Having held a session on 29 May 2023, the Appellate Division Panel of the Court of Bosnia and Herzegovina delivered an Appeals Judgment in the case of Siniša Čolić et al. dismissing as ill-founded the appeals filed, respectively, by defense counsel and the Prosecutor's Office of Bosnia and Herzegovina, so that the Judgment of the Court of Bosnia and Herzegovina No. S1 2 K 034403 20 K of 13 January 2023 is upheld.

The Trial Judgment acquitted the accused Siniša Čolić of the charges that he committed the criminal offense of Tax Evasion or Fraud under Article 210(4) as read with Paragraphs 1 and 2, of the Criminal Code of Bosnia and Herzegovina, all in conjunction with Articles 29 and 54 of the Code.

The same Judgment found the accused Suzana Bojandić guilty that in the manner described in the Judgment she committed the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraphs 1 and 2, of the CC BiH, all in conjunction with Article 54 of the Code, so she was accordingly sentenced to one (1) year of imprisonment.

The same Judgment also found the accused Andrija Ćutuk guilty of the criminal offense of Tax Evasion or Fraud under Article 210(3) as read with Paragraphs 1 and 2, of the CC BiH, all in conjunction with Article 31 of the Code, so he was accordingly sentenced to ten (10) months of imprisonment.

No appeal lies from this Judgment.