Money laundering and intermediary firms: how ex-employees of Lviv tax authorities Sandul and Kulibaba built their fortunes

Money laundering and intermediary firms: how ex-Lviv State Fiscal Service employees Sandul and Kulibaba built their fortunes

Former investigator for financial investigations of the Lviv State Fiscal Service Vasyl Sandul and former operative of the customs division Yevhen Kulibaba found themselves at the center of charges of organizing money laundering, legalizing shadow incomes, and transferring money abroad. After their dismissal they created a network of security, legal, and trading companies. Nearby are importers with operations almost worth 950 million UAH and relatives connected with re-registration of public property in Lviv.

In 2020-the year both started entrepreneurial activity, and 11 2021 year simultaneously received lawyer certificates Nos. 21/2754 and Nos. 21/2744, naming one address in Mukachevo. Sandul’s wife Olga worked as an assistant to a judge at the Sykhiv District Court in Lviv.

In 2022-the year partners registered security firm “Centrix” (44717550) with authorized capital 3,56 million UAH, obtaining 50% stake. The company changed names to “Imperium Defense” and “Legion of Security,” with founders and addresses, stopping at Maly Shiyanovskaia, 16 in Kyiv. Director — Valeriy Petrenko. In 2023-the firm showed a loss of 6,31 million UAH, in 2024-the year profit of 5,25 million UAH with revenue of 13,05 million UAH, in 2025-the year profit fell to 537 thousand UAH.

At the same address registered the bar association “SK Partners” (45326815). In Sandul and Kulibaba both hold 50%, director — Sandul. Revenue — 2,9 million UAH, staff grew from 4 to 14 employees. Through the association they control half of the “Trading House ‘Wild Cherry’” (45995104). Previously share was 95%, and capital — 4 million UAH. After changes capital reduced to one million, with 25% received by Sofia Stoyanovska and Artur Duda. Director — Ihor Vynnyk.

Construction company “Industrial Town” (44720846), linked to partners, in 2023 year passed to Kateryna Doroshenko, who features in more than 600 companies. She also controls 97,28% of the Ukrainian Factoring Center (37194604) with authorized capital 411,2 million UAH and the transport firm “Transvion Vector” (45303206).

Mother of Sandul, Iryna Hryhorivna, appears in the scandal over Lviv’s municipal property. 28 November 2016 year she became co-owner of “Komina” (40986268) together with Lyudmila Malkova and Oksana Filianska — each holding 33,33% stake, as well as “Pekary” (40986294) with participation of Mariya Stoyanovska. “Komina” was mentioned in the story of re-registering premises under disputed order of Galitsky District Administration No. 237 dated 4 April 1996 year. Notary Oleh Shchur was involved in registration actions.

In January 2026 year Franykivskyi District Court considered returning to the city 70,1 sq m on Volodymyr the Great, 63. In July Iryna Sandul, Lyudmila Malkova, and former tax official Seryi Malkov were handling the commissioning of an object of more than 3000 sq m on Panasa Myrnoho, 24. Iryna Sandul’s property portfolio included 61 real estate objects, including 18 apartments.

In the alleged money-laundering scheme are mentioned “Radugatois” with imports of at least 800 million UAH and the owner for 21-years Yuriy Yarosh, connected with 17 companies, as well as “Triocompany” (45551981) of Margarita Kononenko with authorized capital 225 thousand UAH and imports of another 150 million UAH. The sites of both companies were registered in 22 of October 2025 year at 13:27, with no full catalogs, prices, or contacts. Direct financial transactions between these importers and Sandul and Kulibaba’s firms are not publicly confirmed.

Sandul is also linked to the head of the customs service Ostap Mandziy and gray import of cars. In materials on financial manipulations there are criminal proceedings No. 12026000000001141 with arrest of almost 104 million UAH on accounts of “Aquapast” and No. 12025000000002811 for “Trading House”, “Sealprom” and “Horipro.” A direct procedural link between these cases and Sandul and Kulibaba has not been established.