The act of failing to fulfill a debt despite having the ability to do so is called debt evasion. In order to evade debt, some companies are willing to register "shell companies" for accounting purposes, but actually trade with real companies. After being sued, due to the fact that the "shell company" had no assets available for execution, the court had to rule to terminate the execution procedure in accordance with the law, and the debtor was able to successfully evade the debt dispute. The Zhenping County Procuratorate in Henan Province, through handling debt dispute cases involving "shell companies", issued prosecutorial recommendations to urge relevant functional departments to fulfill their duties, and dismantled a number of "shell companies" established to evade debts. The court ruled, but did not receive the payment of 1.47 million yuan. The court ruled, but did not receive a penny. Even the legal representative of Company A is a deceased person! ”In January 2024, Zhang, a building materials supplier from Zhenping County, came to the 12309 Prosecution Service Center of Zhenping County Procuratorate with a crumpled verdict in his hand, his voice trembling with anger. Originally, in August 2023, Zhang sued Company A for overdue payment, and the court ruled in the first instance that Company A should pay over 1.47 million yuan and interest. However, during the execution phase, the court found that Company A not only had no office space, no bank accounts, and no business traces, but even its legal representative, Mr. Shen, had passed away as early as April 2023- this company was actually a "shell" from beginning to end. After accepting the case, prosecutor Duan Yunhua from Zhenping County Procuratorate discovered key doubts while reviewing the file: Company A had never paid Zhang, while another company B had paid part of the goods to Zhang through offsetting with concrete and transferring funds; The key evidence used to prove the existence of a sales contract relationship between Zhang and Company A - the "Statement of Accounts of Company A", was actually issued by the financial personnel of Company B. By comparing the registration information of the Market Supervision Bureau and the tax records of the Tax Bureau, Duan Yunhua also found that Company B and Company A are actually "one team, two brands". The supervisor of Company A is the original shareholder of Company B, and the two companies are registered in the same place, with mixed financial personnel. Since its establishment, Company A has never issued an invoice or conducted tax registration. This is a typical case of using a 'shell company' to transfer debt! ”After retrieving the WeChat chat records and bank statements between the financial personnel of Company B and Zhang, combined with the interrogation records of the legal representative of Company B by the public security organs, the procuratorial organs finally restored the truth of the case: from March to September 2022, Zhang actually supplied sand and gravel materials to Company B. In order to evade debt, Company B asked the financial personnel to affix the seal of Company A without any business on the statement, attempting to use a "shell company" to shift the blame. On March 19th of this year, the Zhenping County Procuratorate requested the Nanyang City Procuratorate to file a protest. On July 23rd, the Intermediate People's Court of Nanyang City revised the judgment that Company B should pay the goods to Zhang. Father's company is a 'shell', while wife and daughter's company is' solid '. In March of this year, the Zhenping County Procuratorate once again discovered the "golden cicada shedding its shell" trick staged by the company to evade debts during a mass investigation of the court's improper termination of this case. In June 2022, Yang sued Company C for a loan dispute, and the court ruled that Company C should repay Yang's 3.98 million yuan loan and interest. After winning the lawsuit, Yang applied for compulsory enforcement. But after investigation, the court found that Company C had no assets on its books, and its properties were also seized due to involvement in other cases. The court then ruled to terminate the execution procedure with no assets available for enforcement. In March of this year, the Zhenping County Procuratorate discovered during an investigation that the legal representative of Company C and his wife and daughter owned three companies, all of which had significant business and financial transactions with Company C, and had mixed personnel, making them typical affiliated companies. The prosecutor of the court further retrieved bank statements, relevant tax statements, and accounting books of the affiliated companies of Company C to investigate that the company under the name of the legal representative of Company C's wife and daughter purchased three luxury cars, and her monthly salary exceeded 100000 yuan, far exceeding the industry level. What is even more suspicious is that Company C frequently transferred more than 13 million yuan to a related enterprise in Hainan within three months, and the funds were transferred as soon as they arrived. This is a typical case of evading debt through related party transactions! ”After discovering the clues, the Zhenping County Procuratorate believed that the legal representative of Company C may be suspected of refusing to execute the judgment or ruling, and quickly fixed the evidence and transferred the clues to the public security organs. As of now, the legal representative of Company C has been investigated by the public security organs, 3 luxury cars have been seized, and more than 13 million yuan of funds involved in the case have been frozen. 107 'shell companies' have surfaced, and relying on' shell companies' to evade debts is not an isolated case. ”In April of this year, the Zhenping County Procuratorate decided to take these two cases as an opportunity to launch a "clean-up of long-term suspended enterprises" campaign, using big data to tear open the "invisible cloak" of companies evading debts. We have retrieved over 1500 final execution files from the court and focused on reviewing cases that were suspended due to 'the debtor having no property available for execution'. Based on the 'data sharing pool' established with the Market Supervision Bureau and the Tax Bureau, the enterprise name, legal representative, registered address and other information in the file will be analyzed for collision with the enterprise registration data of the Market Supervision Department and the tax declaration data of the Tax Department. ”Duan Yunhua introduced. By comparing 12 indicators such as registered address duplication rate, annual audit rate, and the number of affiliated enterprises of the legal representative, 107 abnormal enterprises have emerged. Among them, 25 enterprises have fictitious registered addresses in residential buildings, 36 enterprises have "multiple certificates for one address" but no actual operation, 17 enterprises have suspicious transfers with affiliated enterprises, 11 enterprises have been closed for a long time without operation, and 18 enterprises have not reported their annual reports in accordance with the law for consecutive years. On June 25th of this year, the Zhenping County Procuratorate issued a prosecutorial recommendation to the County Market Supervision Bureau, suggesting that enterprises that have been suspended for a long time, have not submitted annual reports in accordance with the law for many years, and have falsely registered should be centrally cleaned up. After receiving the prosecutorial suggestion, the Zhenping County Market Supervision Bureau quickly took action and organized a special operation to crack down on "shell companies", clearing 107 "shell companies". As of August this year, the Zhenping County Procuratorate has supervised and corrected 47 cases of illegal final execution, and transferred 2 clues related to the crime of refusing to execute judgments and rulings; By supporting the lawsuit, we helped 48 migrant workers recover 1.28 million yuan in labor fees, assisted 13 enterprises in resuming work and production, and helped recover economic losses exceeding 21 million yuan. (New Society)