Sold 42 houses under the guise of land plots: Volyn resident repays over 4.6 million UAH in taxes

 The documents featured land plots, but in reality, unfinished construction projects were sold. Detectives of the Territorial Office of the ESBU in the Volyn region have completed the investigation of another case regarding tax evasion in the construction sector.

The investigation established that the man sold 42 houses located in Volyn. In the purchase and sale agreements, he reflected only the land plots under these properties while receiving the cash for the actual sale of the real estate.

In this way, the man did not properly declare income from the sale of real estate amounting to over 23.2 million UAH. As a result, the budget lost out on over 4.6 million UAH in personal income tax and military tax.

The fact of the violation was confirmed by the conclusion of an analytical study by ESBU specialists.

During the investigation, the suspect admitted his guilt and fully compensated for the damage caused to the state.

The man was notified of suspicion under Part 1 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion). The materials of the proceedings were referred to the court with a motion to release the suspect from criminal liability due to full compensation of the damage caused.

Prosecutorial guidance in the criminal proceedings is provided by the Volyn Regional Prosecutor's Office.

This case is part of the systemic work of the ESBU to bring the real estate market out of the shadows. Since 2025, based on the results of the Territorial Office's work specifically in the construction sector, the recovery of 55.3 million UAH to the budget has been ensured. In total, over 192 million UAH has been recovered within criminal proceedings during this period.

“The ESBU pays significant attention to transactions in the real estate market. In the field of view of detectives are not only large construction companies, but also individuals who actually engage in entrepreneurial activity without proper registration and declaration of income,” noted the acting head of the Territorial Office of the ESBU in the Volyn region, Serhiy Zhuravliov. “Working transparently today means not only fulfilling the requirements of the law but also supporting the state with the resources needed for defense, recovery, and the stable operation of communities.”