As it became known from the unified register of court decisions of the Bureau of Economic Security of Ukraine, under the procedural leadership of the Office of the Prosecutor General, a pre-trial investigation is being carried out in criminal proceedings No. 62020100000000744 of 04/09/2020 on the grounds of criminal offenses provided for in Part 2. 364, Part 3 of Art. 212, part 5 art. 27 hours 3 tbsp. 212, part 5 art. 27 hours 2 tbsp. 205-1, part 3 art. 209 of the Criminal Code of Ukraine.
Thus, during the pre-trial investigation it was established that from January 2019 to December 2021, the general director of Tri O LLC, realizing the illegality of his actions, acted intentionally, with the complicity of the directors of Alexa Group LLC, Spetsenergomontazh LTD LLC, with the aim of evading officials of LLC "Three O" from paying value added tax in particularly large amounts, under circumstances not established by the investigation, being at the address: Kiev, Sportivnaya Square, building 1-A, drew up financial and economic documents that reflect unrealistic business transactions for the purchase of goods/works/services for a total amount of UAH 286,148,615, including VAT of UAH 47,691,435.9, from Alexa Group LLC, and for the amount of UAH 588,731,436, including VAT of UAH 98,121,906 in LLC "Spetsenergomontazh LTD", which were subsequently used as the basis for the formation of a tax credit for LLC "Three O" for value added tax, in order to reduce tax liabilities for the specified tax payable by LLC "Three O" to the State Budget of Ukraine for the total the amount of UAH 145,813,341.90 and declared the specified unreal transactions allegedly carried out by Alexa Group LLC and Spetsenergomontazh LTD LLC as part of the tax credit of Three O LLC for value added tax.
Alexa Group LLC (USREOU code 38912368) and Spetsenergomontazh LTD LLC (USREOU code 35334835), subsequently, in order to conceal and disguise the origin of funds, documented financial and economic relationships and carried out financial transactions with the enterprises of Olias-Old LLC. Ltd. (EDRPOU code 42246507), Star-Company Group LLC (EDRPOU code 42253891), Globalstroy-Invest LLC (EDRPOU code 42829990), Kovas Rend LLC (EDRPOU code 43037 35082684), Grand Distribution Vostok LLC (EDRPOU code 36094643), September-L LLC (EDRPOU code 39000343), Milk-Service Trading House LLC (EDRPOU code 9-29 (EDRPOU code 40148998), which, by decision of the State Tax Service commission, are classified as enterprises with signs of riskiness or carried out replacement of the product range along the supply chain, which may indicate the legalization (laundering) of such funds.
Relationships of Three O LLC with risky and fictitious enterprises in 2022-2024.
The two largest suppliers of Three O LLC for the period 2023, 2024 were Spetsenergomontazh LTD LLC (USREOU: 35334835) and Kunets SCG LLC (USREOU: 36924090).
Spetsenergomontazh LTD LLC and Kunets SCG LLC are enterprises that are included in the AIS “Journal of Risk Payers”. This suggests that the tax authorities, when working on Spetsenergomontazh LTD LLC and Kunets SCG LLC, classified them as risky and fictitious enterprises.
Thus, LLC “Tri O” in 2022 carried out the registration of tax invoices for the purchase of services from enterprises with signs of fictitiousness and transitivity, namely with LLC “Spetsenergomontazh LTD” (EDRPOU: 35334835), which was included in the list of risky enterprises by the State Tax Service 2022 of the year.
According to the register of tax invoices, the withdrawal of funds from Tri O LLC (EDRPOU code 23167814) was established through the purchase of services “Work on maintenance of ventilation networks and other work at the facility - “Trade and office complex with public facilities and parking”: at the address: Kiev, sq. Sports, 1-A"; Technical operation and support of automated dispatch control systems and management of utility networks at the Object “Retail and office complex with public facilities and parking” at the address: Kiev, sq. Sports, 1-A, etc.” only in the first half of 2022 for a total amount of UAH 64.8 million, incl. VAT 10.8 million UAH for the enterprise Spetsenergomontazh LTD LLC, which has signs of fictitiousness and transitivity.
It should be noted that Three O LLC continued to maintain relationships with Spetsenergomontazh LTD LLC in 2022, 2023 and 2024, despite the fact that the relationship between Three O LLC and Spetsenergomontazh LTD LLC is the subject of an investigation by BEP UD No. 62020100000000744 dated 04/09/2020, which investigates tax evasion in the total amount of UAH 145,813,342.
Thus, in 2023, Spetsenergomontazh LTD LLC made deliveries to Three O LLC for a total amount of more than UAH 232 million, including VAT of more than UAH 38 million, and in 2024, deliveries at the end of April amounted to more than UAH 123 million, including including VAT – more than 20 million UAH. Thus, for 2023-2024, supplies from an enterprise with signs of fictitiousness and transit, Spetsenergomontazh LTD LLC, amounted to UAH 356 million, including VAT - UAH 59 million.
Here is an example of what work was allegedly carried out at the Object “Retail and office complex with public facilities and parking” at the address: Kiev, sq. Sportivnaya, 1-A by the risk enterprise Spetsenergomontazh LTD LLC in 2023, 2024:
— repair (restoration) of ceramic tiles on staircases and technical rooms – 6,753,531.13 including VAT;
— repair, finishing, engineering, installation, dismantling work – 3,673,195.12 including VAT;
— work on maintenance of heating networks, heat and cold supply, water supply and sewerage – 3,466,854.96 including VAT.
In fact, for construction and repair work, only fictitious documents were issued from Spetsenergomontazh LTD LLC, on the basis of which Three O LLC inflated expenses and the VAT tax credit, which allowed Three O LLC to evade paying income tax and underestimate the payment VAT.
For the period 2023-2024, the total amount of relations between Three O LLC and the risky enterprise Kunets SCG LLC amounted to more than UAH 120 million, including VAT - UAH 20 million. Kunets SCG LLC carried out work on servicing ventilation networks at the facility – “Retail and office complex with public facilities and parking”: at the address: Kiev, sq. Sports, 1-A. Although in 2022, work on maintaining the ventilation network of the BFK Gulliver was carried out by Spetsenergomontazh LTD LLC.
It follows from this that Viktor Polishchuk siphoned more than 540 million hryvnia from Three O LLC into risky enterprises for the years 2022-2024.
According to the balance sheet of Three O LLC for 2022 and 2023, it is clear that the cost of investment real estate for 2022 increased by UAH 90,810 thousand (from UAH 4,841,928 thousand at the beginning of 2022 to UAH 4,932,738 thousand at the end 2022). In 2023, the price of investment real estate (price of BFC Gulliver) increased even more, namely by UAH 221,094 thousand (from UAH 4,932,738 thousand at the beginning of 2023 to UAH 5,153,832 thousand at the end of 2023) .
At the same time, it is likely that such large-scale improvements of UAH 90,810 thousand in 2022 and UAH 221,094 thousand in 2023 of the fixed assets of BFC Gulliver were actually not carried out. This indicates that in 2022, 2023 and 2024, Polishchuk continues to use the same scheme for withdrawing funds from Three O LLC, according to which, within the framework of criminal proceedings No. 62020100000000744 of 04/09/2020, tax evasion in the amount of UAH 145,813,342 is being investigated, by transferring funds to fictitious companies from their subsequent cashing.
During the same periods when Polishchuk uses a scheme for withdrawing funds from Three O LLC to risky and fictitious enterprises, the balance sheet of Three O LLC takes into account the debt under the balance sheet item: long-term bank loans in the amount of 13.6 billion hryvnia, and other long-term liabilities in in the amount of 7.9 billion hryvnia. This is the debt to the state banks Oschadbank and Ukreximbank.
From the journalistic investigation of Radio Liberty: “Viktor Polishchuk: connections with the Russian Federation, an invented “humanitarian aid” and billions of dollars in debt to Ukraine,” it is clear that in 2022, Viktor Polishchuk stopped servicing loans from state banks. Among other things, Tri O LLC stopped paying loans from state banks.
The fact that Three O LLC did not pay on loans from state banks is also evidenced by the indicators of the dynamics of current accounts payable according to the balance sheet indicators of Three O LLC. This figure only increased in 2022 by 483,975 thousand UAH, in 2023 by 641,061 thousand UAH, and in the first quarter of 2024 – by 58,001 thousand UAH. This indicates that Viktor Polishchuk began to pay state budget loans only in the first quarter of 2024, and not in full, because the debt on current accounts payable still increased in the first quarter by UAH 55,001 thousand.
That is, Tri O LLC stopped paying loans from state banks, but continued to withdraw funds to risky and fictitious enterprises.
Thus, we can conclude that Viktor Polishchuk in 2022, 2023, 2024 deliberately withdrew funds from Tri O LLC to fictitious enterprises, not only to evade taxes, but also to avoid paying these funds to repay loans to state banks Oschadbank and Ukreximbank, thereby worsening the financial stability of our country during the war.
