Sold houses but paid taxes only for the land: a Volyn woman reimbursed over 5 million UAH

 Over 30 houses in Lutsk's suburbs were sold under the guise of land plots. Detectives of the Territorial Office of the ESBU in the Volyn region exposed the scheme and ensured the return of over 5 million UAH of unpaid taxes to the budget.

Investigators established that during 2022–2025, a Volyn resident sold unfinished construction objects for cash. During the registration of transactions, she declared income and paid taxes only from the sale of land plots on which the houses were located.

In this manner, over 23.8 million UAH of income was concealed from taxation. As a result of this, over 5 million UAH of personal income tax and military tax did not enter the budget.

The suspect was notified of suspicion of intentional tax evasion in significant amounts under Part 1 of Article 212 of the Criminal Code of Ukraine.

During the pretrial investigation, the damages caused to the state were reimbursed in full. In addition, she transferred 100 thousand UAH to support the Armed Forces of Ukraine.

The criminal proceedings were forwarded to court with a motion to release the suspect from criminal liability due to the full reimbursement of damages caused to the state.

Procedural guidance is carried out by the Volyn Regional Prosecutor's Office.

These proceedings are one of the results of the systemic work of the ESBU on the containment of the shadow economy in the real estate market. During 2026, based on the materials of the TO of the ESBU in the Volyn region in the construction sector, 27 mln UAH was reimbursed to the budget. In total, within the framework of criminal proceedings during this period, over 119 million UAH was returned to the state.