On April 29, 2020, the Detectives of the National Anti-Corruption Bureau of Ukraine (NABU) under the procedural guidance of the Specialized Anti-Corruption Prosecutor`s Office (SAPO) gave notices of suspicion to four persons who factually supervised and ensured operating of “Optimumspetsdetal” LLC. They are suspected of tax evasion on an especially large scale and legalization of profits from crime.
The actions of the co-executors and organizers of the crime are qualified under Part 3 of Article 212 and Part 3 of Article 209 of the Criminal Code of Ukraine.
The investigation revealed that during 2015-2017, suspects using of “Optimumspetsdetal” LLC and other entities set up a scheme for the supply of goods of unknown origin to the enterprises of the “Ukroboronprom” State Concern with tax evasion. As a result, goods worth about UAH 165 mln were delivered and the State budget did not receive more than UAH 49 mln. UAH 25.77 mln of them was the value added tax, and UAH 23.57 mln was an income tax, which was subsequently “laundered” by suspects.
The investigation of possible tax evasion by “Optimumspetsdetal” LLC had started by the Military Prosecutor's Office in spring 2016, but over the next three years investigating and procedural actions in the case were almost not carried out. Till in March 2019, when “Optimumspetsdetal” found itself in the center of a corruption scandal over the procurements of “Ukroboronprom” SC exposed by journalists.
In response, on March 5, 2019, the Military Prosecutor’s Office gave notices of suspicion to two of the Acting Heads of “Optimumspetsdetal” LLC of committing a crime under Part 3 of Article 27, Part 3 Article 212 of the Criminal Code of Ukraine. They were accused of tax evasion of UAH 26.6 mln. One of the suspects volunteered to pay this amount to the budget, which was publicly announced by the then-Prosecutor General Yurii Lutsenko.
However, further the Shevchenkivsky District Court of Kyiv declined the prosecutors’ petition for the release of the suspect from criminal liability for tax evasion and the closure of criminal proceedings on this fact. As stated in the court decision, there was no proper admissible evidence of payment of UAH 26.6 mln.
Therefore, on September 2, 2019, the court returned the petition to the prosecutor, which meant the investigation in the criminal proceedings should be restored.
Since November 2019, based on the Prosecutor General's decree, the National Bureau had carried out investigation of this case, as the events investigated in this proceeding intersected with others that had already been investigated by the NABU Detectives regarding "Ukroboronprom" SC.
The NABU Detectives collected supporting evidence that the amount of taxes unpaid by the LLC was actually higher than previously accused by the Military Prosecutor's Office. Investigation also received confirmation that those unpaid taxes were subsequently legalized through a series of illegal financial transactions.
The investigation is in process.
According to Part 1 Article 62 of the Constitution of Ukraine a person is considered not-guilty in commission of a crime and cannot be a subject to criminal punishment, until he or she is found guilty by the court.