The HACC convicted Serhii Novachuk and Oleksandr Stoianov — investigators of the State Tax Inspectorate in Shevchenkivskyi district of Kyiv — and lawyer Serhii Tarasiuk of extorting and receiving a bribe in exchange for facilitating the return of property seized during searches.

Specifically, the defendants undertook to have the suspect's conduct in the criminal proceedings reclassified under a provision of the Criminal Code that carries no mandatory asset confiscation.

Serhii Novachuk served as head of the financial investigations unit of the State Tax Inspectorate and State Fiscal Service Inspectorate in Shevchenkivskyi district of the Main Directorate of the State Fiscal Service in Kyiv. Oleksandr Stoianov worked as an investigator in the criminal investigations department of the same unit.

In March 2015, information regarding an offense under Article 212(3) of the Criminal Code was entered into the Unified Register of Pre-trial Investigations. During a search of an apartment, Stoianov seized UAH 974,000 and $109,000, which were subsequently subject to an asset freeze.

According to the investigation, Novachuk and Stoianov agreed to jointly solicit an improper benefit from the suspect. Lawyer Serhii Tarasiuk joined the arrangement, taking on the role of intermediary — maintaining communication between the participants, organizing the transfer of funds under a legal services agreement, and concealing the subject matter of the crime.

Stoianov conducted investigative and procedural actions aimed at reclassifying the offense under provisions of the Criminal Code that do not provide for mandatory asset confiscation. Novachuk, using his authority as head of the investigations unit, controlled the course of the pre-trial investigation and coordinated the participants' actions.

Tarasiuk met with the suspect on multiple occasions, conveyed the investigations unit's requests for an improper benefit, arranged the transfer of part of the funds as a legal services fee, and covertly exchanged money to avoid documentation.

According to the investigation, Tarasiuk asked the suspect to pay a bribe of $36,000, assuring him that influence would be exerted over prosecutors and a judge to have the asset freeze lifted and the seized funds returned.

Novachuk and Stoianov similarly promised to influence prosecutors and the judge, indicating that the bribe amount could range from $35,000 to $40,000 depending on which officials needed to be influenced.

In July, Tarasiuk received a first installment of $10,000, documented under a legal services agreement. After NABU searched a currency exchange point, the defendants, fearing exposure, decided to return the money urgently. Tarasiuk returned the funds and issued an invoice for UAH 12,500 in legal services.

During searches of one of the detainees' offices, investigators found physical evidence and significant sums of cash: approximately UAH 1.7 million, £33,000, €112,000, and $270,000.

The HACC found all three defendants guilty under Article 368(4) of the Criminal Code of Ukraine. The tax investigators were also convicted under Article 369-2(2), though Stoianov was acquitted on that count. Novachuk was sentenced to ten years' imprisonment with a three-year ban on holding certain positions and confiscation of property; he was also stripped of his rank of colonel in the tax police.

Stoianov and Tarasiuk each received nine years' imprisonment, a three-year ban on holding certain positions, and confiscation of property. Stoianov was stripped of his rank of major in the tax police.

The HACC Appeals Chamber upheld the verdict.