As early as March 25, 2024, within the framework of a criminal case investigated by the Investigative Committee of the Republic of Armenia, public criminal prosecution was initiated against our client A.Kh. on charges of tax evasion in the amount of AMD 2,872,891,536.
The defense of the accused in this criminal case was undertaken by Gurgen Nersisyan, partner attorney of the “LSA” Law Firm, who represented the interests of the accused and the company founded by him not only within the criminal proceedings, but also during the comprehensive tax audit appointed at the initiative of the pre-trial investigative body, as well as within the scope of forensic accounting examinations conducted in the case.
During the preliminary investigation, the defense submitted numerous motions and complaints, challenged the results of the comprehensive tax audit before the Administrative Court, and, through the conclusions of the forensic accounting examination, successfully substantiated the unlawfulness of the methods applied during the audit and the tax calculation methodology used.
Based on the procedural defense measures undertaken and the results achieved, in December 2025 the supervising prosecutor adopted a decision to terminate the public criminal prosecution against the accused on rehabilitative grounds and approved the decision to close the criminal proceedings. By the same decision, all procedural coercive measures applied against our client were revoked.
We highly appreciate the objective and impartial conduct demonstrated by the public participants in the criminal proceedings — the investigator and the supervising prosecutor. Although the prosecution spared no effort and conducted a “persistent” investigation aimed at fully substantiating the charges brought against our client, it never acted outside the bounds of the law. The prosecution authorities and the pre-trial investigative body demonstrated the necessary courage and responsibility and, in compliance with the procedural principles of the “presumption of innocence” and “proper standard of proof,” adopted a fair and lawful decision with respect to our client.