{"id":17443,"date":"2024-12-26T00:52:19","date_gmt":"2024-12-25T21:52:19","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=17443"},"modified":"2025-01-29T01:01:10","modified_gmt":"2025-01-28T22:01:10","slug":"bir-mukellef-hem-sahte-fatura-duzenleme-eyleminden-ve-hem-de-kullanma-eyleminden-suclanarak-asliye-ceza-mahkemesinde-fahis-ceza-ile-yargilanabilir-mi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=17443","title":{"rendered":"B\u0130R M\u00dcKELLEF HEM SAHTE FATURA D\u00dcZENLEME EYLEM\u0130NDEN VE HEM DE KULLANMA EYLEM\u0130NDEN SU\u00c7LANARAK ASL\u0130YE CEZA MAHKEMES\u0130NDE FAH\u0130\u015e CEZA \u0130LE YARGILANAB\u0130L\u0130R M\u0130?"},"content":{"rendered":"\t\t
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B\u0130R M\u00dcKELLEF HEM SAHTE FATURA D\u00dcZENLEME EYLEM\u0130NDEN VE HEM DE KULLANMA EYLEM\u0130NDEN SU\u00c7LANARAK ASL\u0130YE CEZA MAHKEMES\u0130NDE FAH\u0130\u015e CEZA \u0130LE YARGILANAB\u0130L\u0130R M\u0130?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Dr. Mustafa Alpaslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1980<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tmustafaalpaslan.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t
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Bilindi\u011fi gibi; Yarg\u0131tay Ceza Genel Kurulunun, VUK\u2019nun 359. maddesindeki \u2018\u2019sahte fatura d\u00fczenleme\u2019\u2019 ve \u2018\u2019sahte fatura kullanma\u2019\u2019 su\u00e7lar\u0131n\u0131 TEK SU\u00c7 kabul eden 02\/10\/2024 tarihli ve 2024\/280 Esas, 2024\/279 Karar say\u0131l\u0131 karar\u0131 nihayet yay\u0131nland\u0131. Vergi su\u00e7lar\u0131nda \u00e7ok \u00f6nemli bir i\u00e7tihat de\u011fi\u015fikli\u011fine i\u015faret eden (7) sayfal\u0131k karar\u0131n \u00f6nemli k\u0131s\u0131mlar\u0131n\u0131 a\u015fa\u011f\u0131ya ekledim. Karar\u0131n \u00f6zeti de a\u015fa\u011f\u0131daki k\u0131s\u0131mda yer almaktad\u0131r. <\/p>

Buna g\u00f6re; VUK\u2019un 359. maddesinin (b) f\u0131kras\u0131nda yer alan sahte belge d\u00fczenlemek veya sahte belgeyi kullanmak suretiyle i\u015flenen vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun se\u00e7imlik hareketli bir su\u00e7 olmas\u0131 nedeniyle san\u0131\u011f\u0131n an\u0131lan f\u0131kra gere\u011fince sahte belgeyi kullanmak su\u00e7undan bir kez cezaland\u0131r\u0131lmas\u0131 ile yetinilmesi, se\u00e7imlik hareketlerden ikisinin de birlikte icra edilmi\u015f olmas\u0131n\u0131n TCK\u2019n\u0131n 61. maddesi gere\u011fince temel cezan\u0131n belirlenmesinde g\u00f6z \u00f6n\u00fcnde tutulabilece\u011finin,<\/p>\n

An\u0131lan Kanun\u2019un 359. maddesine, 08.04.2022 tarihli ve 7394 say\u0131l\u0131 Kanun\u2019la eklenen 9. f\u0131kras\u0131 \u00e7er\u00e7evesinde zincirleme su\u00e7 h\u00fck\u00fcmlerinin uygulanma \u015fartlar\u0131n\u0131n ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fi de de\u011ferlendirilerek san\u0131\u011f\u0131n hukuki durumunun tayin ve takdirinin gerekti\u011fi g\u00f6zetilmelidir.<\/p>\n

Bu itibarla, Yarg\u0131tay Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n kabul\u00fcne (\u2026)\u2019\u2019 \u015feklinde karar verilmi\u015ftir. <\/p>

Buna g\u00f6re; hem sahte fatura d\u00fczenleyicisi, hem de kullan\u0131c\u0131s\u0131 olarak ayr\u0131 ayr\u0131 ceza verilmesi isabetsizlik olarak Yarg\u0131tay Ceza Genel Kurulu taraf\u0131ndan karar verilmi\u015ftir.  \u00d6te yandan;  TCK 44\u2019e g\u00f6re, i\u015fledi\u011fi bir fiil ile birden fazla farkl\u0131 su\u00e7un olu\u015fmas\u0131na sebebiyet veren ki\u015fi, bunlardan en a\u011f\u0131r cezay\u0131 gerektiren su\u00e7tan dolay\u0131 cezaland\u0131r\u0131l\u0131r.<\/p>\n

Su\u00e7un kanuni tan\u0131m\u0131nda birbirinin alternatifi olarak g\u00f6sterilen birden fazla hareketle i\u015flenebilen su\u00e7lara ise \u2018\u2019SE\u00c7\u0130ML\u0130K HAREKETL\u0130 SU\u00c7LAR \u2018\u2019 denilmektedir.<\/p>\n

\u015eimdi;<\/p>\n

Kullan\u0131lan faturalar\u0131n bir k\u0131sm\u0131 sahte, di\u011fer k\u0131sm\u0131 yan\u0131lt\u0131c\u0131 ise fikri i\u00e7tima kurallar\u0131 ge\u00e7erli olur, ayr\u0131 ayr\u0131 ceza verilmez. Adana BAM 10. Ceza Dairesi Esas No: 2019\/1575

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Bunun yan\u0131nda bu ki\u015fi ayn\u0131 zamanda sahte belge d\u00fczenlerse se\u00e7imlik su\u00e7 uygulamas\u0131 ba\u011flam\u0131nda yine verilecek ceza tek eyleme ili\u015fkindir. (Yarg\u0131tay Ceza Genel Kurulu 2024\/280E. 2024\/279 K.)<\/p>\n

Ancak fikri i\u00e7tima ve se\u00e7imlik hareketli su\u00e7 a\u00e7\u0131s\u0131ndan do\u011fru savunma yap\u0131lmaz ise birden \u00e7ok ceza meydana gelebilir. (Bkz. Mehmet AL\u00c7AY, Linkedln 24.12.2024)<\/p>\n

Sonu\u00e7 olarak; \u00f6rne\u011fin, 2016-2017-2018 ve 2019 y\u0131llar\u0131 i\u00e7in sahte belge d\u00fczenleme su\u00e7u i\u00e7in ayr\u0131 5 y\u0131l 2 ay, 15 g\u00fcn ceza verilmesi ve ayn\u0131 zamanda yine s\u00f6z konusu y\u0131llar i\u00e7in sahte fatura kullanma fiilleri i\u00e7in 4 y\u0131l, 8 ay, 7 g\u00fcn habis cezas\u0131 verilmesi ve ayr\u0131ca defter ve belge ibraz etmeme nedeniyle 2018 y\u0131l\u0131 i\u00e7in beraat karar\u0131 verilmesi yukar\u0131da yer verilen Yarg\u0131tay Ceza Genel Kurulu\u2019nun karar\u0131na g\u00f6re; hukuka ayk\u0131r\u0131l\u0131k olu\u015fturmaktad\u0131r. Yarg\u0131tay karar\u0131ndan sonra, ceza mahkemelerinde devam eden bu gibi fiillerin cezalar\u0131n\u0131n hukuka uyarl\u0131 olarak, verilmesi gerekti\u011fi izahtan varestedir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>BELED\u0130YE TAHS\u0130LAT \u0130\u015eLEMLER\u0130NDE KONTROL FAAL\u0130YETLER\u0130, MAL\u0130 VE CEZA\u0130 SORUMLULUKLAR<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>G\u00dcMR\u00dcK BEYANNAMES\u0130NE D\u00d6V\u0130Z C\u0130NS\u0130N\u0130N YANLI\u015e\/HATALI YAZILMASI VERG\u0130 KAYBI CEZASINI GEREKT\u0130R\u0130R M\u0130?<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Bilindi\u011fi gibi; Yarg\u0131tay Ceza Genel Kurulunun, VUK\u2019nun 359. maddesindeki \u2018\u2019sahte fatura d\u00fczenleme\u2019\u2019 ve \u2018\u2019sahte fatura kullanma\u2019\u2019 su\u00e7lar\u0131n\u0131 TEK SU\u00c7 kabul eden 02\/10\/2024 tarihli ve 2024\/280 Esas, 2024\/279 Karar say\u0131l\u0131 karar\u0131 nihayet yay\u0131nland\u0131. Vergi su\u00e7lar\u0131nda \u00e7ok \u00f6nemli bir i\u00e7tihat de\u011fi\u015fikli\u011fine i\u015faret eden (7) sayfal\u0131k karar\u0131n \u00f6nemli k\u0131s\u0131mlar\u0131n\u0131 a\u015fa\u011f\u0131ya ekledim. Karar\u0131n \u00f6zeti de a\u015fa\u011f\u0131daki k\u0131s\u0131mda yer almaktad\u0131r.  […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[7,93,8],"tags":[],"class_list":["post-17443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale","category-tax","category-vergi-hukuku"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/17443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17443"}],"version-history":[{"count":4,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/17443\/revisions"}],"predecessor-version":[{"id":17447,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/17443\/revisions\/17447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}