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行为人以收取手续费为目的虚开普通发票他人,涉及到虚开发票罪和非法出售发票罪两个罪名,因行为人的行为发生在《刑法修正案(八)》之前,根据刑法从旧兼从轻的适用原则,应以非法出售发票罪定罪。
The perpetrator falsifies other ordinary invoices for the purpose of charging a fee, which involves two counts of fictitious invoicing and illegal sale of invoices. The perpetrator’s behavior occurred before the Criminal Law Amendment (8) And apply the principle of light, should be guilty of the illegal sale of invoices.