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Automatically translated version. May contain inaccuracies compared to the original.
A court in Zaporizhzhia relieved the director and co-founder of LLC "Yugstal," a contractor for the Ministry of Defense, of criminal liability for evading payment of taxes of nearly 19,7 million UAH.
The editorial office of 368.media learned this from a ruling by the Voznesenivskyi District Court of Zaporizhzhia.
In total, it relieved five suspects of criminal liability in proceeding No. 72026000300000001 dated 23 June 2026. The basis — part 4 of article 212 of the Criminal Code: the suspects paid their tax liabilities and compensated the state for the damage.
The case concerned LLC "Yugstal" (EDRPOU 37941143, formerly LLC "Trade Land," Zaporizhzhia). According to the Unified State Register (EDR):
Who received the suspicions?
Zaika Andriy Markovych — co-founder and ultimate beneficial owner of 50% of the authorized capital (11 million UAH). He joined the company in August 2013. According to the investigation, he was one of the organizers of the scheme (part 3 of article 27 + part 3 of article 212 of the Criminal Code).
Subbota Valentyn Anatoliyovych — director of the company since 17 August 2022 (appointed by general meeting protocol No. 45 dated 03.08.2022). He signed financial and business documents and VAT and profit tax declarations for the period from September 2022.
Management representatives of the plant Kozyar Darya Vasylivna, Yatsuk Viktoriya Viktorivna, and Lepina Yevheniia Vadymivna — signed tax declarations at various times (2020–2021 and later) and, according to the prosecution, participated in recording non-goods transactions in the reporting.
According to the case materials, in 2020–2025 years the group organized the intentional evasion by LLC "Yugstal" of paying VAT and profit tax.
To do this, they executed non-goods (fictitious) transactions for the purchase and sale of rolled metal and other inventories with a number of counterparties (including LLC "Bayda 2015", LLC "D-IX Steel", LLC "NVF Dniproproekt", LLC "Zalizny Rukh", LLC "Capital Group Steel", LLC "AV-Prom", etc.).
Tax invoices and primary documents were used only to create the appearance of business transactions, to form VAT input tax credit, and to reduce the taxable base. Coordination took place, among other things, through Telegram groups. Searches in January 2025 were carried out both at Yugstal’s offices and production facilities in Zaporizhzhia and at premises related to LLC "MIK" (Zakarpattia, Zhytomyr, Vinnytsia, Khmelnytskyi regions, Kharkiv, etc.).
The motion to relieve them of punishment was filed by a prosecutor of the specialized prosecution in the defense sphere of the Office of the Prosecutor General. According to the case materials, as a result of the non-goods transactions, taxes totaling 19,66 million hryvnias were not paid to the state budget: corporate profit tax — 9,68 million and VAT — 9,98 million hryvnias. Additionally, the state suffered damage in the form of financial sanctions for late tax payment in the amount of 4,74 million hryvnias. It was precisely after payment of these amounts and compensation of the damage that the prosecutor initiated relief from criminal liability, and the court supported it.
The court relieved all five suspects from criminal liability under part 4 of article 212 of the Criminal Code. At the same time, arrests on corporate rights in "Yugstal," real estate, the suspects’ vehicles, as well as on documents, equipment, and product samples seized during the searches (including seals and materials related to LLC "MIK") were lifted.
Recall that businessman Oleg Mitrokhin is the founder and beneficiary of LLC "MIK" (EDRPOU 30105738, about 90% stake) — one of the largest suppliers of clothing and equipment for the Ministry of Defense. According to YouControl data, in the last three years alone "MIK" received state contracts totaling over 6,8 billion UAH.
LLC "Yugstal," in which Mitrokhin owns 50%, has concluded more than a thousand contracts with the state over its existence for a total of more than 3 billion UAH (manufacture of metal tanks and reservoirs). In publications, both companies are listed as part of the same group.
Previously, the Antimonopoly Committee fined "MIK" and an affiliated company for collusion in tenders of the State Rearmament Operator. Criminal proceedings regarding taxes, which were later closed after payment of obligations, were also mentioned.
Document: PDF proof of the original version of the news item "Засновника підрядника Міноборони «Югсталь» засудили за ухилення від сплати податків". It records the publication content at the moment of the first scan, the preservation date and the source: 368.media.
