第二条 增值税法第三条所称货物，包括有形动产、电力、热力、气体等。
圖像加註文字，黎智英正就國安案被判囚20年，由於欺詐刑期被撤銷，出獄時間有所縮減，但仍要服刑至2040年。原審：黎「刻意隱瞞力高的存在」
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