2008\n\n \n \n \n\n46.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 62\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT Coupe\n\n \n \n \n\n16.06.2008\n\n \n \n \n\nAutohaus C Vertriebs GmbH & Co KG\n\n \n \n \n\n23.277,31 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n\nT\n\n \n\nam 19.06.2008\n\n \n \n \n\nT\n\n \n \n \n\n20.06.2008\n\n \n \n \n\n28.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 63\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\n27.05.2008\n\n \n \n \n\nFahrzeug-M AG\n\n \n \n \n\n24.789,92 €\n\n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 68\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n14.05.2008\n\n \n \n \n\nB Auto Service Zwickau GmbH\n\n \n \n \n\n14.498,96 €\n\n \n \n \n\nT\n\n \n \n \n\nK1\n\n \n \n \n\nT \n\n \n\nam\n\n \n\n16.05.2008\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 74\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n12.12.2008\n\n \n \n \n\nAutohaus T GmbH & Co Team KG\n\n \n \n \n\n21.428,57 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nN\n\n \n\nam\n\n \n\n12.12.2008\n\n \n \n \n\nN\n\n \n \n \n\n12.12.2008\n\n \n \n \n\n26.200 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 90\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n08.05.2008\n\n \n \n \n\nKfz C GmbH\n\n \n \n \n\n24.500,00 €\n\n \n \n \n\nD Holding\n\n \n \n \n\nK1\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n09.05.2008\n\n \n \n \n\nK1\n\n \n \n \n\n08.05.2008\n\n \n \n \n\n28.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 155\n\n \n \n \n\n###\n\n \n \n \n\nAUDI A 3\n\n \n \n \n\n30.10.2008\n\n \n \n \n\nAutohaus N GmbH & Co KG\n\n \n \n \n\n17.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nN\n\n \n\nam\n\n \n\n11.11.2008\n\n \n \n \n\nN\n\n \n \n \n\n30.10.2008\n\n \n \n \n\n20.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 157\n\n \n \n \n\n###\n\n \n \n \n\nVW Touran\n\n \n \n \n\n03.01.2008\n\n \n \n \n\nD\n\n \n \n \n\n15.000,00 €\n\n \n \n \n\nT\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nK1\n\n \n \n \n\n04.01.2008\n\n \n \n \n\n16.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 158\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\n22.12.2008\n\n \n \n \n\nI Automobilhandels GmbH & Co. KG\n\n \n \n \n\n22.185,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\n„F“\n\n \n\nam\n\n \n\n23.12.2008\n\n \n \n \n\n„F“\n\n \n \n \n\n23.12.2008\n\n \n \n \n\n27.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 33\n\n \n \n \n\n###\n\n \n \n \n\nMercedes A-Klasse\n\n \n \n \n\n28.11.2008\n\n \n \n \n\nU GmbH & Co. KG\n\n \n \n \n\n12.600,00 €\n\n \n \n \n\nL\n\n \n \n \n \n \n \n\nK1\n\n \n\nam\n\n \n\n28.11.2008\n\n \n \n \n\nK1\n\n \n \n \n\n29.11.2008\n\n \n \n \n\n15.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 77\n\n \n \n \n\n###\n\n \n \n \n\nBMW 3´er\n\n \n \n \n\n26.11.2008\n\n \n \n \n\nAutohaus N GmbH\n\n \n \n \n\n26.700,00 €\n\n \n \n \n\nL\n\n \n \n \n\nQ\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n28.11.2008\n\n \n \n \n\nK1\n\n \n \n \n\n28.11.2008\n\n \n \n \n\n31.400 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 93\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n12.11.2008\n\n \n \n \n\nAutohaus B GmbH & Co KG\n\n \n \n \n\n21.176,47 €\n\n \n \n \n\nL\n\n \n \n \n\nH\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n14.11.2008\n\n \n \n \n\nK1\n\n \n \n \n\n14.11.2008\n\n \n \n \n\n26.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 97\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n26.03.2008\n\n \n \n \n\nL GmbH u. Co. KG\n\n \n \n \n\n23.700,00 €\n\n \n \n \n\nD Holding\n\n \n \n \n\n„F“\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n28.03.2008\n\n \n \n \n\nK1\n\n \n \n \n\n28.03.2008\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 830\n\n \n \n \n\n###\n\n \n \n \n\nBMW 530 D\n\n \n \n \n\n10.10.2008\n\n \n \n \n\nAuto T GmbH\n\n \n \n \n\n24.117,65 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 01\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4 Avant\n\n \n \n \n\n09.09.2008\n\n \n \n \n\nP\n\n \n \n \n\n9.500,00 €\n\n \n \n \n\nL\n\n \n \n \n\nL\n\n \n \n \n \n \n \n\nL\n\n \n \n \n\n23.09.2008\n\n \n \n \n\n??\n\n \n \n \n\n\"H\"\n\n \n\n(Deutschland)\n\n \n \n\n \n\n \n \n\n# 03\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4 Avant\n\n \n \n \n\n29.08.2008\n\n \n \n \n\nAutozentrum J GmbH u. Co. KG\n\n \n \n \n\n12.800,00 €\n\n \n \n \n\nL\n\n \n \n \n\nL\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 335\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n13.03.2008\n\n \n \n \n\nB GmbH\n\n \n \n \n\n23.445,00 €\n\n \n \n \n\nD\n\n \n \n \n\nL\n\n \n \n \n \n \n \n\nF.GbR\n\n \n \n \n\n05.04.2008\n\n \n \n \n\n26.100 €\n\n \n \n \n\nO\n\n \n\n(Portugal)\n\n \n \n\n \n\n \n \n\n# 66\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n18.12.2008\n\n \n \n \n\nN Automobile GmbH & Co. KG\n\n \n \n \n\n19.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nP\n\n \n \n \n\nL \n\n \n\nam 23.12.2208\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 60\n\nDanach schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG für das Jahr 2008 folgende Steuerbeträge: \n\n 61\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n14\n\n \n \n \n\n22.689 €\n\n \n \n \n\n4.310 €\n\n \n \n\n \n\n \n \n\n52\n\n \n \n \n\n14.345 €\n\n \n \n \n\n2.725 €\n\n \n \n\n \n\n \n \n\n53\n\n \n \n \n\n14.065 €\n\n \n \n \n\n2.672 €\n\n \n \n\n \n\n \n \n\n55\n\n \n \n \n\n32.353 €\n\n \n \n \n\n6.147 €\n\n \n \n\n \n\n \n \n\n91\n\n \n \n \n\n24.800 €\n\n \n \n \n\n4.712 €\n\n \n \n\n \n\n \n \n\n15\n\n \n \n \n\n22.550 €\n\n \n \n \n\n4.284 €\n\n \n \n\n \n\n \n \n\n49\n\n \n \n \n\n24.343 €\n\n \n \n \n\n4.625 €\n\n \n \n\n \n\n \n \n\n71\n\n \n \n \n\n24.902 €\n\n \n \n \n\n4.731 €\n\n \n \n\n \n\n \n \n\n73\n\n \n \n \n\n25.200 €\n\n \n \n \n\n4.788 €\n\n \n \n\n \n\n \n \n\n69\n\n \n \n \n\n25.630,25 €\n\n \n \n \n\n4.869 €\n\n \n \n\n \n\n \n \n\n89\n\n \n \n \n\n19.542,47 €\n\n \n \n \n\n3.713 €\n\n \n \n\n \n\n \n \n\n64\n\n \n \n \n\n32.878,95\n\n \n \n \n\n6.247 €\n\n \n \n\n \n\n \n \n\n06\n\n \n \n \n\n11.425 €\n\n \n \n \n\n2.170 € \n\n \n \n\n \n\n \n \n\n13\n\n \n \n \n\n24.950 €\n\n \n \n \n\n4.740 €\n\n \n \n\n \n\n \n \n\n16\n\n \n \n \n\n25.630,€\n\n \n \n \n\n4.869 €\n\n \n \n\n \n\n \n \n\n27\n\n \n \n \n\n14.300,99 €\n\n \n \n \n\n2.717 €\n\n \n \n\n \n\n \n \n\n29\n\n \n \n \n\n5.400 €\n\n \n \n \n\n1.026 €\n\n \n \n\n \n\n \n \n\n31\n\n \n \n \n\n27.226,89 €\n\n \n \n \n\n5.173 €\n\n \n \n\n \n\n \n \n\n47\n\n \n \n \n\n22.436,97 €\n\n \n \n \n\n4.263 €\n\n \n \n\n \n\n \n \n\n56\n\n \n \n \n\n22.000 €\n\n \n \n \n\n4.180 €\n\n \n \n\n \n\n \n \n\n57\n\n \n \n \n\n46.500 €\n\n \n \n \n\n8.835 €\n\n \n \n\n \n\n \n \n\n58\n\n \n \n \n\n27.800 €\n\n \n \n \n\n5.282 €\n\n \n \n\n \n\n \n \n\n59\n\n \n \n \n\n41.000 €\n\n \n \n \n\n7.790 €\n\n \n \n\n \n\n \n \n\n62\n\n \n \n \n\n23.277,31 €\n\n \n \n \n\n4.422 €\n\n \n \n\n \n\n \n \n\n63\n\n \n \n \n\n24.789,92 €\n\n \n \n \n\n4.710 €\n\n \n \n\n \n\n \n \n\n68\n\n \n \n \n\n14.498,96 €\n\n \n \n \n\n2.754 €\n\n \n \n\n \n\n \n \n\n74\n\n \n \n \n\n21.428,57 €\n\n \n \n \n\n4.071 €\n\n \n \n\n \n\n \n \n\n90\n\n \n \n \n\n24.500 €\n\n \n \n \n\n4.655 €\n\n \n \n\n \n\n \n \n\n155\n\n \n \n \n\n17.000 €\n\n \n \n \n\n3.230 €\n\n \n \n\n \n\n \n \n\n157\n\n \n \n \n\n15.000 €\n\n \n \n \n\n2.850 €\n\n \n \n\n \n\n \n \n\n158\n\n \n \n \n\n22.185 €\n\n \n \n \n\n4.215 €\n\n \n \n\n \n\n \n \n\n33\n\n \n \n \n\n12.600 €\n\n \n \n \n\n2.394 €\n\n \n \n\n \n\n \n \n\n77\n\n \n \n \n\n26.700 €\n\n \n \n \n\n5.073 €\n\n \n \n\n \n\n \n \n\n93\n\n \n \n \n\n21.176,47 €\n\n \n \n \n\n4.023 €\n\n \n \n\n \n\n \n \n\n97\n\n \n \n \n\n23.700 €\n\n \n \n \n\n4.503 €\n\n \n \n\n \n\n \n \n\n830\n\n \n \n \n\n24.117,65 €\n\n \n \n \n\n4.582 €\n\n \n \n\n \n\n \n \n\n01\n\n \n \n \n\n9.500 € \n\n \n \n \n\n1.805 €\n\n \n \n\n \n\n \n \n\n03\n\n \n \n \n\n12.800 €\n\n \n \n \n\n2.432 €\n\n \n \n\n \n\n \n \n\n335\n\n \n \n \n\n23.445 €\n\n \n \n \n\n4.454 €\n\n \n \n\n \n\n \n \n\n66\n\n \n \n \n\n19.000 €\n\n \n \n \n\n3.610 €\n\n \n \n\n \n\n \n 62\n\nSumme Steuerhinterziehung: 168.651€ \n\n \n 63\n\nJanuar 2009\n\n \n 64\n\n \n\n \n \n\nNr. in D-Bank \n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp \n\n \n \n \n\nLieferant       \n\n \n \n \n\nVerkauf am      \n\n \n \n \n\nPreis                   \n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer      \n\n \n \n \n\nAusf.Kennz beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 108\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz ML 320\n\n \n \n \n\nW Handelsgesellschaft mbH\n\n \n \n \n\n07.01.2009\n\n \n \n \n\n25.700,00 €\n\n \n \n \n\nL\n\n \n \n \n\nS;\n\n \n\nder Angeschuldigte C begleitete seinen Bruder\n\n \n \n \n \n \n \n\nT\n\n \n \n \n\n28.01.2009\n\n \n \n \n\n35.700 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 84\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n20.01.2009\n\n \n \n \n\nAuto-G Salzgitter GmbH\n\n \n \n \n\n21.848,74 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n21.01.2009\n\n \n \n \n\nK1\n\n \n \n \n\n23.01.2009\n\n \n \n \n\n24.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 119\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 5\n\n \n \n \n\n14.01.2009\n\n \n \n \n\nB Auto Verwaltungs GmbH\n\n \n \n \n\n34.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\n„F“\n\n \n\nam\n\n \n\n23.01.2009\n\n \n \n \n\n„F“\n\n \n \n \n\n10.01.2009\n\n \n \n \n\n42.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 170\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n21.01.2009\n\n \n \n \n\nAutohaus F GmbH & Co KG\n\n \n \n \n\n23.445,38 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nN\n\n \n\nam\n\n \n\n30.01.2009\n\n \n \n \n\nN\n\n \n \n \n\n23.01.2009\n\n \n \n \n\n28.200 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 92\n\n \n \n \n\n###\n\n \n \n \n\nBMW 3´er\n\n \n \n \n\n15.01.2009\n\n \n \n \n\nI Cars GmbH & Co KG\n\n \n \n \n\n12.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nL\n\n \n \n \n\nT\n\n \n\nam\n\n \n\n13.02.2009\n\n \n \n \n\nC\n\n \n \n \n\n06.02.2009\n\n \n \n \n\n13.300 €\n\n \n \n \n\nAutos E\n\n \n\n(Belgien)\n\n \n \n\n \n\n \n \n\n# 120\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n22.01.2009\n\n \n \n \n\nB Auto Verwaltungs GmbH\n\n \n \n \n \n\n20.800,00 €\n\n \n \n \n\nL\n\n \n \n \n\nN\n\n \n \n \n \n \n \n\nN jetzt N\n\n \n \n \n\n06.02.2009\n\n \n \n \n\n24.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n 65\n\nFür Januar 2009 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG folgende Steuerbeträge: \n\n 66\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n108\n\n \n \n \n\n25.700 €\n\n \n \n \n\n4.883 €\n\n \n \n\n \n\n \n \n\n84\n\n \n \n \n\n21.848,74 €\n\n \n \n \n\n4.151 €\n\n \n \n\n \n\n \n \n\n119\n\n \n \n \n\n34.000,- €\n\n \n \n \n\n6.460 €\n\n \n \n\n \n\n \n \n\n170\n\n \n \n \n\n23.445,38 €\n\n \n \n \n\n4.454 €\n\n \n \n\n \n\n \n \n\n92\n\n \n \n \n\n12.000 €\n\n \n \n \n\n2.280 €\n\n \n \n\n \n\n \n \n\n120\n\n \n \n \n\n20.800 €\n\n \n \n \n\n3.952 €\n\n \n \n\n \n\n 67\n\nSumme Steuerhinterziehung: 26.180 €\n\n \n 68\n\nFebruar 2009\n\n \n 69\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 75\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n25.02.2009\n\n \n \n \n\nB Auto Verwaltungs GmbH\n\n \n \n \n\n18.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nL\n\n \n\nam\n\n \n\n13.03.2009\n\n \n \n \n\nL\n\n \n \n \n\n18.03.2009\n\n \n \n \n\n21.800 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 83\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n13.02.2009\n\n \n \n \n\nT GmbH & Co. KG\n\n \n \n \n\n24.370,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n19.02.2009\n\n \n \n \n\nK1\n\n \n \n \n\n20.02.2009\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 121\n\n \n \n \n\n###\n\n \n \n \n\nVW Passat\n\n \n \n \n\n05.02.2009\n\n \n \n \n\nB Auto Verwaltungs GmbH\n\n \n \n \n\n24.076,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nI\n\n \n\nam\n\n \n\n11.02.2009\n\n \n \n \n\nI\n\n \n \n \n\n05.02.2009\n\n \n \n \n\n28.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 130\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n19.02.2009\n\n \n \n \n\nH GmbH\n\n \n \n \n\n21.800,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nN\n\n \n \n \n\n06.03.2009\n\n \n \n \n\n26.200 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 166\n\n \n \n \n\n###\n\n \n \n \n\nVW Touran\n\n \n \n \n\n17.02.2009\n\n \n \n \n\nC-Fahrzeughandels- GmbH\n\n \n \n \n\n17.394,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nP\n\n \n\nam\n\n \n\n19.02.2009\n\n \n \n \n\nP\n\n \n \n \n\n19.02.2009\n\n \n \n \n\n22.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 200\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n05.02.2009\n\n \n \n \n\nN Autohandel GmbH\n\n \n \n \n\n23.800,00 €\n\n \n \n \n\nL\n\n \n \n \n\n„F“\n\n \n \n \n \n \n \n\nN,\n\n \n \n \n \n\n06.02.2009\n\n \n \n \n\n28.200 €\n\n \n \n \n\nGarage H SARL\n\n \n \n\n \n\n \n \n\n# 201\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n05.02.2009\n\n \n \n \n\nN Autohandel GmbH\n\n \n \n \n\n23.800,00 €\n\n \n \n \n\nL\n\n \n \n \n\n„F“\n\n \n \n \n \n \n \n\nN\n\n \n \n \n\n06.02.2009\n\n \n \n \n\n28.200 €\n\n \n \n \n\nGarage H SARL\n\n \n \n\n \n\n \n 70\n\nFür Februar  2009 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG folgende Steuerbeträge: \n\n 71\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n75\n\n \n \n \n\n18.000,€ \n\n \n \n \n\n3.420 €\n\n \n \n\n \n\n \n \n\n83\n\n \n \n \n\n2.4370 €\n\n \n \n \n\n4.630 €\n\n \n \n\n \n\n \n \n\n121\n\n \n \n \n\n24.076 €\n\n \n \n \n\n4.574 €\n\n \n \n\n \n\n \n \n\n130\n\n \n \n \n\n21.800 €\n\n \n \n \n\n4.142 €\n\n \n \n\n \n\n \n \n\n166\n\n \n \n \n\n17.394 €\n\n \n \n \n\n3.304 €\n\n \n \n\n \n\n \n \n\n200\n\n \n \n \n\n23.800,€\n\n \n \n \n\n4.522 €\n\n \n \n\n \n\n \n \n\n201\n\n \n \n \n\n23.800, €\n\n \n \n \n\n4.522 €\n\n \n \n\n \n\n 72\n\nSumme Steuerhinterziehung: 29.114 € \n\n \n 73\n\nMärz 2009\n\n \n 74\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 103\n\n \n \n \n\n###\n\n \n \n \n\nAudi S 3\n\n \n \n \n\n25.03.2009\n\n \n \n \n\nAutohaus F GmbH\n\n \n \n \n\n23.529,41 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n27.03.2009\n\n \n \n \n\nK1\n\n \n \n \n\n27.03.2009\n\n \n \n \n\n28.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 123\n\n \n \n \n\n###\n\n \n \n \n\nVW Golf\n\n \n \n \n\n11.03.2009\n\n \n \n \n\nC Verwaltungs GmbH\n\n \n \n \n\n12.050,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 161\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n02.03.2009\n\n \n \n \n\nAutohaus FGmbH & Co KG\n\n \n \n \n\n23.700,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\n„F“\n\n \n\nam\n\n \n\n06.03.2009\n\n \n \n \n\n„F“\n\n \n \n \n\n06.03.2009\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 188\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n18.03.2009\n\n \n \n \n\nN Autohandel GmbH\n\n \n \n \n\n25.300,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nN\n\n \n \n \n\n19.03.2009\n\n \n \n \n\n28.300 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 348\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n16.03.2009\n\n \n \n \n\nB Autoleasing D GmbH\n\n \n \n \n\n10.495,79 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 75\n\nFür März  2009 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG folgende Steuerbeträge: \n\n 76\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n103\n\n \n \n \n\n23.529,41 € \n\n \n \n \n\n4.470 €\n\n \n \n\n \n\n \n \n\n123\n\n \n \n \n\n12.050 €\n\n \n \n \n\n2.289 €\n\n \n \n\n \n\n \n \n\n161\n\n \n \n \n\n23.700 €\n\n \n \n \n\n4.503 €\n\n \n \n\n \n\n \n \n\n188\n\n \n \n \n\n25.300 €\n\n \n \n \n\n4.807 €\n\n \n \n\n \n\n \n \n\n348\n\n \n \n \n\n10.495,79 €\n\n \n \n \n\n1.994 €\n\n \n \n\n \n\n 77\n\nSumme Steuerhinterziehung:   18.063 € \n\n \n 78\n\nApril 2009\n\n \n 79\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 101\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n20.04.2009\n\n \n \n \n\nJ\n\n \n \n \n\n24.327,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n24.04.2009\n\n \n \n \n\nK1\n\n \n \n \n\n24.04.2009\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 124\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n06.04.2009\n\n \n \n \n\nC Auto Verwaltungs GmbH\n\n \n \n \n\n15.445,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\n„F“\n\n \n\nam\n\n \n\n17.04.2009\n\n \n \n \n\n„F“\n\n \n \n \n\n17.04.2009\n\n \n \n \n\n20.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 125\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n15.04.2009\n\n \n \n \n\nc Auto Verwaltungs GmbH\n\n \n \n \n\n21.400,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nD\n\n \n \n \n\n17.04.2009\n\n \n \n \n\n28.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 126\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n28.04.2009\n\n \n \n \n\nC Auto Verwaltungs GmbH\n\n \n \n \n\n20.700,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nC\n\n \n \n \n\n30.04.2009\n\n \n \n \n\n26.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 168\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220\n\n \n \n \n\n21.04.2009\n\n \n \n \n\nB GmbH\n\n \n \n \n\n23.300,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n\nP\n\n \n\nam\n\n \n\n23.04.2009\n\n \n \n \n\nP\n\n \n \n \n\n24.04.2009\n\n \n \n \n\n27.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 226\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n03.04.2009\n\n \n \n \n\nN Automobile GbR\n\n \n \n \n\n20.900,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nU\n\n \n \n \n\n10.04.2009\n\n \n \n \n\n26.200 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 476\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n30.04.2009\n\n \n \n \n\nAutohaus K OHG\n\n \n \n \n\n22.268,91 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nK\n\n \n \n \n\n07.05.2009\n\n \n \n \n\n27.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 105\n\n \n \n \n\n###\n\n \n \n \n\nBMW 3´er\n\n \n \n \n \n \n\n02.04.2009\n\n \n \n \n \n\nC-Werke AG\n\n \n \n \n\n25.000,00 €\n\n \n\ngeschätzt\n\n \n \n \n\n  L\n\n \n \n \n \n \n\nC\n\n \n \n \n\nK1\n\n \n\nam\n\n \n\n07.04.2009\n\n \n \n \n\nK1\n\n \n \n \n\n08.04.2009\n\n \n \n \n\n30.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n 80\n\nFür April  2009 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende Steuerbeträge: \n\n 81\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n101\n\n \n \n \n\n24.327 €\n\n \n \n \n\n4.622 €\n\n \n \n\n \n\n \n \n\n124\n\n \n \n \n\n15.445 €\n\n \n \n \n\n2.934 €\n\n \n \n\n \n\n \n \n\n125\n\n \n \n \n\n21.400 €\n\n \n \n \n\n4.066 €\n\n \n \n\n \n\n \n \n\n126\n\n \n \n \n\n20.700 €\n\n \n \n \n\n3.933 €\n\n \n \n\n \n\n \n \n\n168\n\n \n \n \n\n23.300 €\n\n \n \n \n\n4.427 €\n\n \n \n\n \n\n \n \n\n226\n\n \n \n \n\n20.900 €\n\n \n \n \n\n3.971 €\n\n \n \n\n \n\n \n \n\n476\n\n \n \n \n\n22.268,91 €\n\n \n \n \n\n4.231 €\n\n \n \n\n \n\n \n \n\n105\n\n \n \n \n\n25.000 €\n\n \n \n \n\n4.750 €\n\n \n \n\n \n\n 82\n\nSumme Steuerhinterziehung: 32.934 €\n\n \n 83\n\nJuni 2009\n\n \n 84\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 175\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n09.06.2009\n\n \n \n \n\nK GmbH\n\n \n \n \n\n20.400,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nM BV\n\n \n \n \n\n10.06.2009\n\n \n \n \n\n26.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 176\n\n \n \n \n\n###\n\n \n \n \n\nMercedes A 180 CDI\n\n \n \n \n\n04.06.2009\n\n \n \n \n\nAutohaus N GmbH & Co. KG\n\n \n \n \n\n15.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nM BV\n\n \n \n \n\n12.06.2009\n\n \n \n \n\n18.500 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 177\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n\n09.06.2009\n\n \n \n \n\nAutohaus LGmbH\n\n \n \n \n\n24.500,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nM BV\n\n \n \n \n\n12.06.2009\n\n \n \n \n\n28.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 178\n\n \n \n \n\n###\n\n \n \n \n\nVW Passat\n\n \n \n \n\n12.06.2009\n\n \n \n \n\nAutohaus H GmbH & Co. KG\n\n \n \n \n\n24.350,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nM BV\n\n \n \n \n\n12.06.2009\n\n \n \n \n\n28.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n \n\n# 182\n\n \n \n \n\n###\n\n \n \n \n\nRange Rover \n\n \n \n \n\n12.06.2009\n\n \n \n \n\nAuto Center X GmbH & Co KG\n\n \n \n \n\n34.450,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK1\n\n \n \n \n \n \n \n\nM BV\n\n \n \n \n\n26.06.2009\n\n \n \n \n\n42.000 €\n\n \n \n \n\nGarage H SARL\n\n \n\nSoleuvre (Luxembourg)\n\n \n \n\n \n\n \n 85\n\nFür Juni  2009 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende Steuerbeträge: \n\n 86\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n175\n\n \n \n \n\n20.400 €\n\n \n \n \n\n3.876 €\n\n \n \n\n \n\n \n \n\n176\n\n \n \n \n\n15.000 €\n\n \n \n \n\n2.850 €\n\n \n \n\n \n\n \n \n\n177\n\n \n \n \n\n24.500 €\n\n \n \n \n\n4.655 €\n\n \n \n\n \n\n \n \n\n178\n\n \n \n \n\n24.350 €\n\n \n \n \n\n4.626 €\n\n \n \n\n \n\n \n \n\n182\n\n \n \n \n\n34.450 €\n\n \n \n \n\n6.545 €\n\n \n \n\n \n\n 87\n\nSumme Steuerhinterziehung: 22.552 €\n\n \n 88\n\nFebruar 2010\n\n \n 89\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 557\n\n \n \n \n\n###\n\n \n \n \n\nBMW 318 D Limousine\n\n \n \n \n\n03.02.2010\n\n \n \n \n\nC\n\n \n \n \n\n11.700,00 €\n\n \n \n \n\nH\n\n \n \n \n\nP\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 90\n\nFür Februar 2010  2009 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende Steuerbeträge: \n\n 91\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n557\n\n \n \n \n\n11.700 €\n\n \n \n \n\n2.223 €\n\n \n \n\n \n\n 92\n\nSumme Steuerhinterziehung: 2.223,- € \n\n \n 93\n\nMärz 2010\n\n \n 94\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 564\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n10.03.2010\n\n \n \n \n\nC München\n\n \n \n \n\n11.386,55 €\n\n \n \n \n\nH\n\n \n \n \n\nP\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 565\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n11.03.2010\n\n \n \n \n\nC München\n\n \n \n \n\n11.386,55 €\n\n \n \n \n\nH\n\n \n \n \n\nP\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n\n# 768\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n26.03.2010\n\n \n \n \n\nB Autoleasing D GmbH\n\n \n \n \n\n14.705,88 €\n\n \n \n \n\nH\n\n \n \n \n\nP\n\n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 95\n\nFür März 2010 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende Steuerbeträge: \n\n 96\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n564\n\n \n \n \n\n11.386,55 €\n\n \n \n \n\n2.163 €\n\n \n \n\n \n\n \n \n\n565\n\n \n \n \n\n11.386,55 €\n\n \n \n \n\n2.163 €\n\n \n \n\n \n\n \n \n\n768\n\n \n \n \n\n14.705,88 €\n\n \n \n \n\n2.794 €\n\n \n \n\n \n\n 97\n\nSumme Steuerhinterziehung: 7.120 € \n\n \n 98\n\nApril 2010\n\n \n 99\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 769\n\n \n \n \n \n \n \n\nBMW 320 D\n\n \n \n \n\n06.04.2010\n\n \n \n \n\nB Autoleasing D GmbH\n\n \n \n \n\n14.285,71 €\n\n \n \n \n\nH\n\n \n \n \n\nP\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 100\n\nFür April  2010  schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende Steuerbeträge: \n\n 101\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n769\n\n \n \n \n\n14.285,71 €\n\n \n \n \n\n2.714 €\n\n \n \n\n \n\n 102\n\nSumme Steuerhinterziehung: 2.714 € \n\n \n 103\n\nMai 2010\n\n \n 104\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 924\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n20.05.2010\n\n \n \n \n\nC Aktiengesellschaft\n\n \n \n \n\n12.184,00 €\n\n \n \n \n\nH\n\n \n \n \n\nL\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n 105\n\nFür Mai  2010  schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende Steuerbeträge: \n\n 106\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n924\n\n \n \n \n\n12.184,00 €\n\n \n \n \n\n2.314 €\n\n \n \n\n \n\n 107\n\nSumme Steuerhinterziehung: 2.314 € \n\n \n 108\n\n2. Ferner verkaufte der Angeklagte weitere acht Fahrzeuge unter der Firma seines Gewerbebetriebes „S1“ weiter. Diese über seinem Bruder, den vormaligen Mitangeklagten C nach der oben beschriebenen Schema als vermeintlichen Kauf durch ein EU-Unternehmen beschafften Fahrzeuge, ließ der Angeklagte auf sein Firmengelände bringen. Diese wurden dann, jedenfalls mit Wissen und Wollen des Angeklagten, über die „S1“ weiterveräußert, so dass er auch hinsichtlich dieser Fahrzeuge als Abnehmer und damit Steuerschuldner gemäß § 6 a Abs. 4 S. 2 UStG anzusehen ist. In den entsprechenden Umsatzsteuervoranmeldungen gab der Angeklagte diese Geschäfte bewusst der Wahrheit zuwider nicht an. \n\n \n 109\n\nIm Einzelnen handelt es sich um folgende Fahrzeuge:\n\n \n 110\n\nFebruar 2010\n\n 111\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 415\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n24.02.2010\n\n \n \n \n\nG\n\n \n \n \n\n34.900,00 €\n\n \n \n \n\nH\n\n \n \n \n\nK\n\n \n \n \n \n \n \n\nS1, Inh. S \n\n \n \n \n \n\n26.02.2010\n\n \n \n \n\n39.500 €\n\n \n \n \n\nAutocenter S\n\n \n\n(Niederlande)\n\n \n \n\n \n\n \n \n\n# 416\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n26.02.2010\n\n \n \n \n\nG\n\n \n \n \n\n34.400,00 €\n\n \n \n \n\nH\n\n \n \n \n\nK\n\n \n \n \n \n \n \n\nS1, Inh. T \n\n \n \n \n\n04.03.2010\n\n \n \n \n\n38.500 €\n\n \n \n \n\nB\n\n \n\n(Niederlande)\n\n \n \n\n \n\n \n \n\n# 413\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n10.02.2010\n\n \n \n \n\nG\n\n \n \n \n\n36.300,00 €\n\n \n \n \n\nC.\n\n \n \n \n\n„F“\n\n \n \n \n \n \n \n\nS1, Inh. T;\n\n \n \n \n \n\n16.02.2010\n\n \n \n \n\n39.500 €\n\n \n \n \n \n\nS\n\n \n\n(Bergheim)\n\n \n \n\n \n\n \n \n\n# 414\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n18.02.2010\n\n \n \n \n\nG\n\n \n \n \n\n36.000,00 €\n\n \n \n \n\nH\n\n \n \n \n\nK\n\n \n \n \n \n \n \n\nS1, Inh. T\n\n \n \n \n \n\n10.02.2010\n\n \n \n \n\n39.500 €\n\n \n \n \n \n\nS\n\n \n\n(Bergheim)\n\n \n \n\n \n\n \n 112\n\nFür Februar 2010 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende weitere Steuerbeträge: \n\n 113\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n415\n\n \n \n \n\n34.900 €\n\n \n \n \n\n6.631 €\n\n \n \n\n \n\n \n \n\n416\n\n \n \n \n\n34.400 €\n\n \n \n \n\n6.536 €\n\n \n \n\n \n\n \n \n\n413\n\n \n \n \n\n36.300 €\n\n \n \n \n\n6.897 €\n\n \n \n\n \n\n \n \n\n414\n\n \n \n \n\n36.000 €\n\n \n \n \n\n6.840 €\n\n \n \n\n \n\n 114\n\nSumme Steuerhinterziehung: 26.904 €\n\n \n 115\n\nMärz 2010:\n\n \n 116\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\nAbholer\n\n \n \n \n\nAusf.Kennz. beantragt\n\n \n \n \n\ninländ. Verkäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPresi\n\n \n \n \n\nErwerber\n\n \n \n\n \n\n \n \n\n# 419\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 220 CDI\n\n \n \n \n\n09.03.2010\n\n \n \n \n\nG\n\n \n \n \n\n29.400,00 €\n\n \n \n \n\nH\n\n \n \n \n\nB\n\n \n \n \n \n \n \n\nS1, Inh. T\n\n \n \n \n\n28.04.2010\n\n \n \n \n\n32.500 €\n\n \n \n \n \n\nC\n\n \n\n(Belgien)\n\n \n \n\n \n\n \n \n\n# 420\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 250 CDI\n\n \n \n \n\n09.03.2010\n\n \n \n \n\nG\n\n \n \n \n\n31.100,00 €\n\n \n \n \n\nH\n\n \n \n \n\nB\n\n \n \n \n \n \n \n\nS1, Inh. T.\n\n \n \n \n\n11.03.2010\n\n \n \n \n\n31.000 €\n\n \n \n \n\nH\n\n \n\n(Slowenien)\n\n \n \n\n \n\n \n \n\n# 421\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n16.03.2010\n\n \n \n \n\nG\n\n \n \n \n\n35.300,00 €\n\n \n \n \n\nH\n\n \n \n \n\nB\n\n \n \n \n \n \n \n\nS1, Inh. T\n\n \n \n \n \n\n18.03.2010\n\n \n \n \n\n38.000 €\n\n \n \n \n \n\nS\n\n \n\n(Bergheim)\n\n \n \n\n \n\n \n \n\n# 431\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz ML 320 CDI\n\n \n \n \n\n30.03.2010\n\n \n \n \n\nG\n\n \n \n \n\n39.600,00 €\n\n \n \n \n\nH\n\n \n \n \n\nK\n\n \n \n \n \n \n \n\nS1, Inh. T\n\n \n \n \n \n\n14.04.2010\n\n \n \n \n\n43.000 €\n\n \n \n \n \n\nB\n\n \n\nGuidonia Montecelio (Italien)\n\n \n \n\n \n\n \n 117\n\nFür März 2010 schuldet der Angeklagte gemäß § 6 a Abs. 4 S. 2 UStG damit folgende weitere Steuerbeträge: \n\n 118\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nKaufpreis\n\n \n \n \n\nSteuerschuld\n\n \n \n\n \n\n \n \n\n419\n\n \n \n \n\n29.400 €\n\n \n \n \n\n5.586 €\n\n \n \n\n \n\n \n \n\n420\n\n \n \n \n\n31.100 €\n\n \n \n \n\n5.909 €\n\n \n \n\n \n\n \n \n\n421\n\n \n \n \n\n35.300 €\n\n \n \n \n\n6.707 €\n\n \n \n\n \n\n \n \n\n431\n\n \n \n \n\n39.600 €\n\n \n \n \n\n7.524 €\n\n \n \n\n \n\n 119\n\nSumme Steuerhinterziehung: 25.726 €\n\n \n 120\n\n3. Darüber hinaus beschaffte sich der Angeklagte weitere Fahrzeuge unter der oben beschriebenen Täuschung der jeweiligen Autohäuser über eine vermeintliche Lieferung an ein im EU-Ausland ansässiges Unternehmen. Wie bereits in den vorgenannten Fällen wurde diese jedoch nicht an diese geliefert, sondern mit Wissen und Wollen des Angeklagten in der Buchführung der von ihm betriebenen Firma „S1“ als innergemeinschaftliche Lieferung an die Scheinfirmen ausgewiesen. Dass sich es hierbei tatsächlich nicht im innergemeinschaftliche Lieferungen handelte, gab der Angeklagte im Rahmen der jeweiligen Umsatzsteuervoranmeldung bewusst der Wahrheit zuwider nicht an. \n\n \n 121\n\nIm Einzelnen   handelt es sich um folgende Fahrzeuge: \n\n \n 122\n\nJanuar 2009\n\n \n 123\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 38\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz CLC 220 CDI\n\n \n \n \n\n13.01.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n24.369,75 €\n\n \n \n \n\nL\n\n \n \n\n \n\n \n 124\n\nFebruar 2009\n\n \n 125\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 46\n\n \n \n \n\n###\n\n \n \n \n \n \n \n\n06.02.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n22.900,- €\n\n \n \n \n \n \n\n \n\n \n 126\n\nMärz 2009\n\n 127\n\n \n\n 128\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 40\n\n \n \n \n\n###\n\n \n \n \n\nBMW 520 D Touring\n\n \n \n \n\n09.03.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n16.134,45 €\n\n \n \n \n\nL\n\n \n \n\n \n\n \n \n\n# 41\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n09.03.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.100,00 €\n\n \n \n \n\nL\n\n \n \n\n \n\n 129\n\n \n\n 130\n\nJuli 2009\n\n \n 131\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 153\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D Coupe\n\n \n \n \n\n15.07.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n27.300,00 €\n\n \n \n \n\nL\n\n \n \n\n \n\n \n \n\n# 151\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz CLS 320\n\n \n \n \n\n20.07.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n35.714,26 €\n\n \n \n \n\nL\n\n \n \n\n \n\n \n \n\n# 152\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 CD\n\n \n \n \n\n20.07.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n11.932,77 €\n\n \n \n \n\nL\n\n \n \n\n \n\n \n \n\n# 150\n\n \n \n \n\n###\n\n \n \n \n\nGolf GTI\n\n \n \n \n\n20.07.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n14.700,00 €\n\n \n \n \n\nL\n\n \n \n\n \n\n \n \n\n# 862\n\n \n \n \n\n###\n\n \n \n \n\nBMW 520 D\n\n \n \n \n\n28.07.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n11.933,00 €\n\n \n \n \n\nK\n\n \n \n\n \n\n \n 132\n\nAugust 2009\n\n \n 133\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 863    \n\n \n \n \n\n###\n\n \n \n \n\nAudi A 5\n\n \n \n \n\n28.08.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n46.650,00 €\n\n \n \n \n\nK\n\n \n \n\n \n\n \n 134\n\nNovember 2009\n\n \n 135\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 490\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D\n\n \n \n \n\n17.11.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n28.150,00 €\n\n \n \n \n\nC.\n\n \n \n\n \n\n \n \n\n# 491\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D\n\n \n \n \n\n18.11.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n24.500,00 €\n\n \n \n \n\nC\n\n \n \n\n \n\n \n \n\n# 492\n\n \n \n \n\n###\n\n \n \n \n\nBMW 330 D\n\n \n \n \n\n20.11.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n28.100,00 €\n\n \n \n \n\nC\n\n \n \n\n \n\n \n \n\n# 493\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n20.11.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n38.000,00 €\n\n \n \n \n\nC\n\n \n \n\n \n\n \n \n\n# 494\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 250 CDI\n\n \n \n \n\n20.11.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n41.000,00 €\n\n \n \n \n\nC\n\n \n \n\n \n\n \n 136\n\nDezember 2009\n\n \n 137\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 788\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n01.12.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n12.600,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 789\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n01.12.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n12.600,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 790\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D\n\n \n \n \n\n03.12.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n11.750,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 379\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n10.12.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n37.500,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 791\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n10.12.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n15.300,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 792\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n21.12.2009\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n12.600,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n 138\n\nJanuar 2010\n\n \n 139\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 794\n\n \n \n \n\n###\n\n \n \n \n\nAudi R 8\n\n \n \n \n\n18.01.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n67.200,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 796\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n\n28.01.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n42.300,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n 140\n\nFebruar 2010\n\n 141\n\n \n\n 142\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 797\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n12.02.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n10.300,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 545\n\n \n \n \n\n###\n\n \n \n \n\nAUDI  A 3 Cabrio\n\n \n \n \n\n13.02.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n17.650,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 798\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz C 220 CDI\n\n \n \n \n\n15.02.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n18.000,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 799\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n27.02.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n21.000,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 800\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n27.02.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n10.200,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n 143\n\nMärz 2010\n\n \n 144\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 802\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n01.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n14.700,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 804\n\n \n \n \n\n####\n\n \n \n \n\nFord S Max\n\n \n \n \n\n08.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n12.100,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 805\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n08.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n17.500,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 807\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 250 CDI\n\n \n \n \n\n13.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n38.000,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 806\n\n \n \n \n\n###\n\n \n \n \n \n \n \n\n08.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n14.400,- € \n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 808\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 250 CDI\n\n \n \n \n\n13.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n32.350,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 809\n\n \n \n \n\n###\n\n \n \n \n\nSmart Pure CDI\n\n \n \n \n\n13.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n5.750,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 810\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n13.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n9.200,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 812\n\n \n \n \n\n###\n\n \n \n \n\nBMW 520 D\n\n \n \n \n\n31.03.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n25.935,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n 145\n\nApril 2010\n\n \n 146\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 543\n\n \n \n \n\n###\n\n \n \n \n\nBMW 535 \n\n \n \n \n\n07.04.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.600,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 813\n\n \n \n \n\n###\n\n \n \n \n\nAudi R 8\n\n \n \n \n\n08.04.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n56.470,00 €\n\n \n \n \n\nW\n\n \n \n\n \n\n \n \n\n# 814\n\n \n \n \n\n###\n\n \n \n \n\nVW Scirocco\n\n \n \n \n\n09.04.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n18.100,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 815\n\n \n \n \n\n###\n\n \n \n \n\nBMW 330 D\n\n \n \n \n\n09.04.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n32.500,00 €\n\n \n \n \n\nH\n\n \n \n\n \n\n \n \n\n# 816\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n23.04.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n11.350,00 €\n\n \n \n \n\nW\n\n \n \n\n \n\n 147\n\n \n\n 148\n\nMai 2010\n\n \n 149\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n\n \n\n \n \n\n# 817\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D\n\n \n \n \n\n10.05.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n11.344,54 €\n\n \n \n \n\nW\n\n \n \n\n \n\n \n \n\n# 818\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n\n10.05.2010\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n10.756,30 €\n\n \n \n \n\nW\n\n \n \n\n \n\n \n 150\n\nDie als innergemeinschaftliche Lieferungen behandelten Umsätze unterlagen der Regelbesteuerung. Zur Berechnung des Steuerschadens hat die Kammer die zu zahlende Umsatzsteuer aus dem erzielten Erlös heraus gerechnet. Durch die wissentlich falsche Verbuchung der aufgeführten Umsätze verkürzte der Angeklagte Umsatzsteuern in den einzelnen Monaten wie folgt: \n\n \n 151\n\nJanuar 2009 \n\n 152\n\n \n\n \n \n\nSumme Januar 2009: \n\n \n \n \n\n24.369,75 €\n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n20.479 € \n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n3.891 € \n\n \n \n\n \n\n \n 153\n\nFebruar 2009:\n\n 154\n\n \n\n \n \n\nSumme Februar 2009:\n\n \n \n \n\n22.900 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n19.244 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n3.656 €\n\n \n \n\n \n\n \n 155\n\nMärz 2009: \n\n 156\n\n \n\n \n \n\nSumme März 2009:\n\n \n \n \n\n39.234 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n32.970 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n6.264 €\n\n \n \n\n \n\n \n 157\n\nJuli 2009: \n\n \n 158\n\n \n\n \n \n\nSumme Juli 2009:\n\n \n \n \n\n101.580 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n85.361 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n16.219 €\n\n \n \n\n \n\n \n 159\n\nAugust 2009: \n\n \n 160\n\n \n\n \n \n\nSumme August 2009:\n\n \n \n \n\n46.650 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n39.202 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n7.448 €\n\n \n \n\n \n\n \n 161\n\nOktober 2009: \n\n \n 162\n\n \n\n \n \n\nSumme Oktober 2009:\n\n \n \n \n\n29.000 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n24.370 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n4.630 €\n\n \n \n\n \n\n \n 163\n\nNovember 2009: \n\n \n 164\n\n \n\n \n \n\nSumme Juli 2009:\n\n \n \n \n\n159.750 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n134.244 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n25.506 €\n\n \n \n\n \n\n \n 165\n\nDezember 2009: \n\n \n 166\n\n \n\n \n \n\nSumme Dezember 2009:\n\n \n \n \n\n102.350 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n86.008 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n16.342 €\n\n \n \n\n \n\n \n 167\n\nJanuar 2010: \n\n \n 168\n\n \n\n \n \n\nSumme Januar 2010:\n\n \n \n \n\n109.500 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n 92.017 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n 17.483 €\n\n \n \n\n \n\n \n 169\n\nFebruar 2010: \n\n \n 170\n\n \n\n \n \n\nSumme Februar 2010:\n\n \n \n \n\n77.150 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n64.832 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n12.318 €\n\n \n \n\n \n\n \n 171\n\nMärz 2010: \n\n \n 172\n\n \n\n \n \n\nSumme März 2010:\n\n \n \n \n\n169.935 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n142.803 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n27.132 €\n\n \n \n\n \n\n \n \n 173\n\nApril 2010: \n\n \n 174\n\n \n\n \n \n\nSumme April 2010:\n\n \n \n \n\n142.020 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n119.345 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n22.675 €\n\n \n \n\n \n\n \n 175\n\nMai 2010: \n\n \n 176\n\n \n\n \n \n\nSumme Mai 2010:\n\n \n \n \n\n22.101 € \n\n \n \n\n \n\n \n \n\nNettoumsatz: \n\n \n \n \n\n18.572 €\n\n \n \n\n \n\n \n \n\nUmsatzsteuer:\n\n \n \n \n\n3.529 €\n\n \n \n\n \n\n \n \n 177\n\n4. Darüber hinaus versteuerte der Angeklagte für die nachfolgend aufgeführten Fahrzeuge lediglich die Differenz zwischen vorgeblich gezahlten Kaufpreis und Veräußerungserlös nach der Regelung des § 25 a UStG. Dabei legte er gefälschte Rechnungen vor, in denen entweder Privatpersonen (P oder G), die Scheinfirmen N BV oder K oder die Firma Q Vertriebs GmbH als angebliche Verkäufer aufgeführt sind. Tatsächlich wurden auch diese Fahrzeuge nicht von diesen erworben, sondern, wie zuvor beschrieben, unter Vortäuschung eines EU-Unternehmens als Käufer  erworben. Entgegen der dem jeweiligen Autohaus gegenüber ausgesprochenen Verpflichtungserklärung brachten die Abholer die Fahrzeuge mit Wissen und Wollen des Angeklagten aber nicht ins EU-Ausland, sondern zu dessen Betriebssitz in Herne oder seiner Wohnanschrift in S. Die Differenzbesteuerung wurde insoweit bewusst zu Unrecht angewandt, um die Steuerlast zu mindern. Die zur  Täuschung des zuständigen Finanzamtes gefälschten Rechnungen wurden dabei mit Wissen und Wollen des Angeklagten erstellt, um die Anwendung der Differenzbesteuerung zu ermöglichen. \n\n \n 178\n\nTatsächlich hatte der Angeklagte jedoch die Verkäufe nach den allgemeinen Vorschriften des Umsatzsteuergesetzes zu versteuern und der Regelbesteuerung zu unterwerfen. \n\n \n 179\n\nIm Einzelnen kam es durch die zu Unrecht vorgenommene Differenzbesteuerung gemäß § 25 a UStG zu folgenden Umsatzsteuerschuldverkürzungen: \n\n \n 180\n\nSeptember 2009 \n\n \n 181\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 480\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz ML 320\n\n \n \n \n\n31.07.2009\n\n \n \n \n\nV\n\n \n \n \n\n20.500,00 €\n\n \n \n \n\nL\n\n \n \n \n\nM BV\n\n \n \n \n\n22.09.2009\n\n \n \n \n\n29.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n29.09.2009\n\n \n \n \n\n31.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n29.500 €;  \n\n \n \n \n \n \n \n \n \n \n\n31.500 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n2.000 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n1.680 €\n\n \n \n \n \n \n \n \n \n \n\n26.470  €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n320 €\n\n \n \n \n \n \n \n \n \n \n\n5.030 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer September 2009\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n4.710 €\n\n \n \n\n \n\n \n 182\n\nOktober 2009\n\n \n 183\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 481\n\n \n \n \n\n###\n\n \n \n \n\nAudi Q 7\n\n \n \n \n\n31.08.2009\n\n \n \n \n\nV\n\n \n \n \n\n33.850,00 €\n\n \n \n \n\nL\n\n \n \n \n\nM BV\n\n \n \n \n\n18.09.2009\n\n \n \n \n\n38.200 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n02.10.2009\n\n \n \n \n\n41.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 482\n\n \n \n \n\n###\n\n \n \n \n\nHonda Civic\n\n \n \n \n\n03.10.2009\n\n \n \n \n\nV\n\n \n \n \n\n9.500,00 €\n\n \n \n \n\nC\n\n \n \n \n\nM BV\n\n \n \n \n\n22.09.2009\n\n \n \n \n\n14.700 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n02.10.2009\n\n \n \n \n\n17.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 483\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n31.08.2009\n\n \n \n \n\nV\n\n \n \n \n\n12.420,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n13.10.2009\n\n \n \n \n\n14.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n14.10.2009\n\n \n \n \n\n16.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 477\n\n \n \n \n\n###\n\n \n \n \n\nVW Touareg\n\n \n \n \n\n13.08.2009\n\n \n \n \n\nV\n\n \n \n \n\n16.000,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n01.10.2009\n\n \n \n \n\n20.200 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS;\n\n \n\ndieser beantragte am 15.10.2009 ein Ausf.Kennz.\n\n \n \n \n\n15.10.2009\n\n \n \n \n\n22.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 484\n\n \n \n \n\n###\n\n \n \n \n\nLand Rover RR HSE\n\n \n \n \n\n30.09.2009\n\n \n \n \n\nV\n\n \n \n \n\n34.325,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n19.10.2009\n\n \n \n \n\n41.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n27.10.2009\n\n \n \n \n\n44.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 478\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 3\n\n \n \n \n\n31.08.2009\n\n \n \n \n\nV\n\n \n \n \n\n12.420,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n01.10.2009\n\n \n \n \n\n14.000 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS;\n\n \n\ndieser beantragte am 26.10.2009 ein Ausf.Kennz.\n\n \n \n \n\n28.10.2009\n\n \n \n \n\n15.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n143.100 €\n\n \n \n \n \n \n \n \n \n \n\n155.500 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n12.400 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n10.420 €\n\n \n \n \n \n \n \n \n \n \n\n130.672 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n1.980 €\n\n \n \n \n \n \n \n \n \n \n\n24.828 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer Oktober 2009\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n22.848 €\n\n \n \n\n \n\n \n 184\n\nNovember 2009\n\n 185\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 485\n\n \n \n \n\n###\n\n \n \n \n\nVW Touareg\n\n \n \n \n\n27.10.2009\n\n \n \n \n\nV\n\n \n \n \n\n21.550,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n17.11.2009\n\n \n \n \n\n27.600 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n17.11.2009\n\n \n \n \n\n29.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 486\n\n \n \n \n\n###\n\n \n \n \n\nChrysler 300 C\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n17.11.2009\n\n \n \n \n\n17.800 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n18.11.2009\n\n \n \n \n\n18.300,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 479\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n13.08.2009\n\n \n \n \n\nV\n\n \n \n \n\n11.150,00 €\n\n \n \n \n\nL\n\n \n \n \n\nM BV\n\n \n \n \n\n03.09.2009\n\n \n \n \n\n12.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n24.11.2009\n\n \n \n \n\n14.200,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 487\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz SLK 200\n\n \n \n \n\n27.08.2009\n\n \n \n \n\nV\n\n \n \n \n\n15.400,00 €\n\n \n \n \n\nL\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n27.10.2009\n\n \n \n \n\n17.100 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n27.11.2009\n\n \n \n \n\n17.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n75.000 €\n\n \n \n \n \n \n \n \n \n \n\n79.000 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n4.000 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n3.361 €\n\n \n \n \n \n \n \n \n \n \n\n130.672 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n639 €\n\n \n \n \n \n \n \n \n \n \n\n12.613 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer November 2009\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n11.975 €\n\n \n \n\n \n\n \n 186\n\nDezember 2009\n\n 187\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 604\n\n \n \n \n\n###\n\n \n \n \n\nVW Touareg\n\n \n \n \n\n10.11.2009\n\n \n \n \n\nV\n\n \n \n \n\n30.000,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n01.12.2009\n\n \n \n \n\n34.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n04.12.2009\n\n \n \n \n\n37.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 599\n\n \n \n \n\n###\n\n \n \n \n\nVW EOS\n\n \n \n \n\n27.10.2009\n\n \n \n \n\nV\n\n \n \n \n\n18.000,00 €\n\n \n \n \n\nC\n\n \n \n \n\nP\n\n \n \n \n\n08.12.2009\n\n \n \n \n\n21.200 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n16.12.2009\n\n \n \n \n\n22.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 601\n\n \n \n \n\n###\n\n \n \n \n\nLand Rover Sport\n\n \n \n \n\n29.10.2009\n\n \n \n \n\nV\n\n \n \n \n\n38.300,00 €\n\n \n \n \n\nC\n\n \n \n \n\n„F“\n\n \n \n \n\n01.12.2009\n\n \n \n \n\n41.200 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n18.12.2009\n\n \n \n \n\n43.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 606\n\n \n \n \n\n###\n\n \n \n \n\nAudi R 8\n\n \n \n \n\n21.12.2009\n\n \n \n \n\nV\n\n \n \n \n\n56.010,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n29.12.2009\n\n \n \n \n\n62.000 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n28.12.2009\n\n \n \n \n\n65.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n158.900 €\n\n \n \n \n \n \n \n \n \n \n\n167.000 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n8.100 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n6.806 €\n\n \n \n \n \n \n \n \n \n \n\n130.672 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n639 €\n\n \n \n \n \n \n \n \n \n \n\n26.664 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer Dezember 2009\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n25.370 €\n\n \n \n\n \n\n \n 188\n\nJanuar 2010\n\n 189\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 607\n\n \n \n \n\n###\n\n \n \n \n\nVW Touareg\n\n \n \n \n\n21.12.2009\n\n \n \n \n\nV\n\n \n \n \n\n24.800,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n05.01.2010\n\n \n \n \n\n25.000 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T;\n\n \n\ndieser beantragte am 07.01.2010 ein Auf.Kennz.\n\n \n \n \n\n09.01.2010\n\n \n \n \n\n27.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 605\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz SL 500\n\n \n \n \n\n21.12.2009\n\n \n \n \n\nV\n\n \n \n \n\n50.630,00 €\n\n \n \n \n\nC\n\n \n \n \n\nKHolding B.V.\n\n \n \n \n\n18.01.2010\n\n \n \n \n\n59.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n13.01.2010\n\n \n \n \n\n61.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 793\n\n \n \n \n\n###\n\n \n \n \n\nBMW 335 D\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n18.01.2010\n\n \n \n \n\n31.200 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n14.01.2010\n\n \n \n \n\n33.900,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 795\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nK1\n\n \n \n \n\n20.01.2010\n\n \n \n \n\n25.700 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n22.01.2010\n\n \n \n \n\n27.200,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 608\n\n \n \n \n\n###\n\n \n \n \n\nPorsche Cayenne\n\n \n \n \n\n29.01.2010\n\n \n \n \n\nV\n\n \n \n \n\n70.000,00 €\n\n \n \n \n\nC\n\n \n \n \n\nK Holding B.V.\n\n \n \n \n\n26.01.2010\n\n \n \n \n\n82.000 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n26.01.2010\n\n \n \n \n\n85.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n223.400 €\n\n \n \n \n \n \n \n \n \n \n\n234.600 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n11.200 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n9.412 €\n\n \n \n \n \n \n \n \n \n \n\n197.143 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n1.788 €\n\n \n \n \n \n \n \n \n \n \n\n37.457 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer Januar 2010\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n35.669 €\n\n \n \n\n \n\n \n 190\n\nFebruar  2010\n\n 191\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 569\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n03.02.2010\n\n \n \n \n\n37.800 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n06.02.2010\n\n \n \n \n\n39.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 570\n\n \n \n \n\n###\n\n \n \n \n\nAudi A 4\n\n \n \n \n\n01.03.2010\n\n \n \n \n\nV\n\n \n \n \n\n18.840,00 €\n\n \n \n \n\nC\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n05.02.2010\n\n \n \n \n\n21.350 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T;\n\n \n\ndieser beantragte am 08.02.2010 ein Auf.Kennz.\n\n \n \n \n\n17.02.2010\n\n \n \n \n\n22.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n59.150 €\n\n \n \n \n \n \n \n \n \n \n\n62.000 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n2.850 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n2.395 €\n\n \n \n \n \n \n \n \n \n \n\n52.101 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n455 €\n\n \n \n \n \n \n \n \n \n \n\n9.899 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer Februar 2010\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n9.444 €\n\n \n \n\n \n\n \n 192\n\nMärz 2010\n\n 193\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 596\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz CLS 500\n\n \n \n \n\n27.10.2009\n\n \n \n \n\nV\n\n \n \n \n\n17.010,00 €\n\n \n \n \n\nC\n\n \n \n \n\nC\n\n \n \n \n\n24.02.2010\n\n \n \n \n\n21.200 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n03.03.2010\n\n \n \n \n\n22.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 803\n\n \n \n \n\n###\n\n \n \n \n\nHonda Civic\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nI\n\n \n \n \n\n20.01.2010\n\n \n \n \n\n15.500 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n22.01.2010\n\n \n \n \n\n15.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 600\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz CLS 350\n\n \n \n \n\n29.10.2009\n\n \n \n \n\nV\n\n \n \n \n\n21.900,00 €\n\n \n \n \n\nC\n\n \n \n \n\nC\n\n \n \n \n\n04.03.2010\n\n \n \n \n\n21.500 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n05.03.2010\n\n \n \n \n\n22.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 811\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nE\n\n \n \n \n\n23.03.2010\n\n \n \n \n\n22.600 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n24.03.2010\n\n \n \n \n\n23.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 612\n\n \n \n \n\n###\n\n \n \n \n\nSeat Leon\n\n \n \n \n\n28.02.2010\n\n \n \n \n\nV\n\n \n \n \n\n9.740,00 €\n\n \n \n \n\nC\n\n \n \n \n\nF\n\n \n \n \n\n23.03.2010\n\n \n \n \n\n12.850 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n26.03.2010\n\n \n \n \n\n13.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n \n\n \n\n \n \n\n# 574\n\n \n \n \n\n###\n\n \n \n \n\nMini Cooper\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n15.03.2010\n\n \n \n \n\n15.250 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n18.03.2010\n\n \n \n \n\n16.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 575\n\n \n \n \n\n###\n\n \n \n \n\nMini Cooper\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n15.03.2010\n\n \n \n \n\n15.250 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n18.03.2010\n\n \n \n \n\n16.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 576\n\n \n \n \n\n###\n\n \n \n \n\nMercedes Benz E 350 CDI\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq 24vertriebs GmbH\n\n \n \n \n\n20.03.2010\n\n \n \n \n\n37.500 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.03.2010\n\n \n \n \n\n38.900,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n161.650 €\n\n \n \n \n \n \n \n \n \n \n\n168.900 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n7.250 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n6.092 €\n\n \n \n \n \n \n \n \n \n \n\n141.932 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n1.158 €\n\n \n \n \n \n \n \n \n \n \n\n26.968 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer März 2010\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n25.810 €\n\n \n \n\n \n\n \n 194\n\nApril 2010\n\n 195\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 610\n\n \n \n \n\n###\n\n \n \n \n\nVW Touareg\n\n \n \n \n\n28.02.2010\n\n \n \n \n\nV\n\n \n \n \n\n17.715,00 €\n\n \n \n \n\nC\n\n \n \n \n\nV\n\n \n \n \n\n02.04.2010\n\n \n \n \n\n27.800 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T;\n\n \n\ndieser beantragte am 20.04.2010 ein Auf.Kennz.\n\n \n \n \n\n23.04.2010\n\n \n \n \n\n26.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 580\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n19.04.2010\n\n \n \n \n\n30.800 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n20.04.2010\n\n \n \n \n\n32.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 581\n\n \n \n \n\n###\n\n \n \n \n\nVW Passat\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n21.04.2010\n\n \n \n \n\n15.000 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.04.2010\n\n \n \n \n\n16.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 582\n\n \n \n \n\n###\n\n \n \n \n\nBMW 120 D\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n21.04.2010\n\n \n \n \n\n18.750 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.04.2010\n\n \n \n \n\n20.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 583\n\n \n \n \n\n###\n\n \n \n \n\nAudi TT\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n21.04.2010\n\n \n \n \n\n21.200 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.04.2010\n\n \n \n \n\n22.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n\n# 584\n\n \n \n \n\n###\n\n \n \n \n\nBMW 118 D\n\n \n \n \n \n \n \n \n \n \n\n17.715,00 €\n\n \n \n \n\nunbekannt\n\n \n \n \n\nq vertriebs GmbH\n\n \n \n \n\n21.04.2010\n\n \n \n \n\n26.000 €\n\n \n\n§ 25a UStG\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n23.04.2010\n\n \n \n \n\n27.500,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n139.550 €\n\n \n \n \n \n \n \n \n \n \n\n144.500 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n4.950 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n4.159 €\n\n \n \n \n \n \n \n \n \n \n\n121.429 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n791 €\n\n \n \n \n \n \n \n \n \n \n\n23.071 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer April 2010\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n22.280 €\n\n \n \n\n \n\n \n 196\n\nMai 2010\n\n 197\n\n \n\n \n \n\nNr. in D-Bank\n\n \n \n \n\nFahrzeug Ident.Nr.\n\n \n \n \n\nTyp\n\n \n \n \n\nVerkauf am\n\n \n \n \n\nLieferant\n\n \n \n \n\nPreis\n\n \n \n \n\nvorgebl. Abnehmer\n\n \n \n \n\ninländ. Vekäufer\n\n \n \n \n\nDatum\n\n \n \n \n\nPreis\n\n \n \n \n\n1. Erwerber\n\n \n \n \n\nWeiterverkauf am\n\n \n \n \n\nPreis\n\n \n \n\n \n\n \n \n\n# 819\n\n \n \n \n\n###\n\n \n \n \n\nBMW 320 D\n\n \n \n \n \n \n \n \n \n \n \n \n \n\nunbekannt\n\n \n \n \n\nK\n\n \n \n \n\n05.05.2010\n\n \n \n \n\n14.100 €\n\n \n\nprivat\n\n \n \n \n\nS1, Inh. T\n\n \n \n \n\n11.05.2010\n\n \n \n \n\n15.000,00 €\n\n \n\n§ 25a UStG\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nSumme\n\n \n \n \n\n14.100 €\n\n \n \n \n \n \n \n \n \n \n\n15.000 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nDifferenz\n\n \n \n \n\n900 €\n\n \n \n \n \n \n \n \n \n \n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nNettoumsatz\n\n \n \n \n\n756 €\n\n \n \n \n \n \n \n \n \n \n\n12.605 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nUmsatzsteuer\n\n \n \n \n\n144 €\n\n \n \n \n \n \n \n \n \n \n\n2.395 €\n\n \n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nZu geringe Umsatzsteuer Mai 2010\n\n \n \n \n \n \n \n \n \n \n \n \n \n\n2.251 €\n\n \n \n\n \n\n \n \n 198\n\n5. Schließlich gab der Angeklagte der Wahrheit zu wider gegenüber dem zuständigen Finanzamt vor, dass er für seinen Gewerbebetrieb von den Firmen T bzw. der Firma q vertriebs GmbH Fahrzeuge erworben habe. Für diese Einkäufe legte er entsprechende Eingangsrechnungen vor und machte die darin enthaltene Umsatzsteuer als Vorsteuer geltend. Der vermeintliche Lieferant T ist indes nicht existent. Auch die Firma q vertriebs GmbH war nicht tatsächlich leistender Unternehmer. Zweck der Vorgehensweise für den Angeklagten war die Erlangung eines unrechtmäßigen Vorsteuerabzugs. \n\n 199\n\nIm Tatzeitraum hat der Angeklagte im Einzelnen wie folgt zu Unrecht einen Vorsteuerabzug geltend gemacht: \n\n 200\n\nFebruar 2010\n\n 201\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nFahrzeug-Ident-Nr.\n\n \n \n \n\nDatum\n\n \n \n \n\nFalscher VoSt-Abzug\n\n \n \n\n \n\n \n \n\n571\n\n \n \n \n\n###\n\n \n \n \n\n25.02.2010\n\n \n \n \n\n3.225 €\n\n \n \n\n \n\n \n \n\n572\n\n \n \n \n\n###\n\n \n \n \n\n25.02.2010\n\n \n \n \n\n3.433 €\n\n \n \n\n \n\n 202\n\nSumme Steuerschaden: 6.658 €\n\n \n 203\n\nMärz 2010\n\n 204\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nFahrzeug-Ident-Nr.\n\n \n \n \n\nDatum\n\n \n \n \n\nFalscher VoSt-Abzug\n\n \n \n\n \n\n \n \n\n416\n\n \n \n \n\n###\n\n \n \n \n\n04.03.2010\n\n \n \n \n\n5.955 €\n\n \n \n\n \n\n \n \n\n573\n\n \n \n \n\n###\n\n \n \n \n\n15.03.2010\n\n \n \n \n\n3.401 €\n\n \n \n\n \n\n \n \n\n577\n\n \n \n \n\n###\n\n \n \n \n\n23.03.2010\n\n \n \n \n\n11.017 €\n\n \n \n\n \n\n \n \n\n566\n\n \n \n \n\n###\n\n \n \n \n\n26.03.2010\n\n \n \n \n\n2.714 €\n\n \n \n\n \n\n 205\n\nSumme Steuerschaden: 23.087 € \n\n 206\n\nApril 2010\n\n 207\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nFahrzeug-Ident-Nr.\n\n \n \n \n\nDatum\n\n \n \n \n\nFalscher VoSt-Abzug\n\n \n \n\n \n\n \n \n\n578\n\n \n \n \n\n###\n\n \n \n \n\n10.04.2010\n\n \n \n \n\n4.263 €\n\n \n \n\n \n\n \n \n\n579\n\n \n \n \n\n###\n\n \n \n \n\n18.04.2010\n\n \n \n \n\n7.903\n\n \n \n\n \n\n 208\n\nSumme Steuerschaden: 12.166 €\n\n 209\n\nMai 2010\n\n 210\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nFahrzeug-Ident-Nr.\n\n \n \n \n\nDatum\n\n \n \n \n\nFalscher VoSt-Abzug\n\n \n \n\n \n\n \n \n\n676\n\n \n \n \n\n###\n\n \n \n \n\n06.05.2010\n\n \n \n \n\n4.215 €\n\n \n \n\n \n\n \n \n\n678\n\n \n \n \n\n###\n\n \n \n \n\n06.05.2010\n\n \n \n \n\n4.215 €\n\n \n \n\n \n\n \n \n\n679\n\n \n \n \n\n###\n\n \n \n \n\n06.05.2010\n\n \n \n \n\n4.215 €\n\n \n \n\n \n\n \n \n\n680\n\n \n \n \n\n###\n\n \n \n \n\n11.05.2010\n\n \n \n \n\n4.215 €\n\n \n \n\n \n\n \n \n\n525\n\n \n \n \n\n###\n\n \n \n \n\n27.05.2010\n\n \n \n \n\n9.021 €\n\n \n \n\n \n\n \n \n\n526\n\n \n \n \n\n###\n\n \n \n \n\n31.05.2010\n\n \n \n \n\n2.203 €\n\n \n \n\n \n\n \n \n\n527\n\n \n \n \n\n###\n\n \n \n \n\n31.05.2010\n\n \n \n \n\n4.630 €\n\n \n \n\n \n\n \n \n\n528\n\n \n \n \n\n###\n\n \n \n \n\n31.05.2010\n\n \n \n \n\n8.861 €\n\n \n \n\n \n\n 211\n\nSumme Steuerschaden: 41.575 €\n\n 212\n\nJuni 2010\n\n 213\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nFahrzeug-Ident-Nr.\n\n \n \n \n\nDatum\n\n \n \n \n\nFalscher VoSt-Abzug\n\n \n \n\n \n\n \n \n\n529\n\n \n \n \n\n###\n\n \n \n \n\n07.06.2010\n\n \n \n \n\n3.193 €\n\n \n \n\n \n\n \n \n\n530\n\n \n \n \n\n###\n\n \n \n \n\n21.06.2010\n\n \n \n \n\n4.950 €\n\n \n \n\n \n\n \n \n\n531\n\n \n \n \n\n###\n\n \n \n \n\n21.06.2010\n\n \n \n \n\n6.866 €\n\n \n \n\n \n\n \n \n\n681\n\n \n \n \n\n###\n\n \n \n \n\n07.06.2010\n\n \n \n \n\n5.828 €\n\n \n \n\n \n\n \n \n\n546\n\n \n \n \n\n###\n\n \n \n \n\n07.06.2010\n\n \n \n \n\n5.748 €\n\n \n \n\n \n\n 214\n\nSumme Steuerschaden: 26.585 €\n\n 215\n\nAugust 2010\n\n 216\n\n \n\n \n \n\nF-Nr.\n\n \n \n \n\nFahrzeug-Ident-Nr.\n\n \n \n \n\nDatum\n\n \n \n \n\nFalscher VoSt-Abzug\n\n \n \n\n \n\n \n \n\n549\n\n \n \n \n\n###\n\n \n \n \n\n23.08.2010\n\n \n \n \n\n7.903 €\n\n \n \n\n \n\n \n \n\n550\n\n \n \n \n\n###\n\n \n \n \n\n19.08.2010\n\n \n \n \n\n7.105 €\n\n \n \n\n \n\n 217\n\nSumme Steuerschaden: 15.008 €\n\n \n \n 218\n\nDurch die Abgabe der unrichtigen Umsatzsteuererklärung für das Jahr 2008 sowie die Abgabe der unrichtigen Umsatzsteuervoranmeldungen für die Monate Januar bis April 2009 und Juni bis Dezember 2009 sowie Januar bis Juni 2010 und August 2010 mit der Folge der nicht durchgeführten Besteuerung gemäß § 6 a Abs. 4 S. 2 UStG, der zu Unrecht vorgenommen Differenzbesteuerung gemäß § 25 a UStG sowie des unberechtigten Vorsteuerabzugs kam es zu den in der nachfolgenden Tabelle aufgeführten Taten des Angeklagten, bei denen mindestens Umsatzsteuern in folgender Höhe verkürzt wurden: \n\n \n 219\n\n \n\n \n \n\nTat-Nr.\n\n \n \n \n\nZeitraum \n\n \n \n \n\nSteuerhinterziehung in Euro\n\n \n \n\n \n\n \n \n\n1\n\n \n \n \n\n2008\n\n \n \n \n\n168.651\n\n \n \n\n \n\n \n \n\n2\n\n \n \n \n\n1/ 2009\n\n \n \n \n\n30.071\n\n \n \n\n \n\n \n \n\n3\n\n \n \n \n\n2/2009\n\n \n \n \n\n32.770\n\n \n \n\n \n\n \n \n\n4\n\n \n \n \n\n3/2009\n\n \n \n \n\n24.327\n\n \n \n\n \n\n \n \n\n5\n\n \n \n \n\n4/2009\n\n \n \n \n\n32.934\n\n \n \n\n \n\n \n \n\n6\n\n \n \n \n\n6/2009\n\n \n \n \n\n22.552\n\n \n \n\n \n\n \n \n\n7\n\n \n \n \n\n7/2009\n\n \n \n \n\n16.219\n\n \n \n\n \n\n \n \n\n8\n\n \n \n \n\n8/2009\n\n \n \n \n\n7.448\n\n \n \n\n \n\n \n \n\n9\n\n \n \n \n\n9/2009\n\n \n \n \n\n4.710\n\n \n \n\n \n\n \n \n\n10\n\n \n \n \n\n10/2009\n\n \n \n \n\n27.478\n\n \n \n\n \n\n \n \n\n11\n\n \n \n \n\n11/2009\n\n \n \n \n\n37.481\n\n \n \n\n \n\n \n \n\n12\n\n \n \n \n\n12/2009\n\n \n \n \n\n41.712\n\n \n \n\n \n\n \n \n\n13\n\n \n \n \n\n1/2010\n\n \n \n \n\n53.152\n\n \n \n\n \n\n \n \n\n14\n\n \n \n \n\n2/2010\n\n \n \n \n\n57.547\n\n \n \n\n \n\n \n \n\n15\n\n \n \n \n\n3/2010\n\n \n \n \n\n108.875\n\n \n \n\n \n\n \n \n\n16\n\n \n \n \n\n4/2010\n\n \n \n \n\n59.835\n\n \n \n\n \n\n \n \n\n17\n\n \n \n \n\n5/2010\n\n \n \n \n\n49.669\n\n \n \n\n \n\n \n \n\n18\n\n \n \n \n\n6/2010\n\n \n \n \n\n26.585\n\n \n \n\n \n\n \n \n\n19\n\n \n \n \n\n8/2010\n\n \n \n \n\n15.008\n\n \n \n\n \n\n \n 220\n\nIV.\n\n \n 221\n\nDie getroffenen Feststellungen beruhen auf der geständigen Einlassung des Angeklagten und den ausweislich des Hauptverhandlungsprotokolls erhobenen Beweisen, insbesondere der Aussage des Zeugen T.  \n\n 222\n\nSeinen Werdegang und seine persönlichen Verhältnisse hat der Angeklagte in glaubhafter Weise so, wie hier festgestellt, bekundet. Ebenso beruhen die Feststellungen zum Sachverhalt auf dem Geständnis des Angeklagten. Der Angeklagte hat das Geschehen so wie festgestellt geschildert und sich differenziert zu den einzelnen Tatvorwürfen eingelassen. Die Kammer hat keinen Anlass an der Richtigkeit des Geständnisses zu zweifeln. Der der Berechnung des steuerlichen Mindestschadens zugrundeliegenden Zahlen hat der Angeklagte als zutreffend anerkannt. \n\n 223\n\nDer Inhalt stimmt mit den objektiven Ergebnissen im Ermittlungsverfahren überein, wie die Kammer aufgrund der Aussage des Zeugen T vom Finanzamt für Steuerstrafsachen und Steuerfahndung Bochum vom 05.05.2011 feststellen konnte. Der Zeuge war im Rahmen seiner Zuständigkeit federführend tätig hat über den Gang des Verfahrens und den im Laufe des Ermittlungsverfahren gewonnen Erkenntnissen ausführlich berichtet. \n\n \n \n 224\n\nV.\n\n \n 225\n\nNach den vorstehenden Feststellungen hat sich der Angeklagte aufgrund der Abgabe einer falschen Umsatzsteuererklärung für das Jahr 2008 sowie falscher Umsatzsteuervoranmeldungen für die Monaten Januar bis April 2009, Juni bis Dezember 2009, Januar bis Juni 2010 und August 2010 gemäß § 370 Abs. 1 Nr. 1  AO der Steuerhinterziehung in 19 Fällen schuldig gemacht. \n\n 226\n\n \n\n 227\n\n \n\n 228\n\nVI.\n\n \n 229\n\n1. \n\n 230\n\nAusgangspunkt für die Strafzumessung ist die Strafandrohung für das jeweils begangene Delikt.\n\n 231\n\nDie Kammer hat für die Steuerhinterziehungen jeweils den Strafrahmen In den Fällen des § 370 Abs. 1 AO, der Geldstrafe oder Freiheitsstrafe  bis zu 5 Jahren vorsieht, zu Grunde gelegt, mit Ausnahme der Fälle (2008 Januar 2010, Februar 2010 März 2010, April 2010. Bei diesen ist die Kammer vom Strafrahmen des § 370 Abs. 3 S. 2 Nr. 1 AO, der Freiheitsstrafe von 6 Monaten bis zu 10 Jahren vorsieht, ausgegangen. \n\n \n 232\n\n2. \n\n 233\n\nBei der konkreten Strafmessung hat die Kammer folgende Umstände berücksichtigt:\n\n 234\n\nZu Gunsten des Angeklagten wirkte sich ganz maßgeblich dessen umfassendes Geständnis aus. Dieser hatte sich im Ermittlungsverfahren bereits teilweise geständig eingelassen und seine Angaben zu Beginn der Hauptverhandlung weiter ergänzt.\n\n 235\n\nHierdurch konnte eine umfangreiche Beweisaufnahme unterbleiben, was zu einer erheblichen Verfahrensverkürzung geführt hat. \n\n \n 236\n\nFerner war strafmildernd zu berücksichtigten, dass der Angeklagte strafrechtlich bislang noch nicht in Erscheinung getreten war.\n\n \n 237\n\nZudem hat die Kammer zu seinen Gunsten berücksichtigt, dass er fast sechs Monate in Untersuchungshaft verbracht hat und als Erstverbüßer und wegen seiner gesundheitlichen Probleme besonders haftempfindlich ist. Auch hat die Kammer zu seinen Gunsten nicht unberücksichtigt gelassen, dass dem Angeklagten möglicherweise auch ausländerrechtliche Konsequenzen drohen.\n\n \n 238\n\nDie Kammer hat weiter strafmildernd gewertet, dass der Angeklagte durch eine Zahlung von 100.000,- € Steuerschaden teilweise gutgemacht hat. Darüber hinaus hat Kammer strafmildernd gewürdigt, dass der Angeklagte in ein bereits bestehendes System eingestiegen ist und durch seinen Bruder, der großen Einfluss auf ihn hatte, mit diesem vertraut gemacht wurde. \n\n \n 239\n\nZu Lasten des Angeklagten hat die Kammer gewertet, dass er über längeren Zeitraum eine Vielzahl von Straftaten begangen hat. Durch seine Handlungen sind hohe wirtschaftliche Schäden entstanden. Das Vorgehen des Angeklagten wies insgesamt einen hohen Organisationsgrad auf. So wurden die unterschiedlichsten Autohäuser in verschiedenen Regionen kontaktiert. Auch wurden zahlreiche Personen, teilweise auch mit gefälschten Personalien, eingesetzt. Ferner suchte der Angeklagte auf unterschiedlichste Weise seine Umsatzsteuerlast zu verkürzen. Dies zeugt von einer erheblichen kriminellen Energie des Angeklagten. \n\n \n 240\n\nUnter Berücksichtigung aller vorgenannten für und gegen den Angeklagten sprechenden Gesichtspunkte und unter Berücksichtigung der durch die einzelnen Taten jeweils entstandenen Schäden hat die Kammer auf folgende Einzelstrafen erkannt: \n\n \n 241\n\n \n\n \n \n\nTat-Nr.\n\n \n \n \n\nEinzelstrafe\n\n \n \n\n \n\n \n \n\n1 (2008)\n\n \n \n \n\n2 Jahre 3 Monate\n\n \n \n\n \n\n \n \n\n2 (1/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n3 (2/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n4 (3/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n5 (4/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n6 (6/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n7 (7/2009)\n\n \n \n \n\n6 Monate\n\n \n \n\n \n\n \n \n\n8 (8/2009)\n\n \n \n \n\n3 Monate\n\n \n \n\n \n\n \n \n\n9 (9/2009\n\n \n \n \n\n3 Monate\n\n \n \n\n \n\n \n \n\n10 (10/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n11 (11/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n12 (12/2009)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n13 (1/2010\n\n \n \n \n\n1 Jahr\n\n \n \n\n \n\n \n \n\n14 (2/2010)\n\n \n \n \n\n1 Jahr\n\n \n \n\n \n\n \n \n\n15 (3/2010)\n\n \n \n \n\n1 Jahr 9 Monate\n\n \n \n\n \n\n \n \n\n16 (4/2010)\n\n \n \n \n\n1 Jahr\n\n \n \n\n \n\n \n \n\n17 (5/2010\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n18 (6/2010)\n\n \n \n \n\n8 Monate\n\n \n \n\n \n\n \n \n\n19 (8/2010)\n\n \n \n \n\n6 Monate\n\n \n \n\n \n\n \n \n 242\n\nSoweit vorstehend kurzfristige Freiheitsstrafen im Sinne des § 47 StGB verhängt worden sind, war dies zur Verteidigung der Rechtsordnung unerlässlich.\n\n 243\n\nBei der Gesamtstrafenbildung hat die Kammer unter nochmaliger Abwägung der vorgenannten Strafzumessungsgründe die Person des Täters und die einzelnen Strafen zusammenfassend gewürdigt (§ 54 Abs. 1 S. 3 StGB). Hierbei fielen insbesondere das umfassende Geständnis des Angeklagten und seine bisherige straffreie Lebensführung einerseits und der hohe Gesamtschaden von insgesamt mehr 800.000,- Euro und die erhebliche kriminelle Energie andererseits ins Gewicht. \n\n 244\n\nDie Kammer hat danach unter Erhöhung der Einsatzstrafe von 2 Jahren 3 Monaten auf eine Gesamtfreiheitsstrafe von \n\n \n 245\n\n3 Jahren 4 Monaten\n\n \n 246\n\nals insgesamt tat- und schuldangemessen erkannt, die zur Erreichung der spezial- und generalpräventiven Strafzwecke erforderlich und ausreichend ist. Sie wird dem Unrechtsgehalt der Taten gerecht, lässt dem Angeklagten angesichts der aufgrund der Höhe der verhängten Gesamtfreiheitsstrafe bestehenden Chance auf eine Verbüßung der Freiheitsstrafe im offenen Vollzug aber auch eine Perspektive für die Zukunft.\n\n \n \n 247\n\nVII.\n\n \n 248\n\nGründe, von der nach gemäß § 51 Abs. 1 Satz 1 StGB grundsätzlich gebotenen Anrechnung der Untersuchungshaft abzusehen, bestehen nicht. \n\n \n \n 249\n\nVIII. \n\n \n 250\n\nDie Kostenentscheidung beruht auf § 465 Abs. 1 StPO.","source":"openlegaldata","source_url":"https://de.openlegaldata.io/case/222074","url":"https://recht.nulegal.eu/rechtsprechung/lg-bochum/2011-05-24/ii-6-kls-35-js-58-10-4-11","cited_norms":[{"jurabk":"UStG 1980","ref":"§ 25a","ref_norm":"25a","n":68},{"jurabk":"UStG 1980","ref":"§ 6a","ref_norm":"6a","n":19},{"jurabk":"AO 1977","ref":"§ 370","ref_norm":"370","n":3},{"jurabk":"StPO","ref":"§ 267","ref_norm":"267","n":1},{"jurabk":"StGB","ref":"§ 47","ref_norm":"47","n":1},{"jurabk":"StPO","ref":"§ 465","ref_norm":"465","n":1},{"jurabk":"StGB","ref":"§ 51","ref_norm":"51","n":1},{"jurabk":"StGB","ref":"§ 54","ref_norm":"54","n":1}],"authoritative_source":"https://de.openlegaldata.io/case/222074","attribution":{"source":"Open Legal Data","source_url":"https://de.openlegaldata.io/case/222074","license":"Open Database License (ODbL) v1.0","license_url":"https://opendatacommons.org/licenses/odbl/1-0/","notice":"Entscheidungstext bereitgestellt über Open Legal Data (openlegaldata.io), lizenziert unter der Open Database License (ODbL) v1.0."},"source_info":{"name":"nu:legal Deutsches Recht","operator":"Nulegal GmbH","terms":"https://recht.nulegal.eu/nutzungsbedingungen","url":"https://recht.nulegal.eu/rechtsprechung/lg-bochum/2011-05-24/ii-6-kls-35-js-58-10-4-11","upstream":"https://de.openlegaldata.io/case/222074","retrieved":"2026-07-09 01:41:44.478438+00:00"}}