SUD BOSNE I HERCEGOVINE СУД БОСНЕ И ХЕРЦЕГОВИНЕ

Number: X-K/07/412 , 28 November 2008

IN THE NAME OF BOSNIA AND !

The Court of , Section II for Organized Crime, Economic Crime and Corruption, in the Panel composed of Judge Izo Tankić as the Presiding Judge and Judges Mejra Halme Korhonen and Zoran Božić as the Panel members, with the participation of the Legal Officer Belma Čano as the Record-Taker, in the criminal case against the accused Vujadin and Aleksandar Savanović for the criminal offense of Money Laundering in violation of Article 209(2) as read with paragraph 1 and Article 29 of the Criminal Code of Bosnia and Herzegovina (the BiH CC), following the Indictment of the Prosecutor’s Office of Bosnia and Herzegovina number KT-41/04 dated 8 August 2007, which was confirmed on 13 August 2007, having held the hearing for the pronouncement of criminal sanction concerning the Guilty Plea Agreement number KT-41/04 dated 28 November 2008, attended by the Prosecutor of the Prosecutor’s Office of Bosnia and Herzegovina, Miroslav Marković, the accused Vujadin and Aleksandar Savanović and their defense counsel Simo Tošić, attorney from , on 28 November 2008 rendered and publicly announced the following:

VERDICT

THE ACCUSED:

1. VUJADIN SAVANOVIĆ, son of Stojan and Slavka, née Savanović, born on 6 October 1978 in Banja Luka, where he has permanent residence, Jajačka Street no. 7, of Serb ethnicity, citizen of BiH, electro-technician by occupation, served the army in in 1998, registered in military records kept in Banja Luka, owner and director of Krajina Co. Company Banja Luka, Personal Identification Number 0610978100018,

2. ALEKSANDAR SAVANOVIĆ, a.k.a. Saša, son of Stojan and Slavka, née Savanović, born on 29 March 1974 in Banja Luka, where he has permanent residence, Velibora Janjetovića Street no. 7, of Serb ethnicity, citizen of BiH, mechanical technician by occupation, single, served the army in Banja Luka in 1993, registered in the military records kept in Banja Luka, Personal Identification Number 2903974100018,

ARE GUILTY

Because:

in the period between 3 June 2003 and 8 October 2003 in Banja Luka, Vujadin Savanović, in the capacity of the owner and responsible person for the company Krajina Co. Banja Luka, registered with the Basic Court of Banja Luka, pursuant to the Decision No. U/I-821/03 dated 9 April 2003, registration folio No. 1-12983-00, with the seat in Banja Luka, Braće Pištelića Street no. 1, in agreement with his brother Aleksandar Savanović, whom he authorized on 24 June 2003 by the power of attorney to dispose unconditionally with all funds on the Krajina Co. Banja Luka account; he opened transaction accounts with eight (8) business banks, more precisely with Zagrebačka banka Banja Luka, VB banka Banja Luka, Razvojna banka Banja Luka, Nova banka Banja Luka, Hypo Alpe Adria Banja Luka, Bobar banka Banja Luka, Raiffaissen banka Banja Luka and Nova banjalučka banka AD Banja Luka, with the intention to use those accounts to legalize the unlawfully acquired funds of legal persons, originating from the sale of goods for cash by sales tax evasion, in which way the acquired funds were returned into the regular business operations of those legal persons. To this end, they took the funds from several legal persons in Bosnia and Herzegovina, providing them at the same time with blank certified purchase orders of Krajina Co Company Banja Luka with the statements that the goods were intended for further sale, based on which purchase orders and statements the said legal persons prepared fictitious invoices and dispatch notes in their respective bookkeeping records, in order to show that there was actual turnover between them and Krajina Co Company Banja Luka. Subsequently, they would deposit the funds which they took and for which they knew were acquired through out-of-bank business operations and sales tax evasion, as “daily proceeds“ to the accounts of Krajina Co. Banja Luka, followed by appropriate payment slips, which they would either sign as authorized persons for Krajina Co. Banja Luka, or the persons known to them would do that, on their behalf, use their respective names when signing. The funds would then be immediately transferred to the accounts of 218 legal persons as „advance payment, payment for goods or advance payment“, for the goods which were never a subject of actual business transactions between those legal persons and Krajina Co. Company Banja Luka, and using the transaction accounts opened with the afore-mentioned business banks they made payments to the following legal persons:

1. Arox d.o.o. Ljubuški in the amount of KM 76,012.35 2. Planet d.o.o. Posušje in the amount of KM 88,066.59 3. Bernina d.o.o. Široki Brijeg in the amount of KM 456,232.00 4. Astra Šport d.o.o. Široki Brijeg in the amount of KM 130,000.00 5. Diona d.o.o. Široki Brijeg in the amount of KM 299,902.91 6. Veka d.o.o. Ljubuški in the amount of KM 17,600.00 7. PBR d.o.o. Široki Brijeg in the amount of KM 18,034.39 8. Nujić d.o.o. Ljubuški in the amount of KM 393,207.67 9. MTH Jozić d.o.o. Široki Brijeg in the amount of KM 160,980.00 10. Šmajser commerce d.o.o. Grude in the amount of KM 60,846.01 11. Džajić commerce d.o.o. Ljubuški in the amount of KM 147,117.57 12. Musa d.o.o. Široki Brijeg in the amount of KM 18,548.95 13. TP d.o.o. Grude in the amount of KM 68,258.37 14. Vizzola d.o.o. Grude in the amount of KM 60,000.00 15. Auto Bat d.o.o. Grude in the amount of KM 75,729.00 16. Gojan d.o.o. Ljubuški in the amount of KM 10,423.14 17. Brothers d.o.o. Ljubuški in the amount of KM 31,001.00 18. Gostuša d.o.o. Široki Brijeg in the amount of KM 71,000.00 19. FIN Vojnić d.o.o. Ljubuški in the amount of KM 21,555.00 20. JIM Co d.o.o. Ljubuški in the amount of KM 7,000.01 21. Comex Stojnić d.o.o. Široki Brijeg in the amount of KM 20,136.00 22. Bašić commerce d.o.o. Posušje in the amount of KM 54,000.00 23. Grandex d.o.o. Posušje in the amount of KM 72,804.00 24. Summa d.o.o. Posušje in the amount of KM 30,000.00 25. Bilo trade d.o.o. Grude in the amount of KM 18,097.85 26. Trans Merkur d.o.o. Široki Brijeg in the amount of KM 9,106.56 27. STAN-PA d.o.o. Grude in the amount of KM 716,526.40 28. Impuls d.o.o. Grude in the amount of KM 45,000.00 29. Izvor d.o.o. Posušje in the amount of KM 39,297.18 30. Interijer Lovrić d.o.o. Posušje in the amount of KM 241,250.00 31. Papir Trade d.o.o. Široki Brijeg in the amount of KM 459,400.00 32. Grić d.o.o. Široki Brijeg in the amount of KM 27,190.00 33. Bošnjak Komerc d.o.o. Široki Brijeg in the amount of KM 50,000.00 34. Jim Benz d.o.o. Posušje in the amount of KM 153,750.00 35. CS Šport d.o.o. Široki Brijeg in the amount of KM 12,900.00 36. BIP Commerce d.o.o. Posušje in the amount of KM 220,000.00 37. Mišetić d.o.o. Ljubuški in the amount of KM 170,567.75 38. MIS Spajić d.o.o. Grude in the amount of KM 28,600.00 39. Martim d.o.o. Široki Brijeg in the amount of KM 20,685.90 40. Gopex d.o.o. Grude in the amount of KM 156,000.00 41. Europa Auto d.o.o. Grude in the amount of KM 63,950.00 42. Auto Sport d.o.o. Grude in the amount of KM 45,684.00 43. Miniplast d.o.o. Široki Brijeg in the amount of KM 50,971.79 44. Partner d.o.o. Posušje in the amount of KM 306,000.00 45. AVE d.o.o. Posušje in the amount of KM 28,503.11 46. RM Auto d.o.o. Ljubuški in the amount of KM 6,000.00 47. Signal d.o.o. Ljubuški in the amount of KM 9,850.00 48. Europrofil d.o.o. Široki Brijeg in the amount of KM 31,706.85 49. Euroservis d.o.o. Široki Brijeg in the amount of KM 10,461.73 50. Abasonic d.o.o. Široki Brijeg in the amount of KM 49,573.00 51. Foto Trade d.o.o. Široki Brijeg in the amount of KM 14,500.00 52. Oli d.o.o. Posušje in the amount of KM 26,580.07 53. Tandem d.o.o. Široki Brijeg in the amount of KM 28,883.60 54. Robot Commerce d.o.o. Sarajevo in the amount of KM 784,141.42 55. Orbico d.o.o. Sarajevo in the amount of KM 518,808.70 56. Stanić Trade d.o.o. Sarajevo in the amount of KM 26,793.30 57. Alkaloid d.o.o. Sarajevo in the amount of KM 16,479.04 58. Gumacomerc d.o.o. Sarajevo in the amount of KM 22,815.60 59. Akova Impex d.o.o. Sarajevo in the amount of KM 27,417.45 60. Elmex d.o.o. Sarajevo in the amount of KM 26,480.15 61. Century d.o.o. in the amount of KM 145,454.80 62. Pneumatikšop d.o.o. Tuzla in the amount of KM 25,720.00 63. Bosna Bagat d.o.o. Tuzla in the amount of KM 40,558.20 64. Bulet d.o.o. Tuzla in the amount of KM 11,140.00 65. Duga Tehna d.o.o. Čitluk in the amount of KM 60,036.60 66. Vuprom d.o.o. Čitluk in the amount of KM 4,298.02 67. Andrea & Giovani d.o.o. Čitluk in the amount of KM 263,227.53 68. Trgovina Lip – Trade d.o.o. Čitluk in the amount of KM 57,972.99 69. Bare commerce d.o.o. Čitluk in the amount of KM 340,496.41 70. Mališić d.o.o. Čitluk in the amount of KM 319,430.00 71. Jeloherc d.o.o. Čitluk in the amount of KM 185,576.00 72. Dost d.o.o. Čitluk in the amount of KM 42,407.00 73. Ferro – Keš d.o.o. in the amount of KM 10,572.00 74. Erkond d.o.o. Čitluk in the amount of KM 4,399.70 75. Gumi – Merkur d.o.o. Čitluk in the amount of KM 106,809.00 76. Vitas d.o.o. Čitluk in the amount of KM 63,932.04 77. KB d.o.o. Mostar in the amount of KM 25,000.00 78. ZU & RIC d.o.o. Čitluk in the amount of KM 65,000.00 79. Maki d.o.o. Međugorje in the amount of KM 21,000.00 80. Karaka in the amount of KM 19,847.00 81. Euro Onix d.o.o. Mostar in the amount of KM 123,230.78 82. Brana Commerce d.o.o. Mostar in the amount of KM 394,499.91 83. Crni d.o.o. Čitluk in the amount of KM 204,109.00 84. ITK & Jerkić d.o.o. Čitluk in the amount of KM 76,419.00 85. Tehno Mad d.o.o. Mostar in the amount of KM 29,432.40 86. Guma M d.o.o. Mostar in the amount of KM 76,836.76 87. ASD d.o.o. Mostar in the amount of KM 43,860.00 88. Blitz d.o.o. Čitluk in the amount of KM 21,500.00 89. MM-TT d.o.o. Mostar in the amount of KM 25,458.00 90. Elektro Mont d.o.o. Mostar in the amount of KM 22,928.00 91. Voće Gold d.o.o. Čapljina in the amount of KM 54,000.00 92. Icom NS d.o.o. Čapljina in the amount of KM 151,747.30 93. International Međugorje in the amount of KM 23,143.37 94. VMB Company d.o.o. Mostar in the amount of KM 22,257.00 95. Maneco Computers d.o.o. Mostar in the amount of KM 10,458.00 96. MI-MO d.o.o. Mostar in the amount of KM 190,617.33 97. Hercegovina Dom d.o.o. Čitluk in the amount of KM 16,170.00 98. Frigo – El Bigoni d.o.o. Mostar in the amount of KM 16,110.00 99. Transsit d.o.o. Prozor in the amount of KM 56,000.00 100. 2 F Company d.o.o. Sarajevo in the amount of KM 8,000.00 101. Esoprom - I d.o.o. Sarajevo in the amount of KM 227,109.00 102. Palis Brčko in the amount of KM 16,250.00 103. Tehnomag d.o.o. Domaljevac in the amount of KM 240,445.09 104. Yimor d.o.o. Domaljevac in the amount of KM 637,729.02 105. Iskra Ele d.o.o. Domaljevac in the amount of KM 66,546.19 106. ASD d.o.o. Ljubuški, Orašje branch in the amount of KM 28,743.00 107. BH Steel in the amount of KM 26,807.75 108. Stanex d.o.o. Zenica in the amount of KM 22,300.00 109. Denis Toys d.o.o. Zenica in the amount of KM 40,373.88 110. Sučić promet Donje Putićevo in the amount of KM 13,836.50 111. Frizer Land d.o.o. in the amount of KM 22,640.00 112. ASD – VT d.o.o. Vitez in the amount of KM 41,272.50 113. Spektar d.o.o. Vitez in the amount of KM 11,709.32 114. Nikačević d.o.o. in the amount of KM 32,182.00 115. ASD d.o.o. Ljubuški, branch in the amount of KM 9,999.99 116. Autokomerc Škoro Kiseljak in the amount of KM 99,900.00 117. Vila Promet d.o.o. in the amount of KM 1,180,000.00 118. Promet Šarac d.o.o. in the amount of KM 150,000.00 119. Efekt d.o.o. Tomislavgrad in the amount of KM 215,295.40 120. Inter Šop d.o.o. Tomislavgrad in the amount of KM 38,000.00 121. Brišnik d.o.o. Tomislavgrad in the amount of KM 59,768.55 122. Gratis Tomislavgrad in the amount of KM 348,014.16 123. Šola d.o.o. Tomislavgrad in the amount of KM 76,904.97 124. Ema d.o.o. in the amount of KM 11,536.51 125. Auto Ana d.o.o. Grude in the amount of KM 264,780.00 126. Vican Trade d.o.o. Posušje in the amount of KM 255,027.66 127. VZŽ d.o.o. Posušje in the amount of KM 500,451.00 128. VT Commerce d.o.o. Ljubuški in the amount of KM 631,135.09 129. Jelavić Company 96 d.o.o. Ljubuški in the amount of KM 491,850.00 130. Medija Forum d.o.o. Ljubuški in the amount of KM 146,508.90 131. Oliva d.o.o. Ljubuški in the amount of KM 1,106.61 132. NG Commerce d.o.o. Ljubuški in the amount of KM 259,500.00 133. AT Kerametal d.o.o. Ljubuški in the amount of KM 2,535,582.02 134. Antonio Trade d.o.o. Grude in the amount of KM 630,650.00 135. Zinga d.o.o. Grude in the amount of KM 274,225.60 136. Song Zelex d.o.o. Široki Brijeg in the amount of KM 87,850.00 137. Pavković Trade d.o.o. Široki Brijeg in the amount of KM 65,853.90 138. Perić d.o.o. Ljubuški in the amount of KM 18,374.40 139. Alfa Com d.o.o. Široki Brijeg in the amount of KM 10,735.42 140. Alpi d.o.o. Grude in the amount of KM 88,305.50 141. Mikulić Company d.o.o. Grude in the amount of KM 513,369.23 142. Opel Commerce d.o.o. Široki Brijeg in the amount of KM 29,524.31 143. Gane d.o.o. Grude in the amount of KM 38,998.87 144. Interijer Ljubuški in the amount of KM 39,058.00 145. Mikra Matić d.o.o. Široki Brijeg in the amount of KM 471,299.98 146. Deltra d.o.o. Ljubuški in the amount of KM 48,100.00 147. Ferimport d.o.o. Ljubuški in the amount of KM 50,000.68 148. Vaš Dom d.o.o. Široki Brijeg in the amount of KM 203,835.00 149. Unicar d.o.o. Ljubuški in the amount of KM 58,017.53 150. Unihidraulik d.o.o. Ljubuški in the amount of KM 5,045.02 151. ASD d.o.o. Ljubuški in the amount of KM 57,421.02 152. Vranješ d.o.o. Grude in the amount of KM 59,224.46 153. Lukas Nakić d.o.o. Široki Brijeg in the amount of KM 331,469.78 154. Ivanić d.o.o. Ljubuški in the amount of KM 90,177.00 155. Kamex d.o.o. Posušje in the amount of KM 27,667.58 156. Dara d.o.o. Posušje in the amount of KM 149,052.82 157. Luna d.o.o. Sarajevo in the amount of KM 1,712,671.66 158. Meditek d.o.o. Sarajevo in the amount of KM 6,438,454.79 159. Mitaco d.o.o. Laktaši in the amount of KM 843,530.78 160. Agrosped Laktaši in the amount of KM 30,800.00 161. Euro enterijer Banja Luka in the amount of KM 56,869.51 162. Auro kombinat Trn-Laktaši in the amount of KM 377,338.90 163. Mega trade Banja Luka in the amount of KM 92,389.72 164. Kompanija Dušanić Prnjavor in the amount of KM 228,663.02 165. MG Ming Mrkonjić Grad in the amount of KM 370,105.00 166. Zeus Banja Luka in the amount of KM 83,916.00 167. Tvornica opekarskih proizvoda B.Luka in the amount of KM 44,133.60 168. AL GO Mrkonjić Grad in the amount of KM 2,475,055.19 169. Čubrilo Comerc Banja Luka in the amount of KM 50,048.55 170. NM Comerc Mrkonjić Grad in the amount of KM 460,152.25 171. Agrotrend Laktaši in the amount of KM 174,026.89 172. MSC Banja Luka in the amount of KM 31,205.00 173. Tehno Inde Banja Luka in the amount of KM 7,600.00 174. Ečimović Gradiška in the amount of KM 100,349.20 175. Tijana d.o.o. Banja Luka in the amount of KM 297,835.65 176. EASTCODE Banja Luka in the amount of KM 15,845.10 177. Unicop Trade Laktaši in the amount of KM 11,053.44 178. STRASEK Laktaši in the amount of KM 25,307.10 179. Lora Laktaši in the amount of KM 4,369.80 180. TC Zona Banja Luka in the amount of KM 7,649.69 181. MCI d.o.o. Laktaši in the amount of KM 28,239.07 182. DE-MI Promet Banja Luka in the amount of KM 73,893.82 183. Incel Trade Banja Luka in the amount of KM 2,349.66 184. Unicom Unisat Banja Luka in the amount of KM 13,970.00 185. Euro Splet Banja Luka in the amount of KM 51,448.32 186. Nena Prom Banja Luka in the amount of KM 23,600.00 187. Komerc Mali Prnjavor in the amount of KM 65,282.77 188. Ataco d.o.o. Banja Luka in the amount of KM 3,289.97 189. SUCCESS in the amount of KM 80,543.35 190. INTERCEAN d.o.o. Banja Luka in the amount of KM 21,058.65 191. Vinkop d.o.o. Banja Luka in the amount of KM 75,000.00 192. Kondor Promet Banja Luka in the amount of KM 28,390.00 193. Bob Banja Luka in the amount of KM 23,085.00 194. B-Sistem Banja Luka in the amount of KM 19,013.00 195. Termo klima Laktaši in the amount of KM 27,500.00 196. Gramin Laktaši in the amount of KM 7,000.00 197. Agrokombinat Banja Luka in the amount of KM 90,921.50 198. Vindi Banja Luka in the amount of KM 36,662.08 199. Centrom Banja Luka in the amount of KM 3,633.84 200. Aero Kombinat Trn-Laktaši in the amount of KM 7,552.75 201. Meblo San in the amount of KM 15,000.00 202. Euro Produkt Čelinac in the amount of KM 15,293.95 203. Agro Trend Banja Luka in the amount of KM 10,000.00 204. Dambi Komerc Gradiška in the amount of KM 7,362.96 205. Lukas Nakić Banja Luka in the amount of KM 24,950.00 206. Gas Code Banja Luka in the amount of KM 9,243.39 207. Agrotrend Laktaši in the amount of KM 18,900.00 208. Kerametal Banja Luka in the amount of KM 8,472.30 209. Orbico Trn-Laktaši in the amount of KM 72,167.74 210. MC Milana Banja Luka in the amount of KM 28,998.00 211. Market 99 Banja Luka in the amount of KM 21,379.91 212. Stan PA Banja Luka in the amount of KM 17,154.00 213. Unicop Trn-Laktaši in the amount of KM 5,526.72 214. Transfer orders for five (5) unidentified companies (Table 6.2) in the amount of KM 66,295.72

Therefore, by taking part in the commission of the criminal offense, they received a larger value of money for which they knew was acquired through the commission of a criminal offense, after which they used it in commercial activities to cover it up, and such money endangers the common economic space of Bosnia and Herzegovina and has detrimental consequences to the operations and financing of the institutions of Bosnia and Herzegovina,

Whereby they committed the criminal offense of Money Laundering punishable under Article 209(2), in conjunction with paragraph 1 and Article 29 of the Criminal Code of Bosnia and Herzegovina.

Thus, applying the referenced legal regulations and Article 48 of the BiH CC, the Court

SENTENCES

The accused Vujadin Savanović

to 2 (two) years and 4 (four) months of imprisonment.

Applying the referenced legal regulation and Articles 48, 49 and 50 of the BiH CC the Court

SENTENCES

The accused Aleksandar Savanović

to 5 (five) months of imprisonment

Pursuant to Article 188(1) of the Criminal Procedure Code of BiH, the Accused Vujadin and Aleksandar Savanović shall equally pay for the expenses of the criminal proceedings, the amount of which will be determined by the Court in a separate Decision.

R e a s o n i n g

Under the Indictment of the Prosecutor’s Office of BiH number KT-41/04 dated 8 August 2007, which was confirmed on 13 August 2007, the accused Vujadin and Aleksandar Savanović were charged with the commission of the criminal offense of Money Laundering in violation of Article 209(2) in conjunction with paragraph 1, all in conjunction with Article 29 of the BiH CC.

On 28 November 2008, the accused Vujadin and Aleksandar Savanović, represented by the defense counsel of their choice, Simo Tošić, attorney from Banja Luka, concluded the Plea Agreement with a Prosecutor of the Prosecutor’s Office of BiH. By this Agreement the accused persons pleaded guilty to the criminal offense of Money Laundering in violation of Article 209(1) in conjunction with paragraph 2, all in conjunction with Article 29 of the BiH CC, committed in the manner as stated in the factual description of the Indictment of the Prosecutor’s Office of BiH.

By the mentioned Agreement, the Prosecutor and the accused Vujadin Savanović agreed that the Prosecutor of the Prosecutor’s Office of BiH should move the Court BiH to sentence for the referenced criminal offense the accused Vujadin Savanović to imprisonment for a term not shorter than 2(two) years and not longer than 3(three) years, and the accused Aleksandar Savanović to imprisonment for a term not shorter than 4 (four) months and not longer than 8 (eight) months.

At the Plea Agreement hearing, held on 28 November 2008, having made checks the Court established that the accused understood the Agreement, that they concluded it voluntarily, consciously and with understanding, that the accused understood that based on the Agreement they were waiving their right to trial and that they could not file an appeal against the criminal sanction which will be imposed on them. The Court also informed both the accused and their defense counsel of possible consequences, including the reimbursement of costs of the criminal proceedings.

Following the deliberation and voting, the Court accepted the mentioned Agreement in its entirety, holding that the defense counsel provided sufficient evidence on the guilt of the accused.

More precisely, on the basis of the evidence presented so far, primarily the statements of witnesses Pero Bubulj, Ljubomir Šurlan, Darko Ratković, Rajko Petrović, and the Findings and Opinion made by the experts Abid Hodžić and Esad Bilić, as well as the tendered documentary evidence, that is, financial documentation seized from eight banks with which the accused had open transaction accounts, the Court established that there was sufficient evidence which points to the guilt of the accused with respect to the criminal offenses they have been charged with.

According to the Banja Luka Basic Court Decision on entry into the Court register, on 9 April 2008, the accused Vujadin Savanović, as the owner and responsible person, registered the legal entity Krajina Co d.o.o. Banja Luka under the registration folio No. 1-12983-00. In addition, the witnesses Pero Bubulj, Ljubomir Šurlan and others, confirmed that the accused Aleksandar Vujanović performed certain business operations for the company of the accused and that the accused Vujadin Savanović authorized the accused Aleksandar Savanović as a responsible person for Krajina Co d.o.o Banja Luka.

Furthermore, the attached financial documentation, seized from eight banks with which the accused Vujadin Savanović had open transaction accounts, as well as the Findings and Opinion of the financial expert Abid Hodžić, indicates that the accused persons, through the transaction accounts, transferred money to other legal entities, as the advance payment and payment of goods which they never took over, which means that there was no actual exchange of goods between the accused and other legal entities and that the documentation was filled out for the purpose of alleged turnover of goods and the actual money flow.

All the foregoing is supported by the consistent statements of witnesses Pero Bubulj, Ljubomir Šurlan, Darko Ratković and Rajko Petrović, who justifiably indicate that it is impossible for a company with one employee and without a warehouse, such as the legal entity Krajina Co d.o.o., to generate such a high turnover over a short period of time, particularly when one takes into account that the accused Vujadin Savanović was hospitalized in that period.

The mentioned evidence, particularly the Findings and Opinion of the handwriting expert Esad Bilić, which suggest that all the activities concerning the takeover and payment of goods were done by the accused and that most documentation, namely, invoices, dispatch notes and payment orders for various companies bear their signature, and the Findings and Opinion of the expert Abid Hodžić from which it follows that the seized documentation was incorrect in terms of tax legislation, undoubtedly confirms that the accused committed the acts as charged.

During the trial for the pronouncement of criminal sanction, the Prosecutor submitted that the accused Vujadin Savanović testified as a prosecution witness in several mutually connected cases, giving a significant contribution in those cases. In addition, the Prosecutor proposed that with respect to this accused, the Court considers as an extenuating circumstance the fact that he had no prior convictions, that he is married and that his wife is pregnant, as well as that there are no aggravating circumstances. With regard to the accused Vujadin Savanović, the defense counsel for the accused also submitted that the testimony of the accused was risky and that this role of his should be taken into consideration while meting out the punishment. The accused persons have no prior convictions, it has been 5 years since the commission of the criminal offense and they did not break law during this period. Furthermore, in the view of the defense counsel for the accused, their admission of guilt, along with other mentioned circumstances, represent extenuating circumstances which justify the pronouncement of the sanction for the accused within the reached agreement, while there are no aggravating circumstances with respect to the accused persons. The accused agreed with the submissions of their defense counsel in their entirety.

Taking into account the foregoing, as well as the range of imprisonment for the accused Vujadin Savanović proposed by the Agreement, the Court considered as an extenuating circumstance in favor of the accused the fact that he has no prior convictions, that he is married and his wife is pregnant, and most of all his cooperation with the Prosecutor’s Office of BiH in other cases tried before this Court, in which the accused gave a significant contribution, as well as his honest conduct before the Court and his admission of guilt which contributed to the judicial economy and reduction of costs of the proceedings. The Court did not find any aggravating circumstance with respect to this accused. Having in mind the extenuating circumstances and the non-existence of aggravating circumstances on the part of the accused, the Court sentenced the accused Vujadin Savanović to two years and four months of imprisonment.

As for the accused Aleksandar Vujanović, the Court evaluated as extenuating circumstances on the part of the accused the fact that he has no prior convictions, that his part in the commission of the offense, as a co-perpetrator, is less significant, his honest conduct before the Court and his admission of guilt, while it did not find any aggravating circumstances in relation to this accused. Bearing in mind the extenuating circumstances and the non-existence of aggravating circumstances on the part of the accused, the Court sentenced the accused Vujadin Savanović to five months of imprisonment.

The Court found that these imprisonment sentences, in the abovementioned duration, were appropriate to the gravity of the committed criminal offense and the degree of the criminal responsibility of the accused and that they were adequate to all circumstances surrounding the case, and believed that they would achieve the purpose of punishment as set forth in Article 39 of the BiH CC.

Pursuant to Article 188(1) of the BiH CPC, the Court ordered that the accused be jointly and severally liable for the costs of the criminal proceedings in the amount which will be determined by the Court in a separate Decision.

RECORD-TAKER: PANEL PRESIDENT JUDGE Belma Čano Izo Tankić /signature affixed/ /stamp and signature affixed/

LEGAL REMEDY: This Verdict may not be appealed in the part concerning the criminal sanctions, but an Appeal on other appeals grounds may be filed within 15 days as of the receipt of a written copy of the Verdict.

I hereby confirm that this document is a true translation of the original written in Bosnian/Serbian/Croatian.

Sarajevo, 26 February 2009 Sanja Kapetanović Certified Court Interpreter for English