Sold houses under the guise of land plots: A Volyn resident will be prosecuted based on the ESBU materials

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Volyn region have completed the pre-trial investigation into the intentional evasion of taxes. Over UAH 4.5 million has been reimbursed to the state budget.

The investigation established that a local resident organized the construction of residential properties in the suburbs of Lutsk and sold them to private individuals. To conceal the actual scale of his activities and evade taxation, he documented the transfer of the constructed houses as the sale of land plots, without declaring the real estate and paying the mandatory taxes.

In this manner, the defendant failed to pay over UAH 4.5 million in Personal Income Tax and military duty to the budget between 2019 and 2025.

Thanks to the measures taken, the ESBU detectives managed to secure the full reimbursement of the damages caused to the state.

The man was notified of suspicion under Part 1 of Article 212 of the Criminal Code of Ukraine (intentional evasion of taxes on a large scale).

The criminal proceedings have been sent to court with a motion to exempt him from criminal liability due to the full reimbursement of damages, in accordance with Part 4 of Article 212 of the Criminal Code of Ukraine.Procedural guidance in the proceedings was carried out by the prosecutors of the Volyn Regional Prosecutor's Office.

Overall, in 2025, the Territorial Office of the ESBU in the Volyn region ensured the reimbursement of almost UAH 50 million in unpaid taxes related to illegal residential real estate transactions.