Having held a hearing to entertain a Plea Agreement and a sentencing hearing in the case of Marko Koturić, the Court of Bosnia and Herzegovina /BiH/ delivered a Judgment on 4 February 2022, finding the accused Marko Koturić guilty of the criminal offense of Tax Evasion or Fraud under Article 210 paragraph 4 of the Criminal Code of BiH as read with paragraph 1 and Article 54 thereof. The Court sentenced the Accused to one (1) year imprisonment. As an accessory punishment, the Court imposed on the Accused a fine in the amount of 10,000.00 BAM, to be paid into the Budget of BiH within one month after the date of finality of the judgment. If the Accused fails to pay the fine within the set deadline, the fine will be substituted with imprisonment.

Illegal gain in the amount of 153,577.35 BAM is seized from the Accused. The Accused paid into the Budget a sum of 134,549.78 BAM on 22 June 2021 and a sum of 19,027.57 BAM on 31 January 2022. The remaining portion of the total illegal gain (610,686.71 BAM) is 457,109.36 BAM and pertains to additionally established VAT liabilities of the legal entity Mix d.o.o. Orašje from the September 2011 - December 2013 period. The legal entity Mix d.o.o. Orašje settled its liabilities pursuant to an agreement with the Indirect Taxation Authority of BiH (most of the liabilities were settled in cash, with a mortgage on movable and immovable property).

The accused Marko Koturić is guilty because he, as founder-owner and director-responsible person-person empowered to represent the legal entity Mix d.o.o. Orašje without limitation, managed the operations of the legal entity Mix d.o.o. Orašje in the April 2011- December 2013 period and evaded payment of duties required under the tax legislation of BiH by submitting false information on facts which may affect the determination of the amount of such liability, and the amount evaded exceeds 200,000.00 BAM.