After consideration, the Court decided to reduce the sentence by 3 years for former Hai Phong City Police Director Do Huu Ca, resulting in a 7-year prison term for fraudulent appropriation of property, down from the initial 10-year sentence imposed at the first instance trial.

Defendant Truong Xuan Duoc received a reduced sentence of 7 years in prison for buying and selling invoices, documents for payment to the state budget, and bribery, which is 2 years less than his previous sentence of 9 years in prison.

Defendant Nguyen Thi Ngoc Anh's sentence was reduced to 3 years and 3 months in prison for trading invoices and documents for payment to the state budget and giving bribes. This is a reduction of 1 year and 3 months from her initial sentence of 4 years and 6 months.

Defendant Do Dinh Duong, the former Head of the Tax Department of Cat Hai District, Hai Phong City, received a sentence of 5 years in prison, a reduction of 1 year and 6 months from his previous sentence of 6 years and 6 months.

In his appeal for a reduced sentence, defendant Do Huu Ca claimed he did not consciously appropriate 35 billion VND from Truong Xuan Duoc and his wife. He argued that when the couple brought the money to his house, he believed it was to keep for them to later remedy the consequences of the illegal trading of invoices and documents for payment to the State budget.

Ca requested leniency to return home for medical treatment, reducing the burden on his family and society.

According to the first instance verdict, defendant Truong Xuan Duoc, 52, had been trading illegal invoices for profit since 2005. Ngoc Anh was responsible for tax accounting, legalizing documents, and documents for trading invoices.

Duoc and his wife were accused of establishing 26 "ghost" companies and bribing two tax officials to successfully commit their crimes over a long period.

When investigated by the Quang Ninh Provincial Police, Duoc fled and directed his family to bring 35 billion VND to Ca to "fix" the case. In early February 2023, Duoc and his wife, Nguyen Thi Ngoc Anh, were arrested by the Quang Ninh Provincial Police Department's Investigation Security Agency. About half a month later,  Ca was also arrested.

Pham Cong