Grupo 10 Casación 7164-2012 La Libertad (Tercera Exposición)

 

  [QUM 25 2. GFSA [ [BBFSAT? 2.2.UGNNBDB PBNCA_, Whaf Gvmffa. 2.;. [MOBT LA_B, [ukarthb Labcbngt. Labcbngt. 2.4.UB[ACAT UB[ACAT, Dmffga Tussbf. ;. SALB? Dbsbdgôf Fµ :203 — ;52; Nb Ngkartbc 4. BFÂN BFÂNGT GTGT GT CA CANN DBT DBTM? M? 4.2.UB[SAT  

 

Calbfcbfta Cmf Tajufcm Anmy Tmtm [mcrìjuaz Calbfcbcm Cmf Fbtbngm Hargkartm Mnjuìf Ngzb Sarasb Mnjuìf Dôrcmvb Ansb Gsgcmrb Obrb Ngzb Omsç Faptbnì Câvbnms Brçvbnm Lbgcb Lbry Câvbnms Brçvbnm Jartrucgs Mnjuìf Ngzb Dbrnms Câvbnms Brçvbnm @angpa Tâfdhaz Nôpaz Aftra mtrms.

4.;.HADHMT (BFSADACAFSAT) Dmf`mrla sa casprafca can asdrgtm ca calbfcb gftarpuastm dmf `adhb fuava ca cgdgalkra ca lgn fmvadgaftms fmvaftb y dubtrm, mkrbfta b `mobs dbtmrda, suksbfbcb lacgbfta asdrgtm ca `adhb vagftgfuava ca bjmstm ca lgn fmvadgaftms fmvaftb y sgata, mkrbfta b `mobs trasdgaftms sataftb y mdhm, cmf Tajufcm Anmy Tmtm [mcrìjuaz, smngdgtb nb prasdrgpdgôf bcqugsgtgvb ca cmlgfgm ca nb Ubrdanb sgf fmlkra Fµ 22;5; can Uracgm Lmfsarrbta ca ufb hadtârab ca ârab ca axtafsgôf. Tmstgafa qua nb ra`argcb pbrdanb nb mktuvm af trbspbsm ca nb pmsasgôf, lacgbfta cmdulaftm cmdulaftm prgvbcm qua na dacgô cmf @angpa Tâfdhaz Nôpaz, y b asta hgzm nm prmpgm cmòb Lbrjbrgtb @nmras ca Darfb, qugaf nm pmsayô dmf bftargmrgcbc bn bòm lgn fmvadgaftms mdhaftb9 qua bn tafar ufb pmsasgôf dmfstbfta, nb Cgraddgôf [ajgmfbn ca Bjrgdunturb na mtmrjô dartg`gdbcm ca pmsasgôf, casca an bòm lgn fmvadgaftms mdhaftb y dgfdm, pmr tafar ufb pmsasgôf pbdì`gdb, pbdì`gdb, dmftgfub y cgradtb casca an bòm lgn fmvadgaftms mdhaftb y dgfdm. Casca nb `adhb af qua pmsaa cgdhm tarrafm, hb duntgvbcm cgvarsms prmcudtms ca lbfarb parlbfafta, hb prasaftbcm nbs cadnbrbdgmfas ourbcbs, bsì dmlm hb dbfdanbcm nms glpuastms trgkutbrgms

 

raspadtgvms, prasaftbfcm bcalâs an pnbf ca duntgvm y rgajm bfta an Lgfgstargm ca Bjrgdunturb y raspadtgvms, tmcb bddgôf qua ra`naob nb pmsasgôf cgradtb dmlm prmpgatbrgm. Dmf `adhb vagftgcôs ca mdtukra ca lgn fmvadgaftms fmvaftb y sgata sa bclgta b trâlgta nb calbfcb9 pmstargmrlafta, lacgbfta asdrgtm ca `adhb fuava ca afarm ca lgn fmvadgaftms fmvaftb y mdhm, mkrbfta b `mobs dubtrmdgaftms vagftgdgfdm, Obgla Astubrcm Qdacb Wupbfqug, af su dmfcgdgôf ca bpmcarbcm ca cmf Fbtbngm Hargkartm Mnjuìf Ngzb, Sarasb Mnjuìf Dôrcmvb, Ansb Gsgcmrb Obrb Ngzb, Omsç Faptbnì Câvbnms Brçvbnm y Lbgcb Lbry Câvbnms Brçvbnm, sa bparsmfb bn prmdasm y dmftastb nb calbfcb. Tajugcblafta, sa cadnbrb rakanca b Jartrucgs Mnjuìf Ngzb, Dbrnms Câvbnms Brçvbnm y @angpa Tâfdhaz Nôpaz, y sa fmlkrb bn bkmjbcm Tbftblbrìb Bkbftm Pajb, durbcmr prmdasbn ca nbs sudasgmfas ca Zafdasnbm Mnjuìf Tmtarm, Lbfuan Cmfbdgbfm Obrb Tmtarm, Drgstgfb Bcanbgcb Brçvbnm Mnjuìf, @rbfdgsdm Nugs Obrb Tmtarm, Jrglbfazb Bsdmy Mnjuìf y Dbrnms Dôrcmvb Mnjuìf, qugaf dmftastb nb calbfcb lacgbfta asdrgtm ca `mobs dubtrmdgaftms sataftb y fuava9 bsglgslm, dmf `adhbs pmstargmras sa fmlkrb bn lgslm bkmjbcm durbcmr prmdasbn ca Omsç Faptbnì Câvbnms Brçvbnm, Ôsdbr  Lbndb Mnjuìf, Pgdafta Mnjuìf Tmtarm, Dustmcgm Câvbnms [mcrìjuaz, [mqua Dmrtaz Bsdmy, Dçsbr Burangm [mcrìjuaz Bsdmy, Lbrìb Sarasb Mnjuìf ca Kbzâf y Knbfdb Dadgngb Brrgbjb ca Blbyb9 Blb yb9 bksmnv bksmnvgaf gafcm cm nb calbfc calbfcb, b, lacgb lacgbfta fta asd asdrgt rgtms ms mkr mkrbft bftas as b `mobs `mobs fmv fmvad adgaf gaftms tms,, fmvadgaftms sataftb y tras, lgn dubtrmdgaftms vagftgdgfdm y lgn qugfgaftms mdhaftb y fuava, raspadtgvblafta. raspadtgvb lafta. Umstargmrlafta, sa sukrmjb bn durbcmr prmdasbn casgjfâfcms casgjfâfcmsa a bn bkmjbcm Brquìlacas Jmfzbnm Druz Tbfcmvbn, qugaf bksmnvgô an trbsnbcm ca nb calbfcb b trbvçs can asdrgtm ca `mobs cms lgn trasdgaftms dgfduaftb y fuava. Af vgrtuc ca annm, lacgbfta saftafdgb ca `adhb dgfdm ca fmvgalkra ca cms lgn fuava, mkrbfta b `mobs cms lgn dubtrmdgaftms dubtrm sa cadnbrb `ufcbcb nb calbfcb9 y af dmfsaduafdgb sa cadnbrb prmpgatbrgm bn calbfcbfta Tajufcm Anmy Tmtm [mcrìjuaz raspadtm ca nb Ubrdanb Fµ 22;5; can Uracgm Lmfsarrbta, ca ufb hadtârab ca ârab, duyms nìlgtas y ngfcarms sa afduaftrbf dmftafgcms af nb lalmrgb casdrgptgvb bfaxbcb b su calbfcb, pmr hbkar  sbtgs`adhm nms raqugsgtms astbknadgcms af an brtìdunm 715 can Dôcgjm Dgvgn bn las ca lbrzm ca lgn fmvadgaftms fmvaftb, cakgcm b qua su pmsasgôf cbtb can las ca lbrzm ca lgn fmvadgaftms mdhaftb dmf`mrla b nm saòbnbcm af an cçdglm dmfsgcarbfcm ca astb saftafdgb, pratafsgôf qua tgafa an dbrâdtar ca larblafta cadnbrbtgvb9 cadnbrbtgvb9 y af btafdgôf b nm prasdrgtm pmr an brtìdunm 71; can sajufcm pârrb`m can Dôcgjm Dgvgn, cgspmfa sa gfsdrgkb an caradhm ca prmpgacbc can calbfcbfta cadnbrbcm af nb prasafta saftafdgb, af nb `gdhb m pbrtgcb qua sa bkrb axdnusgvblafta pbrb cgdhm `gf, hbdgçfcmsa dmfstbr nm bftargmr af nb `gdhb m pbrtgcb lbtrgz cmfca sa afduaftrb gfsdrgtm an pracgm ca lbymr axtafsgôf cafmlgfbcm „@ufcm Lmfsarrbta m Fuastrb Taòmrb ca Lmfsarrbta“9 pbrb tbn a`adtm dÿrsafsa nms pbrtas partgfaftas partgfaftas bn rajgstrm dmrraspmfcgafta pbrb nms `gfas bftas casdrgtms. Dmlm brjulaftms saòbnb, qua nb pbrta calbfcbfta dulpna dmf tmcms nms raqugsgtms, bdnbrbfcm qua nb pmsasgôf aoardgcb pmr su trbfs`arafta pracadasmr na rasuntb bdulunbkna af vgrtuc ca nm astbknadgcm af an brtìdunm 878 can Dôcgjm Dgvgn, pmr nm qua b nb `adhb ca nb gftarpmsgdgôf ca nb calbfcb hb dulpngcm dmf an pnbzm ca pmsasgôf qua saòbnb an brtìdunm 715

 

can lgslm Dôcgjm sustbftgvm9 qua sg kgaf as dgartm, nms calbfcbcms hbf bddgmfbcm bclgfgstrbtgvblafta af ca`afsb ca su caradhm ca prmpgacbc, nm hbf a`adtubcm dmftrb an Lgfgstargm ca Bjrgdunturb, lbs fm dmftrb nb pbrta calbfcbfta9 pradgsbfcm raspadtm b nms cmdulaftms qua dartg`gdbf nb pmsasgôf ca nb pbrta calbfcbfta, qua fm sa afduaftrb calmstrbcm qua hbyb mktafgcm cmnmsblafta m prmcudtm ca cmnm m `rbuca. Bfta nb bpanbdgôf `mrlunbcb pmr nb pbrta calbfcbcb, sa algta nb saftafdgb ca vgstb ca `adhb vagfta ca bkrgn ca cms lgn cgaz, mkrbfta b `mobs cms lgn satadgaftms fmvaftb y tras qua rasuanva dmf`grlbr nb saftafdgb bpanbcb, smstafgafcm asafdgbnlafta qua sa afduaftrb bdracgtbcm qua an calbfcbfta hb tafgcm pmsasgôf dmfstbfta can pracgm sukngtgs, dmf nms dartg`gdbcms ca pmsasgôf axpacgcms pmr nbs butmrgcbcas can Lgfgstargm ca Bjrgdunturb, bcalâs, qua nb pbrta calbfcbfta hb tafgcm ufb trbfs`arafdgb ca nb pmsasgôf ca lbfarb najbn ca nms prmpgatbrgms pracadasmras, pmr nm qua as ca bpngdbdgôf an brtìdunm 878 can Dôcgjm Dgvgn puas axgsta af butms dmftrbtm ca trbspbsm vângcm, an lgslm qua fm hb sgcm mksarvbcm pmr nbs pbrtas9 catarlgfbfcm qua nb pmsasgôf hb sgcm pbdì`gdb y dmlm sg `uarb an prmpgatbrgm y, qua pmr nm tbftm sa afduaftrb bdracgtbcm an dulpnglgaftm ca nms raqugsgtms asafdgbnas pbrb nb prasdrgpdgôf bcqugsgtgvb qua smngdgtb. (…). 4.4.U[MFQFDGBLGAFSMT b) Taftaf Taftafdgb dgb ca Urgl Urglarb arb Gfst Gfstbfd bfdgb? gb? lacgbfta  lacgbfta saftafdgb ca `adhb dgfdm ca fmvgalkra ca cms lgn fuava, mkrbfta b `mobs cms lgn dubtrmdgaftms dubtrm sa cadnbrb `ufcbcb nb calbfcb9 y af dmfsaduafdgb sa cadnbrb prmpgatbrgm bn calbfcbfta Tajufcm Anmy Tmtm [mcrìjuaz raspadtm ca nb Ubrdanb Fµ 22;5; can Uracgm Lmfsarrbta, ca ufb hadtârab ca ârab, duyms nìlgtas y ngfcarms sa afduaftrbf dmftafgcms af nb lalmrgb casdrgptgvbb bfaxbcb b su calbfcb, pmr hbkar sbtgs`adhm casdrgptgv sbtgs`adhm nms raqugsgtms astbknad astbknadgcms gcms af an brtìdunm 715 can Dôcgjm Dgvgn bn las ca lbrzm ca lgn fmvadgaftms fmvaftb, cakgcm b qua su pmsasgôf cbtb can las ca lbrzm ca lgn fmvadgaftms mdhaftb. k) Ta Taft ftaf afdg dgbb ca Pg Pgst stb? b? Bfta  Bfta nb bpanbdgôf `mrlunbcb `mrlunbcb pmr nb pbrta calbfcbcb, sa algta nb saftafdgb ca vgstb ca `adhb vagfta ca bkrgn ca cms lgn cgaz, mkrbfta b `mobs cms lgn satadgaftms fmvaftb y tras qua rasuanva dmf`grlbr nb saftafdgb bpanbcb. d) Taf afta tafd fdgb gb - Cadg adgsg sgôôf ca Tbn bnbb Tu Tuppra ral lb? Cadnbrbrmf @QFCBCM an radursm ca dbsbdgôf gftarpuastm pmr nb Tudasgôf ca Fbtbngm Hargkartm Mnjuìf Ngzb, ca `adhb vagfta ca lbym ca cms lgn cgaz, mkrbfta b `mobs cms lgn mdhmdgaftms fmvaftb fmvaftb y sgata9 af dmfsaduafdgb? DBTB[MF nb saftafdgb ca vgstb ca `adhb vagfta ca bkrgn ca cms lgn cgaz, mkrbfta b `mobs cms lgn satadgaftms fmvaftb y tras9 y bdtubfcm af saca ca gfstbfdgb, [APMDB[MF nb saftafdgb bpanbcb ca `adhb dgfdm ca fmvgalkra ca cms lgn fuava, mkrbfta b `mobs cms lgn dubtrmdgaftms dubtrm qua cadnbrô `ufcbcb nb calbfcb. 4.3.DQATSGÔF OQ[ÌCGDB AF CAKÂSA Nb duastgôf ourìcgdb af cakbta dmfsgsta af catarlgfbr sg sa hbf gf`rgfjgc gf`rgfjgcmm nms brtìdunms 87:µ y 715µ can Dôcgjm Dgvgn.

 

4.1.@QFCBLAFSMT CA NB DBTBDGÔF Astb Tbnb Tupralb lacgbfta rasmnudgôf ca `adhb cgadgmdhm ca lbrzm ca cms lgn trada, mkrbfta b `mobs dgaftm mdhaftb y sgata can dubcarfm ca dbsbdgôf, hb cadnbrbcm prmdacafta an radursm ca dbsbdgôf pmr nbs sgjugaftas cafufdgbs? (g) (g)

(g(gg)g)

Gf Gf`r`rbd bddg dgôf ôf ffmr mrlb lbtgtgvb vb can can bbrtrtìd ìdun unmm 87: 87: can can Dôcg Dôcgjm jm Dgv Dgvgngn,, bnaj bnajbb qu quaa b pasb pasbrr ca qqua ua aaff vgrtuc ca astb fmrlb, fm puaca dmfsgcarbrsa pmsaacmr b qugaf afdmftrâfcmsa af ranbdgôf ca capafcafdgb raspadtm b mtrm dmfsarvb nb pmsasgôf af fmlkra ca asta y af dulpnglgaftm ca ôrcafas a gfstruddgmfas suybs, nb Tbnb Tupargmr hb dmfsgcarbcm arrbcblafta bn calbfcbfta dmlm pmsaacmr can pracgm sukngtgs, sgf tafar af duaftb qua asta bdtuô af ranbdgôf ca capafcafdgb raspadtm b qugaf `ua an brrafcbtbrgm can `ufcm Lmfsarrbta, cmf Nugs @angpa Jbfmzb Pbrjbs. Af asa saftgcm, b`grlb qua bn hbkar bdtubcm bn sarvgdgm ca qugaf `ua brrafcbtbrgm can pracgm y fm pbrb sì lgslm, an bdtmr fm cakgô sar dmfsgcarbcm pmsaacmr pmr nbs gfstbfdgbs ca lçrgtm9 dmsb qua fm hb sgcm cakgcblafta vbnmrbcb af nb saftafdgb ca vgstb lbtargb can radursm. Gf Gf`r`rbd bddg dgôf ôf fm fmrl rlbt btgv gvbb ca cann brtrtìd ìdun unmm 71 7155 ca cann Dô Dôcg cgjm jm Dg Dgvg vgn,n, saòb saòbnb nb qu quaa bn fm pmc pmcar  ar  dbng`gdbrsa bn calbfcbfta dmlm pmsaacmr can kgaf, tblpmdm puaca smstafarsa vângcblafta qua sa hbyb dulpngcm dmf nms raqugsgtms pravgstms af nb fmrlb dgtbcb pradacaftalafta pbrb nb dmf`gjurbdgôf ca nb prasdrgpdgôf bcqugsgtgvb ca cmlgfgm.

4.0.BU[ADGBDGÔF / D[ÌSGDB Ca nm axpuastm, sa dmfdnuya qua nb prasdrgpdgôf bcqugsgtgvb ca cmlgfgm as ufb gfstgtudgôf  ourìcgdb qua mtmrjb nb dmfcgdgôf dmfcgdgôf ca prmpgatbrgm b nb parsmfb qua vgafa pmsayafcm uf kgaf gfluakna dmf nms raqugsgtms y pmr an pnbzm qua nb fmrlb lbtargbn rajunb, pravgb dmfstbtbdgôf ca nb dmfdurrafdgb ca tbnas prasupuastms. As bsì qua, af ranbdgôf b nb prasdrgpdgôf nbrjb u axtrbmrcgfbrgb axtrbmrcgfb rgb sa axgja qua? (g) nb pmsasgôf can kgaf sa a`adtÿa dmlm prmpgatbrgm (bfglus)9 (gg) curbfta an pnbzm ca cgaz bòms9 (ggg) ca lbfarb dmftgfub9 dmftgfub9 (gv) pbdì`gdb9 y, (v) pÿkngdb9 axgstgaf axgstgafcm cm nb pmsgkgngcbc ca qua an pmsaacmr puacb bcgdgmfbr b su pnbzm pmsasmrgm an ca bquan qua na trbfslgtgô vângcblafta an kgaf. @gfbnlafta, an jrupm astâ ca bduarcm dmf nb Taftafdgb algtgcb pmr nb Tbnb Tupralb ca Caradhm Dmfstgtudgmfbn y Tmdgbn Uarlbfafta af nb dubn sa cadnbrb `ufcbcm an radursm ca dbsbdgôf, af dmfsaduafdgb, dbsb nb saftafdgb ca vgstb y bdtubfcm af saca ca gfstbfdgb ravmdb nb saftafdgb bpanbcb, puastm qua bn fm axgstgr cmdulaftm qua bdracgta ca `mrlb gfcukgtbkna nb `adhb casca nb dubn an saòmr @angpa Tâfdhaz Nôpaz (trbfs`arafta ca nb pmsasgôf) vgafa aoardgafcm pmsasgôf can kgaf lbtargb ca ngtgs, an gfgdgm can dôlputm can pnbzm caka a`adtubrsa casca nb `adhb dmfsgjfbcb af an ra`argcm dmftrbtm prgvbcm ca trbfs`arafdgb ca pmsasgôf. Tgafcm annm bsì, sa dmfdnuya qua af an prasafta dbsm fm sa afduaftrb calmstrbcm an dulpnglgaftm dulpnglgaftm ca nms cgaz bòms qua dmftalpnb an brtìdunm 715 can Dôcgjm Dgvgn, tmcb vaz, qua casca an sags ca oufgm ca lgn fmvadgaftms mdhaftb y dgfdm (`adhb can dmftrbtm) hbstb an fuava ca cgdgalkrafuava ca lgnbòms, fmvadgaftms fmvaftb dubtrm (`adhb ca gftarpmsgdgôf ca nb calbfcb) trbfsdurrgarmf sags lasas y trasycìbs.