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Automatically translated version. May contain inaccuracies compared to the original.
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The finance director of Harvest Grain was released without a sentence. 5,7 thousand tons of soy were “given for free” to the company, creating a tax hole of 15,3 million
The Central District Court of Mykolaiv closed the case against Dmytro Heorhiyovych Ivanov. This is neither an acquittal nor a conviction. The court applied part 4 of article 212 of the Criminal Code: anyone who repays the tax and penalties before notification of suspicion is necessarily freed from liability.
📌 Ivanov is a native of the village Chervone in the Bolhrad district, has a secondary education, is married, and has no prior convictions. Since 4 February 2024 he has been the finance director of Harvest Grain LLC. The company was registered in Mykolaiv on 8 January 2024, a week before his appointment. Charter capital — one million, owner Volodymyr Pikalin, current director in the register — Serhiy Kozachenko. Address — Shevchenka, 59A. KVED — grain wholesale.
3 July 2024 the State Bureau of Economic Security opened proceeding No. 72024161000000044 and handed him a suspicion the same day. The factual basis is narrow: the first quarter of 2024, a single profit tax declaration.
According to the prosecution, in January–March the firm received for free 5 674 940 kg of soybeans of Ukrainian origin worth 85 million 117 thousand hryvnias. Ivanov knew both the tonnage and the price. 14 June he himself prepared the declaration in the Shevchenka office and did not include those 85 million in either revenue or financial result. He signed it with the director’s key and sent it to the Mykolaiv State Tax Service the same day.
18 percent of 85,1 million is 15 million 321 thousand hryvnias in profit tax. For the article 212 this is already an especially large amount: the threshold was exceeded more than seven thousand times.
The act states that he did not inform the director of the criminal intentions and acted “independently and alone.”
I will check the company Harvest Grain and open mentions of Ivanov.The finance director of the Mykolaiv grain trader hid 5,7 thousand tons of soy in the declaration worth 85 million. He paid 15 million in tax — and the court released him
17 August 2026 the Central District Court of Mykolaiv closed the case against Harvest Grain LLC’s finance director Dmytro Heorhiyovych Ivanov. This is not a verdict or an exoneration. The court released him from criminal liability under part 4 of article 212 of the Criminal Code: the tax was returned to the state before the suspicion.
Proceeding No. 72024161000000044 of the State Bureau of Economic Security was opened on 3 July 2024 — the same day Ivanov was handed a suspicion. The indictment reached the court on 10 July. Papers lay for two years until the defense asked to close the case.
The firm was born on 8 January 2024. Charter capital one million, KVED — grain wholesale. Address: Mykolaiv, Shevchenka, 59-A. Founder in the register — Volodymyr Pikalin, current director — Serhiy Kozachenko. Ivanov was appointed finance director by order dated 4 February, one month after the company’s registration.
According to the prosecution, in the first quarter of 2024 Harvest Grain received for free 5 thousand 675 tons of soybeans of Ukrainian origin worth 85 million 117 thousand hryvnias. Ivanov knew this: both the tonnage and the price.
14 June 2024 he himself prepared the quarterly profit tax declaration. He did not list the soy in the line “income from any activity.” Nor in “financial result before taxation.” Then he took the director’s electronic key and signed the declaration with it. The same day he sent it to the Mykolaiv State Tax Service.
18% of 85 million is 15 million 321 thousand hryvnias in profit tax that the budget did not see. This is already an especially large amount: the threshold of part 3 of article 212 was exceeded by more than seven thousand times.
The act says he did not involve the company’s director in the scheme. He worked “independently and alone” in the Shevchenka office.
The money arrived before the suspicion was filed
From 18 through 20 June — still before 3 July, when the suspicion was handed over — eight payments went to the budget: six of 395 thousand, then 4 million and final 8 million 951 thousand. Together exactly 15 million 321 thousand hryvnias.
The fourth part of 212 is mandatory in that case: if the tax and penalties were paid before the suspicion — the court must release. The prosecutor did not object. Ivanov confirmed the circumstances, has no prior convictions. There was no preventive measure.
They only recovered 11 360 hryvnias from him for economic expertise No. 9 dated 1 July 2024.
The soy that “didn’t exist” was already showing up at the port
The same 5 675 tons appeared in June 2024 in another ruling — the Kyiv District Court of Odesa. BEE detectives then wrote: Harvest Grain was transporting soy of the 2023 harvest for export. The periodic customs declaration listed almost 30 thousand tons for 12 million dollars, or 474 million hryvnias. A portion of unknown origin was kept ready for loading, including onto the vessel Alper 1. During an inspection they seized 5 675 tons — the exporter was the same.
Local press later added a broader outline: Turkey, counterparty Trinity agriculture, foreign currency proceeds that might not be returned. That is absent from the Mykolaiv August ruling. There is only the quarterly declaration and 15 million in tax.
What remains of this
The company was less than six months old, and through its office soy worth 85 million passed “for zero.” The finance director signed an empty declaration with someone else’s key, four days later the firm closed the hole with eight payments — and two years later the court said: there is no longer grounds for a conviction.
This ruling does not resolve the half-billion export itself. It only closes Ivanov’s tax episode. Harvest Grain and the owner did not publicly comment on the case. The ruling can still be appealed for seven days.
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