{"id":1111,"date":"2024-09-21T11:36:13","date_gmt":"2024-09-21T11:36:13","guid":{"rendered":"https:\/\/referanshukuk.com\/?p=1111"},"modified":"2024-10-13T12:46:13","modified_gmt":"2024-10-13T09:46:13","slug":"kara-para-aklama-sucu","status":"publish","type":"post","link":"https:\/\/referanshukuk.com\/?p=1111","title":{"rendered":"Kara Para Aklama Su\u00e7u"},"content":{"rendered":"

\"para,Kara Para Aklama Su\u00e7u<\/strong><\/h2>\n

T\u00fcrk Ceza Kanunu’nun (TCK) 282. maddesinde yer alan “Su\u00e7tan Kaynaklanan Malvarl\u0131\u011f\u0131 De\u011ferlerini Aklama” su\u00e7u, mali su\u00e7lar aras\u0131ndad\u0131r. Bu su\u00e7 t\u00fcr\u00fcnde, su\u00e7tan elde edilen kazan\u00e7lar\u0131n yasal bir kayna\u011fa dayand\u0131\u011f\u0131 izlenimi yaratmak veya yurt d\u0131\u015f\u0131na \u00e7\u0131karmak ama\u00e7lan\u0131r.<\/p>\n

\u2018\u2019 An\u0131lan karapara\u00a0aklama\u00a0su\u00e7u ve\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama\u00a0su\u00e7lar\u0131 ile birden fazla hukuki yarar korunmaktad\u0131r, nitekim doktrinde, bu su\u00e7la korunan hukuki yarar, \u2018\u2026su\u00e7un finansman\u0131n\u0131n \u00f6nlenmesi, organize su\u00e7 ve uyu\u015fturucu madde ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile m\u00fccadele, su\u00e7 \u00f6rg\u00fctlerinin ekonomik g\u00fcc\u00fcn\u00fcn \u00e7\u00f6kertilmesi, bunlar\u0131n eleba\u015flar\u0131na ve faillere ula\u015f\u0131labilmesi yani kamu d\u00fczeninin korunmas\u0131, finansal sistemin ve kurulu\u015flar\u0131n ekonomik denge ve istikrar\u0131n\u0131n, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn, sayg\u0131nl\u0131\u011f\u0131n\u0131n korunmas\u0131, r\u00fc\u015fvetin ve kirlenmenin yayg\u0131nla\u015fmas\u0131n\u0131n ve su\u00e7 \u00f6rg\u00fctlerinin arz ettikleri tehlikeler sebebiyle demokratik de\u011ferlerin tahribinin \u00f6nlenmesi\u2019 olarak ifade edilmektedir.\u2019\u2019<\/em> (<\/em><\/strong>15. Ceza Dairesi \u00a0\u00a0\u00a0\u00a0\u00a02013\/25051 E. \u00a0, \u00a02013\/18189 K.)<\/em><\/p>\n

Madde 282 kara para aklama su\u00e7unu d\u00fczenlemekte olup, \u015fu temel unsurlar\u0131 i\u00e7ermektedir:<\/p>\n

Su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama<\/em><\/strong> Madde 282-<\/em><\/strong><\/p>\n

    \n
  1. Alt s\u0131n\u0131r\u0131 alt\u0131 ay veya daha fazla hapis cezas\u0131n\u0131 gerektiren bir su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini, yurt d\u0131\u015f\u0131na \u00e7\u0131karan veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek veya me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla, \u00e7e\u015fitli i\u015flemlere t\u00e2bi tutan ki\u015fi, \u00fc\u00e7 y\u0131ldan yedi y\u0131la kadar hapis ve yirmibin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/em><\/li>\n
  2. Birinci f\u0131kradaki su\u00e7un i\u015flenmesine i\u015ftirak etmeksizin, bu su\u00e7un konusunu olu\u015fturan malvarl\u0131\u011f\u0131 de\u011ferini, bu \u00f6zelli\u011fini bilerek sat\u0131n alan, kabul eden, bulunduran veya kullanan ki\u015fi iki y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/em><\/li>\n
  3. Bu su\u00e7un, kamu g\u00f6revlisi taraf\u0131ndan veya belli bir meslek sahibi ki\u015fi taraf\u0131ndan bu mesle\u011fin icras\u0131 s\u0131ras\u0131nda i\u015flenmesi halinde, verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda art\u0131r\u0131l\u0131r.<\/em><\/li>\n
  4. Bu su\u00e7un, su\u00e7 i\u015flemek i\u00e7in te\u015fkil edilmi\u015f bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde, verilecek ceza bir kat art\u0131r\u0131l\u0131r.<\/em><\/li>\n
  5. Bu su\u00e7un i\u015flenmesi dolay\u0131s\u0131yla t\u00fczel ki\u015filer hakk\u0131nda bunlara \u00f6zg\u00fc g\u00fcvenlik tedbirlerine h\u00fckmolunur.<\/em><\/li>\n
  6. Bu su\u00e7 nedeniyle kovu\u015fturma ba\u015flamadan \u00f6nce su\u00e7 konusu malvarl\u0131\u011f\u0131 de\u011ferlerinin ele ge\u00e7irilmesini sa\u011flayan veya bulundu\u011fu yeri yetkili makamlara haber vererek ele ge\u00e7irilmesini kolayla\u015ft\u0131ran ki\u015fi hakk\u0131nda bu maddede tan\u0131mlanan su\u00e7 nedeniyle cezaya h\u00fckmolunmaz.<\/em><\/li>\n<\/ol>\n

    Su\u00e7la \u0130lgili Temel Ba\u015fl\u0131klar Nelerdir?: <\/strong><\/p>\n

      \n
    • \u00d6nc\u00fcl Su\u00e7:<\/strong> Su\u00e7un i\u015flenebilmesi i\u00e7in \u00f6ncelikle alt s\u0131n\u0131r\u0131 alt\u0131 ay veya daha fazla hapis cezas\u0131n\u0131 gerektiren bir su\u00e7un i\u015flenmi\u015f olmas\u0131 gerekmektedir.<\/li>\n
    • Malvarl\u0131\u011f\u0131 De\u011ferleri:<\/strong> Su\u00e7tan elde edilen her t\u00fcrl\u00fc malvarl\u0131\u011f\u0131 de\u011feri (para, ta\u015f\u0131n\u0131r-ta\u015f\u0131nmaz mal, menkul k\u0131ymetler vb.) aklama su\u00e7unun konusu olabilir.<\/li>\n
    • Yurt D\u0131\u015f\u0131na \u00c7\u0131karma veya Gizleme:<\/strong> Su\u00e7tan elde edilen bu de\u011ferlerin yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131 veya kayna\u011f\u0131n\u0131n gizlenmesi veya me\u015fru g\u00f6sterilmesi amac\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 gerekmektedir.<\/li>\n<\/ul>\n

      Su\u00e7 hangi fiillerle i\u015flenir?<\/strong><\/p>\n

      Su\u00e7un i\u015fleni\u015fi birden farkl\u0131 fiille ger\u00e7ekle\u015febilir:<\/p>\n

        \n
      1. Su\u00e7tan elde edilen malvarl\u0131\u011f\u0131n\u0131 yurtd\u0131\u015f\u0131na \u00e7\u0131karmak veya yasal g\u00f6r\u00fcn\u00fcm kazand\u0131rmak amac\u0131yla i\u015flem yapmak<\/strong>: Bu fiil, failin 3 ila 7 y\u0131l aras\u0131 hapis ve 20 bin g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131lmas\u0131n\u0131 gerektirir.<\/li>\n
      2. Su\u00e7a konu malvarl\u0131\u011f\u0131n\u0131 bilerek sat\u0131n almak, kabul etmek veya kullanmak<\/strong>: Fail, bu durumda 2 ila 5 y\u0131l hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/li>\n
      3. Kamu g\u00f6revlisi veya meslek icras\u0131 s\u0131ras\u0131nda i\u015flenmesi<\/strong>: Verilecek ceza yar\u0131 oran\u0131nda art\u0131r\u0131l\u0131r.<\/li>\n
      4. \u00d6rg\u00fctl\u00fc bir su\u00e7 faaliyeti kapsam\u0131nda i\u015flenmesi<\/strong>: Ceza bir kat art\u0131r\u0131l\u0131r.<\/li>\n<\/ol>\n\n\n\n\n\n\n\n
        \ud83c\udfdb\ufe0f G\u00f6revli Mahkeme <\/strong><\/td>\nAsiye Ceza Mahkemesi<\/td>\n<\/tr>\n
        \ud83d\udc65Ma\u011fdur<\/strong><\/td>\nToplum, devlet<\/td>\n<\/tr>\n
        \ud83d\udc64Fail<\/strong><\/td>\nSu\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferini aklama fiilerini i\u015fleyen ki\u015fi\/ki\u015filer<\/td>\n<\/tr>\n
        \ud83d\udcdc Konu<\/strong><\/td>\nSu\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama<\/td>\n<\/tr>\n
        \ud83d\udcf8 Deliller<\/strong><\/td>\nMali kay\u0131tlar, yaz\u0131l\u0131,sesli g\u00f6rsel kan\u0131tlar, tan\u0131k beyanlar\u0131, mesajla\u015fmalar yer alabilir.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu (MASAK) Verileri<\/strong>:<\/p>\n

        MASAK, T\u00fcrkiye’de kara para aklama su\u00e7lar\u0131na ili\u015fkin denetimlerden sorumlu kurulu\u015ftur. MASAK’\u0131n 2023 y\u0131l\u0131 raporlar\u0131na g\u00f6re, 2022’de su\u00e7tan kaynaklanan gelirlerle ilgili yakla\u015f\u0131k 50.000 \u015f\u00fcpheli i\u015flem raporu incelenmi\u015f ve bu raporlar\u0131n b\u00fcy\u00fck k\u0131sm\u0131 kara para aklama \u015f\u00fcphesi ta\u015f\u0131maktad\u0131r. MASAK\u2019\u0131n kara para aklama ile ilgili faaliyetleri, su\u00e7la m\u00fccadelenin \u00f6nemli bir boyutunu olu\u015fturmaktad\u0131r.<\/p>\n

        \n

        T\u00fcrkiye, kara para aklama ile m\u00fccadelede uluslararas\u0131 i\u015f birli\u011fi mekanizmalar\u0131na b\u00fcy\u00fck \u00f6nem vermekte ve bu ba\u011flamda Mali Eylem G\u00f6rev G\u00fcc\u00fc (FATF) taraf\u0131ndan denetlenmektedir. 2022 y\u0131l\u0131nda T\u00fcrkiye, kara para aklama ve ter\u00f6r\u00fcn finansman\u0131 ile m\u00fccadele konular\u0131nda gri listeye al\u0131nm\u0131\u015ft\u0131r. Bu durum, T\u00fcrkiye\u2019nin kara para aklama su\u00e7lar\u0131na y\u00f6nelik d\u00fczenlemeleri g\u00fc\u00e7lendirmesi gerekti\u011fini ortaya koymaktad\u0131r\u200b.<\/p>\n

        <\/h3>\n

        \u00d6rnek Yarg\u0131tay Kararlar\u0131<\/strong><\/h3>\n

        16. Ceza Dairesi \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02015\/3571 E. \u00a0, \u00a02016\/4396 K.<\/em><\/strong><\/p>\n

        \u2018\u2019\u2026<\/em><\/strong> Sanayi Ticaret Limited \u015eirketinin yetkili m\u00fcd\u00fcr\u00fc olan san\u0131k… ve \u015firketin ithalat i\u015flemleri ile ilgili yurtd\u0131\u015f\u0131 yaz\u0131\u015fma ve g\u00f6r\u00fc\u015fmelerini yapan di\u011fer san\u0131k karde\u015fi …’\u0131n … ve… G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fcklerine ger\u00e7e\u011fi yans\u0131tmayan d\u00fc\u015f\u00fck k\u0131ymetli faturalar ibraz etmek suretiyle r\u00f6ntgen filmleri ithalat\u0131 yapt\u0131klar\u0131, \u00f6denmesi gereken g\u00fcmr\u00fck beyannamelerinin tescil edildi\u011fi tarihler itibariyle 20.092,36 TL tutar\u0131ndaki G\u00fcmr\u00fck Vergisini \u00f6demeyerek elde ettikleri\u00a0kara\u00a0paray\u0131\u00a0\u015firket b\u00fcnyesinde tutarak ithalat konusu r\u00f6ntgen filmlerini i\u00e7 piyasada ortalama olarak 8-11 kat y\u00fcksek birim fiyattan satarak g\u00fcmr\u00fck vergilerini eksik \u00f6demek suretiyle elde ettikleri\u00a0kara\u00a0paray\u0131\u00a0da sat\u0131\u015f faturalar\u0131ndaki birim fiyat i\u00e7erisine yans\u0131tarak sat\u0131\u015f has\u0131lat\u0131 olarak tahsil ettikleri ve bir sonraki ithalat\u0131n finansman\u0131nda kulland\u0131klar\u0131, elde ettikleri\u00a0kara\u00a0paray\u0131\u00a0bu \u015fekilde aklad\u0131klar\u0131 ve olaya yasal bir g\u00f6r\u00fcn\u00fcm s\u00fcs\u00fc verdikleri b\u00f6ylece \u00fczerlerine at\u0131l\u0131 su\u00e7u i\u015flediklerinin 27.07.2005 tarih 173\/5 say\u0131l\u0131 ara\u015ft\u0131rma ve inceleme raporundan anla\u015f\u0131ld\u0131\u011f\u0131, san\u0131klar\u0131n 4208 say\u0131l\u0131 Kanunun 7\/2. maddesi uyar\u0131nca cezaland\u0131r\u0131lmalar\u0131 istenilmi\u015f, san\u0131klar\u0131n\u2026say\u0131l\u0131\u00a0karar\u0131yla\u00a0mahkumiyetlerine\u00a0karar\u00a0verilmi\u015f\u2026<\/em><\/p>\n

        …San\u0131k …’\u0131n karde\u015fi di\u011fer san\u0131k …’la birlikte ithal ettikleri r\u00f6ntgen filmlerinin de\u011ferini d\u00fc\u015f\u00fck g\u00f6steren faturalar ve sahte g\u00fcmr\u00fck beyannamelerini g\u00fcmr\u00fck idaresine ibraz edip 20.092,36 TL tutar\u0131ndaki G\u00fcmr\u00fck Vergisini \u00f6demeyerek <\/em>sahtecilik su\u00e7u i\u015flemek suretiyle haks\u0131z yarar sa\u011flad\u0131klar\u0131 daha sonra hileli i\u015flemlerle malvarl\u0131\u011f\u0131 de\u011ferlerini aklad\u0131klar\u0131 anla\u015f\u0131lan olayda <\/em><\/strong>eylemlerinin su\u00e7 tarihinden sonra y\u00fcr\u00fcrl\u00fc\u011fe giren ve lehe olan \u2026 ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun yan\u0131s\u0131ra ayn\u0131 eylem nedeniyle … ve san\u0131k … hakk\u0131nda … Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131n\u0131n 20.02.2004 tarih ve 2004\/85 say\u0131l\u0131 iddianamesiyle sahtecilik su\u00e7undan da dava a\u00e7\u0131ld\u0131\u011f\u0131 ve … ilam\u0131yla mahkumiyet\u00a0karar\u0131\u00a0verildi\u011fi,\u00a0karar\u0131n\u00a0Yarg\u0131tay\u2026onanarak kesinle\u015fti\u011fi, TCK’n\u0131n 282. maddesi kapsam\u0131nda \u00f6nc\u00fcl su\u00e7 niteli\u011fi ta\u015f\u0131yan sahtecilik su\u00e7una ili\u015fkin su\u00e7 tarihinde y\u00fcr\u00fcrl\u00fckte bulunan ve san\u0131klar\u0131n lehine olan 765 say\u0131l\u0131 TCK’n\u0131n 342\/1. maddesinde d\u00fczenlenen su\u00e7 i\u00e7in \u00f6ng\u00f6r\u00fclen hapis cezas\u0131n\u0131n alt s\u0131n\u0131r\u0131n\u0131n ise iki y\u0131l hapis cezas\u0131 olmas\u0131 kar\u015f\u0131s\u0131nda, san\u0131\u011fa at\u0131l\u0131 <\/em>“su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini\u00a0aklama” su\u00e7unun olu\u015faca\u011f\u0131 cihetle san\u0131\u011f\u0131n TCK’n\u0131n 282\/1. maddesinden mahkumiyetine\u00a0karar\u00a0veren … 2. Asliye Ceza Mahkemesinin kabul ve takdirinde bir isabetsizlik bulunmad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/em><\/strong><\/p>\n

        Sonu\u00e7..2. Asliye Ceza Mahkemesinin\u2026say\u0131l\u0131\u00a0karar\u0131\u00a0usul ve kanuna uygun olup, \u2026bozma iste\u011fi incelenen dosya kapsam\u0131na nazaran yerinde g\u00f6r\u00fclmedi\u011finden REDD\u0130NE\u2026 oybirli\u011fiyle\u00a0karar\u00a0verildi.\u2019\u2019<\/em><\/p>\n

        15. Ceza Dairesi \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02013\/25051 E. \u00a0, \u00a02013\/18189 K.<\/em><\/strong><\/p>\n

        \u2018\u2019Su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama\u00a0su\u00e7undaiseile\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerinin, yurtd\u0131\u015f\u0131na transfer edilmesi veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131, ayr\u0131 bir su\u00e7 olarak d\u00fczenlenmi\u015ftir. (Gerek\u00e7e, TCK md. 282) Kendisine kaynakl\u0131k eden \u00f6nc\u00fcl\u00a0su\u00e7tan\u00a0ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7tur. An\u0131lan karapara\u00a0aklama\u00a0su\u00e7u ve\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0mal varl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama\u00a0su\u00e7lar\u0131 ile birden fazla hukuki yarar korunmaktad\u0131r, nitekim doktrinde, bu su\u00e7la korunan hukuki yarar, \u2018\u2026su\u00e7un finansman\u0131n\u0131n \u00f6nlenmesi, organize su\u00e7 ve uyu\u015fturucu madde ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile m\u00fccadele, su\u00e7 \u00f6rg\u00fctlerinin ekonomik g\u00fcc\u00fcn\u00fcn \u00e7\u00f6kertilmesi, bunlar\u0131n eleba\u015flar\u0131na ve faillere ula\u015f\u0131labilmesi yani kamu d\u00fczeninin korunmas\u0131, finansal sistemin ve kurulu\u015flar\u0131n ekonomik denge ve istikrar\u0131n\u0131n, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn, sayg\u0131nl\u0131\u011f\u0131n\u0131n korunmas\u0131, r\u00fc\u015fvetin ve kirlenmenin yayg\u0131nla\u015fmas\u0131n\u0131n ve su\u00e7 \u00f6rg\u00fctlerinin arz ettikleri tehlikeler sebebiyle demokratik de\u011ferlerin tahribinin \u00f6nlenmesi\u2019 olarak ifade edilmektedir. Dolay\u0131s\u0131yla, a\u00e7\u0131klanan hukuki yararlar\u0131 korumak i\u00e7in su\u00e7 olarak tan\u0131mlanm\u0131\u015f olan karapara\u00a0aklama\u00a0fiilinin kendisine kaynakl\u0131k eden \u00f6nc\u00fcl\u00a0su\u00e7tan\u00a0ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 olup, \u00f6nc\u00fcl su\u00e7 d\u0131\u015f\u0131nda tamamen ayr\u0131 hukuki yararlar\u0131 korur..Bu a\u00e7\u0131klamalar \u00e7er\u00e7evesinde..<\/em><\/p>\n

        \u2026San\u0131k…hakk\u0131nda\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0mal varl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama\u00a0su\u00e7undan verilen mahkumiyet karar\u0131na kar\u015f\u0131 san\u0131k m\u00fcdafiinin temyiz isteminin incelenmesinde;San\u0131k …’nun yurtd\u0131\u015f\u0131nda kurulmu\u015f olan … Ltd ve … Ltd isimli fonlar \u00fczerinden borsa manip\u00fclasyonu yoluyla elde etti\u011fi paray\u0131, Fonlar\u0131n g\u00f6r\u00fcn\u00fcrdeki yetkili temsilcisi huzurdaki davan\u0131n san\u0131klar\u0131ndan …’y\u0131 kullanarak, … Menkul De\u011ferler A\u015e’ de g\u00f6revli Nuray… ve … Menkul De\u011ferler A\u015e Genel M\u00fcd\u00fcr\u00fc … … …’a verdi\u011fi talimatlarla Amerikan Dolar\u0131’na \u00e7evirip ad\u0131 ge\u00e7en \u015firketlerin yurt d\u0131\u015f\u0131nda bulunan ….daki hesab\u0131na transfer edildi\u011fi anla\u015f\u0131lmakla,\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama\u00a0su\u00e7unu i\u015fledi\u011fine dair kabulde isabetsizlik g\u00f6r\u00fclmemi\u015ftir.\u2019\u2019<\/em><\/p>\n

        3. Ceza Dairesi \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02021\/4535 E. \u00a0, \u00a02022\/1796 K.<\/em><\/strong><\/p>\n

        “<\/em><\/strong>Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131nca g\u00f6revlendirilen vergi ba\u015fm\u00fcfetti\u015fi taraf\u0131ndan d\u00fczenlenen\u00a0Aklama\u00a0Su\u00e7u inceleme raporunda \u201c…istasyonlarda toplanan g\u00fcnl\u00fck has\u0131latlar\u0131 ve para trafi\u011fini gizlemek amac\u0131yla \u00f6zellikle petrol istasyonunda pompac\u0131 olarak \u00e7al\u0131\u015fan ki\u015filerin hesaplar\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131, zaman zaman istasyon sorumlular\u0131nca toplanan haftal\u0131k has\u0131latlar\u0131n elden \u00f6rg\u00fct y\u00f6neticisi konumunda bulunan muhasebe i\u015flerine bakan …’ye teslim edildi\u011fi, bu hesaplardan al\u0131nan internet \u015fifrelerinin ise \u00f6rg\u00fct \u00fcyesi konumunda bulunan ve hakk\u0131nda iddianame tanzim edilen …, … gibi ki\u015filer taraf\u0131ndan istasyon sorumlular\u0131na ve y\u00f6neticilere verildi\u011fi, y\u00f6netici konumunda bulunan … ve …’nin bu ki\u015filerin hesaplar\u0131na yatan paralar\u0131 internet havalesi yoluyla de\u011fi\u015fik ki\u015filere transfer ettikleri, yine \u00f6rg\u00fcte bozuk akaryak\u0131t temin eden …’un \u00f6rg\u00fctte toptanc\u0131 olarak bilindi\u011fi ve s\u00fcrekli \u015fekilde kendisinden akaryak\u0131t al\u0131nd\u0131\u011f\u0131, bu ki\u015finin ise akaryak\u0131t kar\u015f\u0131l\u0131\u011f\u0131 ald\u0131\u011f\u0131 paralar\u0131, yine kendini gizlemek amac\u0131yla yan\u0131nda is\u00e7i olarak \u00e7al\u0131\u015fan … ve … ad\u0131na a\u00e7\u0131lan hesaplara yat\u0131rtt\u0131\u011f\u0131 … isimli \u015fah\u0131slar\u0131n \u00e7e\u015fitli i\u015flemlere tabi tuttuklar\u0131\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerinin\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011feri oldu\u011funu bildikleri kanaati ta\u015f\u0131nmakta oldu\u011fu\u201dnun belirtildi\u011fi; yarg\u0131lama a\u015famas\u0131nda yerel mahkeme taraf\u0131ndan talimat yoluyla ald\u0131r\u0131lan Bilirki\u015fi Heyeti Raporunda ise \u201c…\u0130ddianamede yer alan ve san\u0131klar hakk\u0131nda yap\u0131lan incelemede; t\u00fcm bankalardaki cirolar\u0131n dikkate al\u0131nd\u0131\u011f\u0131, ancak cirolar\u0131n i\u00e7erisinde; Virman, EFT, Havale ve bir bankadan \u00e7ekilerek di\u011fer bir bankaya yat\u0131r\u0131lan ya da banka transferlerinin bulundu\u011fu, dolay\u0131s\u0131yla t\u00fcm bankadaki cirolar\u0131n dikkate al\u0131nmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131, \u0130ddianame ve san\u0131klar hakk\u0131nda yap\u0131lan incelemede; \u201c\u015f\u00fcphelilerin toplam sat\u0131\u015f\u0131n\u0131n %80-90 oran\u0131nda bozuk akaryak\u0131t oldu\u011fu” tespitinin yap\u0131ld\u0131\u011f\u0131, soru\u015fturma dosyas\u0131nda bozuk akaryak\u0131t sat\u0131\u015f\u0131ndan dolay\u0131 3. \u015fah\u0131slar\u0131n zarara u\u011frad\u0131\u011f\u0131ndan dolay\u0131 herhangi bir belge ve tespitin bulunmad\u0131\u011f\u0131 sonucuna var\u0131ld\u0131\u011f\u0131…san\u0131klara at\u0131l\u0131 “su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama” su\u00e7u ile ilgili olarak dava dosyas\u0131nda somut bir belge bulunmad\u0131\u011f\u0131 g\u00f6r\u00fc\u015f ve kanaatine var\u0131ld\u0131\u011f\u0131\u201dn\u0131n ifade edildi\u011fi, \u015fu haliyle her iki rapor aras\u0131nda \u00e7eli\u015fki bulundu\u011fu g\u00f6r\u00fclmekle;<\/em><\/p>\n

        \u2026bu dosya ile bahse konu dava dosyas\u0131n\u0131n k\u00fcl halinde konusunda uzman \u015fah\u0131slardan olu\u015fan bilirki\u015fi heyetine tevdii edilmesi, raporlar aras\u0131ndaki \u00e7eli\u015fkinin de giderilmesini sa\u011flayacak \u015fekilde su\u00e7 tarihlerini kapsayan aral\u0131kta ka\u00e7ak\u00e7\u0131l\u0131\u011fa konu akaryak\u0131t miktar ve de\u011ferinin belirlenmesi, bahsi ge\u00e7en 7 akaryak\u0131t istasyonuna me\u015fru yollarla al\u0131nan akaryak\u0131t ile di\u011fer mallar\u0131n miktar\u0131 ve bunlar\u0131n sat\u0131\u015f\u0131ndan elde edilen gelirlerin saptanarak bahse konu zaman dilimi i\u00e7erisindeki toplam cirolar\u0131ndan bu miktar d\u00fc\u015f\u00fclmek suretiyle dava konusu olan\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferinin miktar\u0131n\u0131n net olarak hesaplanmas\u0131, yine bu\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferinin gayrime\u015fru kayna\u011f\u0131n\u0131 gizleyerek me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla kim taraf\u0131ndan, hangi tarihli i\u015flem ya da i\u015flemlere tabi tutuldu\u011funun ku\u015fkuya yer b\u0131rakmayacak \u015fekilde kesin ve a\u00e7\u0131k olarak belirtilmesi suretiyle detayl\u0131 rapor d\u00fczenlenmesinin temininden sonra sonucuna g\u00f6re san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n de\u011ferlendirilmesi gerekti\u011fi g\u00f6zetilmeden, eksik inceleme ve yetersiz gerek\u00e7e ile beraat karar\u0131 verilmesi,\u2026Kanuna ayk\u0131r\u0131, g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan h\u00fck\u00fcmlerin bu sebeplerden dolay\u0131 BOZULMASINA\u2026oybirli\u011fiyle karar verildi.\u2019\u2019<\/em><\/p>\n

        \"heykel<\/em><\/p>\n

        Yaz\u0131l\u0131 bilgiler g\u00fcncellenen mevzuatlar \u00e7er\u00e7evesinde de\u011fi\u015febilir, somut olaya g\u00f6re de\u011ferlendirilmesi gereken ba\u015fkaca ko\u015fullar bulunabilir. De\u011fi\u015fen ko\u015fullar ve davalar\u0131n kendine \u00f6zg\u00fc durumlar\u0131n\u0131n bulunmas\u0131 sebebiyle hukuki uyu\u015fmazl\u0131klar i\u00e7in profesyonel bir destek al\u0131nmas\u0131n\u0131 \u00f6neriyoruz. <\/em>Davan\u0131zla ilgili hukuki s\u00fcrecin y\u00fcr\u00fct\u00fclmesi i\u00e7in avukatl\u0131k hizmetimize ba\u015fvurabilirsiniz.<\/em><\/strong><\/p>\n

        Yaz\u0131l\u0131 bilgiler sebebiyle herhangi bir sorumluluk kabul edilmemektedir.<\/em><\/p>\n

        \n","protected":false},"excerpt":{"rendered":"

        Kara Para Aklama Su\u00e7u T\u00fcrk Ceza Kanunu’nun (TCK) 282. maddesinde yer alan “Su\u00e7tan Kaynaklanan Malvarl\u0131\u011f\u0131 De\u011ferlerini Aklama” su\u00e7u, mali su\u00e7lar aras\u0131ndad\u0131r. Bu su\u00e7 t\u00fcr\u00fcnde, su\u00e7tan elde edilen kazan\u00e7lar\u0131n yasal bir kayna\u011fa dayand\u0131\u011f\u0131 izlenimi yaratmak veya yurt d\u0131\u015f\u0131na \u00e7\u0131karmak ama\u00e7lan\u0131r. \u2018\u2019 An\u0131lan karapara\u00a0aklama\u00a0su\u00e7u ve\u00a0su\u00e7tan\u00a0kaynaklanan\u00a0malvarl\u0131\u011f\u0131\u00a0de\u011ferlerini\u00a0aklama\u00a0su\u00e7lar\u0131 ile birden fazla hukuki yarar korunmaktad\u0131r, nitekim doktrinde, bu su\u00e7la korunan hukuki […]<\/p>\n","protected":false},"author":1,"featured_media":1112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"blocksy_meta":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1111"}],"version-history":[{"count":4,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1111\/revisions"}],"predecessor-version":[{"id":1492,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1111\/revisions\/1492"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=\/wp\/v2\/media\/1112"}],"wp:attachment":[{"href":"https:\/\/referanshukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/referanshukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}