S1 2 K 005208 11 K Sarajevo, 27 May 2011 in the NAME
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SUD BOSNE I HERCEGOVINE СУД БОСНЕ И ХЕРЦЕГОВИНЕ Number: S1 2 K 005208 11 K Sarajevo, 27 May 2011 IN THE NAME OF BOSNIA AND HERZEGOVINA The Court of Bosnia and Herzegovina, Judge Tatjana Kosović, with the participation of the Legal Advisor Bojan Avramović, in the criminal case against the Accused Marko Grubišić, for the criminal offence of Money Laundering in violation of Article 210(2), in conjunction with Paragraph (1) of the Criminal Code of Bosnia and Herzegovina (the CC of BiH), following the Indictment of the Prosecutor's Office of Bosnia and Herzegovina number: KT-116/09 of 21 March 2011, after the plea agreement hearing and the hearing for the pronouncement of the sentence, in attendance of the Prosecutor of the Prosecutor's Office of Bosnia and Herzegovina Miroslav Marković, the Accused Marko Grubišić and his Defense Counsel, Maida Galijatović, attorney from Sarajevo, on 27 May 2011 delivered and publicly announced the following: V E R D I C T The Accused: MARKO GRUBIŠIĆ, son of Nedeljko and Dragica née Rebić, born on 9 May 1966 in Imotski, the Republic of Croatia, with permanent residence in the village of Sovići, Grude Municipality, citizen of BiH and the R of Croatia, married, father of two underage children, salesman by occupation, employed with the Impuls-sport d.o.o. Imotski company, average financial situation, JMBG: 0905966382816, no previous convictions. IS FOUND GUILTY Inasmuch as: during the period from 1 October 2006 to 30 September 2008, working in his capacity as the director of the company „R.D.K.“ d.o.o. Sovići- Grude, with a view to evading payments regulated by tax legislation of Bosnia and Herzegovina, he failed to represent his real trading in the business books and on that ground he failed to render a real calculation of his obligations on the basis of the value added tax for the controlled period, by calculating and reporting lesser amounts of the output VAT in the amount of KM 155,425.99 upon the following VAT reports: control number 316495; control number 837841; control number 733220; control number 980464, control number 489084, control number 350210, control number 516802, control number 627798, control number 283143, control number 558488, control number 271981, control number 947630, control number 336482, control number 351445, control number 329195, control number 162520, control number 337771, control number 292266, control number 632074, control number 951259, control number 631098, control number 441673, control number 510824 and control number 660352, and used the input VAT in the amount of KM 7,611.00 to which he was not entitled, in which manner he Kraljice Jelene No. 88, 71 000 Sarajevo, Bosna i Hercegovina, Tel: 033 707 100, Faks: 033 707 225 Краљице Јелене бр. 88, 71 000 Сарајево, Босна и Херцеговина, Тел: 033 707 100, Факс: 033 707 225 diminished his tax obligation by the total amount of KM 163,036.00, thereby damaging the budget of BiH in the above amount, Therefore, he evaded payments regulated by the tax legislation of Bosnia and Herzegovina, by failing to present the required information and by giving false information on his acquired taxable income, while the amount of the obligation evaded exceeds KM 50,000.00 KM, Whereby he committed the criminal offence of Tax Evasion in violation of Article 210(2) in conjunction with Paragraph (1) of the BiH CC. Therefore, based on the above statutory regulations and pursuant to Article 48, 49, 58 and 59 of the CC of BiH, the Court imposes on him A SUSPENDED SENTENCE of imprisonment for a term of 6 (six) months and at the same time orders that the sentence imposed shall not be carried out if the Accused Marko Grubišić does not perpetrate another criminal offense over a period of 2 (two) years from the date when this Verdict has taken legal effect. Pursuant to Article 188(1) of the CPC of BiH, the Accused Marko Grubišić shall reimburse the costs of the criminal proceedings in the total amount of KM 800.00, out of which the amount of KM 100.00 shall be paid for the scheduled costs, within the period of 30 days of the date when the Verdict has become final. R e a s o n i n g By the Indictment number KT-116/09 of 21 March 2011, the Prosecutor’s Office of Bosnia and Herzegovina charged the Accused Marko Grubišić with the criminal offense of Tax Evasion in violation of Article 210(2), in conjunction with Paragraph (1) of the Criminal Code of Bosnia and Herzegovina. The above Indictment was confirmed on 25 March 2011 by the Preliminary Hearing Judge of this Court. At the hearing held on 25 May 2011, the Prosecutor submitted to the Court a Guilty Plea Agreement concluded between the Accused Marko Grubišić and his Defense Counsel Alija Galijatović, attorney from Sarajevo, and the Prosecutor of the Prosecutor's Office of Bosnia and Herzegovina, by which the Accused admitted his guilt for the criminal offence as charged by the above Verdict and accepted that a suspended sentence of imprisonment for a term of 6 (six) months be imposed on him and that the sentence imposed shall not be carried out if the Accused does not perpetrate another criminal offense over a period of 2 (two) years from the date when the Verdict has taken legal effect. Kraljice Jelene No. 88, 71 000 Sarajevo, Bosna i Hercegovina, Tel: 033 707 100, Faks: 033 707 225 2 Краљице Јелене бр. 88, 71 000 Сарајево, Босна и Херцеговина, Тел: 033 707 100, Факс: 033 707 225 On 27 May 2011, the referenced Agreement was deliberated pursuant to Article 231 of the Criminal Procedure Code of Bosnia and Herzegovina. Having checked and established that the Agreement was entered voluntarily, consciously and with understanding, that the accused was informed of the possible consequences of entering the guilty plea, including the claims under property law and reimbursement of the expenses of the criminal proceedings, and after the Court established that there was enough evidence proving the guilt of the accused, the Court accepted the above Agreement. Specifically, the Accused fully and unequivocally stated before the Court that he felt guilty of the offense as charged by the Indictment, committed in the manner and at the time as described in the Indictment. He particularly clearly emphasized that there were no threats, blackmail, use of force or pressure to conclude the above Agreement and that he decided to enter the Guilty Plea consciously and by his own will. All the above and the conduct of the Accused at the referenced hearing satisfied the Court that there was no doubt that the Accused freely expressed his willingness to enter the guilty plea. In the course of deliberation, the Court found that the Accused understood that by his guilty plea he waived the right to a trial and that he may not appeal the criminal sanction imposed. In addition, the Accused negotiated his guilt with the Prosecutor's Office of Bosnia and Herzegovina in the presence of his Defense Counsel, thus being provided with adequate legal assistance. Additionally, the Accused unequivocally confirmed before the Court that he was informed of all legal consequences of the guilty plea, which were directly presented to him also by the Court. The fact that the Accused is really guilty of the actions and of the offense he admitted, according to the Court, stems not only from his admission but also from the ample evidence submitted along with the referenced Indictment, which were the subject of the evaluation by the Court during its confirmation and upon the submission of the Agreement, to which the Defense had no objections, and because of whose evidentiary value the parties by themselves decided to enter a Guilty Plea Agreement. The Court bases such an evaluation of the guilt on the documentary and financial documentation, including the following pieces of evidence: Witness Slaven Cvitanović Examination Record, Regional Center Mostar, Indirect Taxation Authority number: 05/5-3/III-INT-815/09 of 10 December 2009, Witness Miralem Marić Examination Record, Regional Center Mostar, Indirect Taxation Administration number: 05/5-3/III-INT-814/09 of 10 December 2009, Findings and Opinion of the Financial Expert Witness, Assistant Professor Abid Hodžić of 23 December 2009, Excerpt from the Court Registry of the Cantonal Court in Široki Brijeg No. U/I- 00374/02 of 12 August 2002, Application for registration of the VAT payer of 30 December 2005, Certificate of registration of the value added tax payer No. 04/5-1/III-17-1-D-8000- 15/06 of 7 January 2006, Application for registration and enrollment in a single registry of indirect taxes of 23 August 2007, Application for registration and enrollment in a single registry of indirect taxes of the UIO/UNO BiH No. 04/1-UPJR/1-7952-2/07 of 24 August 2007, Decision of the UIO/UNO BiH, Tax Sector, Taxpayers Supply of Services Unit No. 04/1-UPJR/1-7952-1/07 of 23 August 2007, Control Record UIO/UNO BiH, RC Mostar, Tax Sector, Audit and Control Unit No. 04/5-2/I II-17-D-103-592-2/08 of 5 December 2008, Decision on tax assessment of the UIO/UNO BiH, RC Mostar, Tax Sector, Audit and Control Unit No. 04/5-2/III-17-D-103-592-3/08 of 23 December 2008, Gross Balance R.D.K. doo Grude for the period from 1 January 2006 to 31 December 2006, Gross Balance Kraljice Jelene No. 88, 71 000 Sarajevo, Bosna i Hercegovina, Tel: 033 707 100, Faks: 033 707 225 3 Краљице Јелене бр.