<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]--> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">T.C.</span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;letter-spacing:3.0pt; mso-fareast-language:TR">YARGITAY </span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">Onbirinci Ceza Dairesi</span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">E: 2010/12822 </span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">K:2012/21847 </span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">T: 17.12.2012</span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">Defter ve Belgeleri İbraz Etmemek </span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">Tebligat Usulü </span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">Suçun Unsurları </span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">İptal İçin Defter İstenmesi Hali</span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"> </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">Özet:<span style="mso-tab-count:1"> </span></span></b><i><span style="font-size:10.0pt;mso-bidi-font-size:9.0pt;font-family:"Georgia","serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:Georgia; color:black;mso-fareast-language:TR">Mükellefiyet kaydı resen terkin edilip, defter ve belgelerin iptal için istenmesi halinde defter ve belgelerin ibraz edilmemesi suçunun yasal unsurlarının oluşmayacağı gözetilmelidir.</span></i></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"> </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Tahoma","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black;mso-fareast-language: TR">(213 s. VUK m. 359/a-2)</span></b></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"> </span></p> <p class="MsoNormal"><span style="font-size:11.5pt;line-height:115%;mso-ascii-font-family: Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri; mso-bidi-font-family:Calibri;color:black;mso-fareast-language:TR">Balıkesir Vergi Dairesi Başkanlığı Denetim Grup Müdürlüğünün 25.12.2006 gün ve 3016 sayılı inceleme yazısına istinaden mükellefin 2003 yılı hesap ve işlemlerinin incelenmesine gerek duyulduğunun belirtilmesine rağmen anılan yazı İçeriğinin ne olduğuna dair dosyada bilgi bulunmadığı gibi sanığın defter ve belgelerinin vergi incelemesi için istenildiğine dair usulünce yapılan bir tebligatın da bulunmadığı, yine 31.12.2005 tarihi itibariyle mükellefiyet kaydının resen terk edildiği, defter ve belgelerin iptal için istenmesi halinde suçun yasal unsurlarının da oluşmayacağı cihetle, Balıkesir Vergi Dairesi Başkanlığı Denetim Grup Müdürlüğünün yukarıda belirtilen yazısının araştırılarak inceleme isteminin nedeni tespit edildikten sonra sanığın hukuki durumunun takdir ve tayini gerekirken eksik soruşturma sonucu yazılı şekilde karar verilmesi, </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="font-size:11.5pt;mso-ascii-font-family:Calibri;mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:Calibri; color:black;mso-fareast-language:TR"> </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="font-size:11.5pt;mso-ascii-font-family:Calibri;mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:Calibri; color:black;mso-fareast-language:TR">Yasaya aykırı, sanığın temyiz itirazları bu itibarla yerinde görülmüş olduğundan hükmün bu sebepten dolayı 5320 sayılı Kanunun 8/1. maddesi gereğince uygulanması gereken 1412 sayılı CMUK'nın 321. maddesi uyarınca istem gibi </span><b><span style="font-size:9.5pt;font-family: "Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";color:black; mso-fareast-language:TR">(BOZULMASINA), </span></b><span style="font-size:11.5pt; mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:Calibri;mso-bidi-font-family:Calibri;color:black; mso-fareast-language:TR">17.12.2012 gününde oybirliğiyle karar verildi.</span></p> <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> 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