False opening can be found not only from the drawer, but also from the drawee. There is no responsibility just because the ledger is lost, but as long as you participate in the fake account opening, you are responsible. A large amount has been sent to the Economic Investigation Bureau for handling according to law. Accountants can't get caught just because they earn a few pennies.

Article 205 of the Criminal Law is guilty of falsely issuing special VAT invoices, defrauding export tax rebates and deducting tax invoices; Crime of falsely issuing invoices Whoever falsely issues special invoices for value-added tax or other invoices used for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.