基本案情 1999年7月初,某县地税局一分局干部丁某,到个体营运车辆户陈某家征收其上半年的2100元税款。陈某称经济上有困难,要求暂缓缴纳,并说税款由其在县城某公司工作的表兄范某担保缴纳。丁某遂与陈某于当日找到范某,范某表示,表弟陈某的税款由他担保缴纳,时间最长半个月,此事无需再找陈某。 丁某信以为真。半个月后,范某未向地税机关缴纳分文税款。丁某于是找到范某,要求他履行纳税义务。范某当即表示自己不是纳税人,税务机关向他征税是错误的,并要丁某向其道歉。丁某遂与之发生争执,争执过程中,范某转身到附近一家餐馆拿出一把菜刀,朝丁某连砍十余刀,致丁某当场昏迷, Basic case In early July 1999, a prefectural Inland Revenue Department Bureau Ding Moumou a cadre, to the individual operating vehicles Chen family home tax levied in the first half of 2100 yuan. Chen said that economic difficulties, requiring the suspension of payment, and said the tax by the county in his work a cousin Fan guarantee. Dingmou then and Chen found Fanmou on the same day, Fanmou said his cousin Chen tax paid by him, the longest two weeks, the matter no longer need to find Chen. Ding Mou believe it. Half a month later, Fan did not pay tax to the local tax authorities. Ding Moumou then found Fanmou, asked him to fulfill tax liability. Fanmou immediately said he was not a taxpayer, the tax authorities to his taxation is wrong, and Ding apologize to him. Dingmou then dispute it, the dispute process, Fanmou turned around to a restaurant out of a kitchen knife, Dingmou even cut more than 10 knives, resulting in Dingmou coma on the spot,