Case Research · Wang Xin, Attorney at Law

Topics: when a gym, beauty salon, training provider or other prepaid business crosses the line from commercial failure into contract fraud or ordinary fraud · proving the purpose of illegal possession through intent and ability to perform, actual performance, fund flows, below-market promotions, disappearance and nominee arrangements · liability of the former owner, actual controller, professional closer and nominal legal representative · criminal complaints, civil recovery and an evidence checklist
Coverage: 4 People’s Court Case Database cases (including Tao Mouyang and 2 acquittal boundary cases) + SPP Guiding Case No. 91 + SPC Guiding Case No. 62 + the SPC professional-closure typical case and prepaid-consumption judicial interpretation · report completed 2026-10-27

Topics: three routes for an effective mainland judgment — Hong Kong (statutory arrangement plus registration), New Zealand and Australia (no treaty, common law only) · thresholds and time limits compared (Hong Kong 2 years / New Zealand 6 years / Australia 12 years) · typical refusals (unsuitable orders, wrong route, service by public notice, procedural fairness, fraud) · the same double-rate interest on a debt struck out as a penalty in Hong Kong but enforced as compensation in Australia · practical notes on asset preservation, expert evidence and choosing arbitration in the contract
Coverage: 38 rulings across the three jurisdictions (Hong Kong 10, with the full English judgments hosted on this site; New Zealand 14; Australia 14) · every citation in the text and appendix links to a case page · statutes checked word for word · report completed 2026-09-27

Topics: 20% tax on property-transfer income for Chinese tax residents who realise large gains on US stocks through overseas brokers · ordinary texts versus formal notices · back tax, the 0.05% daily late payment surcharge and fines · tax-evasion thresholds of RMB 100,000 + 10% and RMB 500,000 + 30% · the safe harbour for full remedy before police filing
Coverage: 5 published cases from the People’s Court Case Database + 2 full judgments from China Judgments Online · no Guiding Case or criminal judgment found directly on overseas US-stock income · report completed 2026-09-18

Topics: the 60-day application period (from when you knew or should have known of the administrative act) · start dates by method of service (in person, post, electronic, public notice, later notification; Articles 23–24 of the new Implementing Regulations, State Council Decree No. 836, effective 2026-07-01) · the 1-year cap where reconsideration rights were not explained · the two absolute bars (20 years for real property, 5 years otherwise) · five categories requiring reconsideration before litigation and deducting time lost by going to court first · 5-day acceptance review, 60 + 30 days for decisions (30 days in the simplified procedure), 15 days to sue after a reconsideration decision · "3/5/7/10 days" counted as working days · reconsideration as final for exit-entry and border control measures
Coverage: 8 full published cases from the People’s Court Case Database (including 2 Supreme People’s Court retrial review and retrial cases) · case numbers in the text and appendix link to the full text · statutes checked word for word · report completed 2026-09-18

Topics: classifying an employee who collects customer payments and keeps them (duty embezzlement vs misappropriation of funds vs conversion vs fraud vs theft) · whether "the unit's property" includes customer payments and receivables not yet booked · "use of one's position" versus mere "work convenience" (internal rules cannot negate use of position) · the amount ladder (RMB 30,000 for police filing, RMB 60,000 for conviction, RMB 1,000–3,000 for theft) and the risk of being charged with a lesser offence · restitution and leniency
Coverage: 26 sources (22 full cases from the People’s Court Case Database + 4 extracts from the China Courts Annual Cases yearbooks) · database numbers and case numbers in the text link to the originals · report completed 2026-09-14

Topics: the limit of heirs' liability for the deceased's debts (Civil Code Art. 1161, "up to the actual value of the estate inherited") · form and timing of renunciation, and piercing "sham renunciation" · two routes when the estate cannot be fully identified · substituting or adding heirs or an estate administrator as judgment debtors in enforcement (Art. 10 of the Provisions on Changing and Adding Parties; Art. 473 of the Civil Procedure Law Interpretation) · enforcement cannot reach heirs' own property · the estate administrator route and the reserved share · a checklist for creditors and lawful defences for heirs · citations of outdated article numbers in judgments
Coverage: 87 full texts (35 judgments + 36 enforcement objection / reconsideration rulings + 8 People’s Court Case Database cases, 1 Gazette case, 6 typical cases + 1 correction ruling, including Database No. 2024-17-5-202-008 on enforcing orders "within the scope of the inherited estate") · every case number links to its text · 16 groups of statutory provisions checked word for word · report completed 2026-09-13

Topics: whether "turning a loss-making set of accounts into a profit" to apply for a business loan is a crime · how the two offences are distinguished · a sample from 513 Guangdong judgments
Coverage: 53 case texts (including 34 full judgments) · report completed 2026-09-02

Topics: whether inducing a minor to send nude images or engage in nude video chat for money, without violence or threats, is a crime · the age-14 line between indecent assault and indecency with a child · establishing that conduct was "against the victim's true will" · how payment is assessed in law
Coverage: 16 cases (including 9 full texts) · report completed 2026-09-09

Topics: whether insurance bought with marital funds can be divided by cash value on divorce · dividing cash value versus premiums · deductions for premarital policies / proportion of premiums from personal funds · savings versus pure-protection policies · three ways courts deal with a policy that is not surrendered · burden of proof and the bar on repeat litigation
Coverage: 20 full judgments (including 1 high-court retrial review ruling and 4 appeal judgments) · report completed 2026-09-11

Topics: public-security penalties for drug use by foreigners and the additional exit measures · when a departure order or repatriation is used · repatriation = no entry for one to five years from repatriation (expulsion: ten years) · exit measures are final on reconsideration and cannot be challenged in court · the 6-month window of hair tests and defences on sampling and service · the jurisdiction dispute over "used abroad, detected in China" · effects on work permits and residence documents
Coverage: 17 full judgments (including 1 Supreme People’s Court retrial review ruling and 1 People’s Court Case Database case) + 3 publicly reported cases (the Volkswagen China executive, foreign teachers and students in Xuzhou, foreigners using and selling drugs in Chaoyang, Beijing) · report completed 2026-09-12