1

Lies of Nekrasov-Piraya anti-Magnitsky “Documentary”

June 2016

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Who is Andrei Nekrasov?

Andrei Nekrasov

Profession: Russian Filmmaker

• Born in 1958 in St Petersburg, Russia

• Known for the 2007 films on the Litvinenko case produced by his late wife Olga Konskaya

• Since 2014, took the position of supporting President Putin’s invasion in Ukraine and downplaying press censorship in Russia

• Known for his failure to deliver the film “Age of Delirium” promised to the Hudson Institute, over which he was taken to the U.S. court and in 2013 was ordered to pay the Hudson Institute US$94,340

Judgment granted by the US Court on 11th July 2013 by the Honourable Saliann Scarpulla; http://echo.msk.ru/blog/andnekrasov/1283896-echo/; http://echo.msk.ru/blog/andnekrasov/1275956-echo/

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Who is Piraya Film AS?

Bjarte Mørner Tveit and Torstein Grude

Industry: Film Production (Norway)

• Ownership: co-owned by Bjarte Mørner Tveit and Torstein Grude, and 10% owned by a real estate company Sobra AS

• CEO: Bjarte Mørner Tveit (born 1978)

• Chairman: Torstein Grude (born 1971)

http://www.proff.no/roller/piraya-film-as/stavanger/filmproduksjon/Z0HLZV8L/

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On 27 April 2016, Nekrasov’s New Film “Magnitsky Act” Was to be Shown at the European Parliament

Andrei Nekrasov, Russian filmmaker

Invitation to the film screening at the European Parliament

European Parliament in Brussels

“Magnitsky Act – Behind the Scenes” directed by Andrei Nekrasov and produced by Piraya Film was to be shown in secret from the Magnitsky family on 27 April 2016 at the European Parliament to posthumously defame Sergei Magnitsky and put in question the European Magnitsky Sanctions on corrupt Russian officials

5

Who Was the Organiser of the Film Screening at the European Parliament?

Andrei Nekrasov, Russian filmmaker

Heidi Hautala, Member of the European Parliament from Finland

Andrei Nekrasov’s girlfriend, member of the European Parliament from Finland Heidi Hautala

6

On 26 April 2016, Magnitsky Family Sent a Letter of Protest to the European Parliament

Natalia Magnitskaya, Mother of Sergei

Magnitsky

“Each part of the movie, each passage where the author tries to lie and besmirch Sergei Magnitsky, or to deride him can be easily refuted by dozens of original documents…

This movie is made in the interests of those who are scared of the truth uncovered by Sergei Magnitsky.”

Letter from the Magnitsky Family sent to the European Parliament, 26 April 2016

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On 27 April 2016, the European Parliament Cancelled the Anti-Magnitsky Film Screening

http://www.politico.eu/article/meps-dragged-into-russia-film-row-lawyer-whistleblower-sergei-magnitsky-act-andrei-nekrasov-documentary/

In attendance were persons named in Magnitsky testimony for their role in the US$230 million fraud and representatives of those alleged by the US Department of Justice and Swiss General Prosecutor to have benefited from this fraud, and 6 Russian TV stations

Pavel Karpov and Andrei Pavlov implicated in Magnitsky testimony at

the aborted film screening

Andrei Pavlov and Heidi Hautala at the aborted film screening

Screening of the film cancelled Who attended the aborted screening?

Heidi Hautala with Natalia Veselnitskaya, lawyer for

Denis Katsyv, whose company is suspected of

laundering $230 mln fraud proceeds at the aborted film

screening

8

Magnitsky Family also Wrote to Two European TV Stations Who Planned to Show Nekrasov’s film

Letter from mother and widow

“We think that the film by Andrei Nekrasov… degrades the dignity of Sergei Magnitsky, degrades the deceased person who is unable to defend himself. ”

Letter from the Magnitsky Family opposing any form of distribution of the Nekrasov’s film

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French TV Network ARTE and German ZDF Cancelled the Broadcasts Scheduled for 3 May 2016

10

Norwegian Film Festival Cancelled the Film After Magnitsky’s Family Filed for a Court Injunction

Kortfilmfestivalen committed to the Oslo City Court, 7 June 2016: “Magnitsky Act shall not be shown at the festival, neither in whole or in part, nor in any version. This also covers other versions included in the current film project.”

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Why is the Film False and Defamatory?

Andrei Nekrasov, Russian filmmaker

Nekrasov’s film repeats Russian government falsehoods about Magnitsky, and falsely purports them to be based on “research”

“I’ve done extensive research”

1. “Magnitsky was not beaten in custody”;

2. “Magnitsky was not a lawyer”;

3. “Magnitsky did not testify against police officers Kuznetsov and Karpov”;

4. “Nobody did an investigation at the Council of Europe, the US, or other Parliaments. They relied entirely on Browder”;

5. “Somebody else reported the crime, not Magnitsky”;

6. “Hermitage companies were never stolen and were legitimately sold”

7. “Magnitsky and Hermitage stole $230 million; Russian officials did not get rich”;

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Lie 1. Nekrasov Claims: “Magnitsky Was Not Beaten”

“Magnitsky was not beaten.”

Andrei Nekrasov, Russian filmmaker

13

Photos taken by Russian government expert and provided to Magnitsky family show injuries from a beating

Source: http://russian-untouchables.com/eng/cover-up-presentation/ ; https://drive.google.com/file/d/0B6nugCIZ1LPPNGc2WUdPVWlxVzg/view?pref=2&pli=1

Photos from Russian Government Post-mortem of Sergei Magnitsky

1.1. Evidence That Magnitsky Was Beaten in Custody

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Official Death Certificate stated that Sergei Magnitsky had suffered a “cerebral cranial injury”

Official Certificate of Death of Sergei Magnitsky (16 November 2009)

1.2. Evidence That Magnitsky Was Beaten in Custody

Source: [Rus] https://drive.google.com/file/d/0B6nugCIZ1LPPMWU3TXV2Wm5iSms/view?pref=2&pli=1 [Eng] https://drive.google.com/file/d/0B6nugCIZ1LPPUHV1cWhnNzRSbHM/view?pref=2&pli=1

“Closed cerebral cranial injury?”

15

The protocol signed by three officials of Matrosskaya Tishina on the day of Magnitsky’s death stated that rubber batons were used on him

Official Protocol of Use of Handcuffs made on 16 November 2009 at 19.30 (Moscow time)

“Assistant Deputy to Head of Detention Center Lt O.G.Kuznetsov at collection point post

… rubber baton was applied to …Magnitsky Sergei … Handcuffs taken off at 20:00 on 16.11.2009”

1.3. Evidence That Magnitsky Was Beaten in Custody

Source: [Rus] http://russian-untouchables.com/rus/docs/D310.pdf [Eng] https://drive.google.com/file/d/0B6nugCIZ1LPPOXpFdFdkUUNLUnc/view?pref=2&pli=1

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Official Post-mortem forensic expert opinion, No 555/10 by Federal State Institution The Russian Forensic Medical Examination Center of the Ministry of Healthcare and Social

Development of the Russian Federation,15 June 2011

The Russian Government forensic medical report concluded that injuries were caused by blunt force trauma

“The injuries which S.L. Magnitsky had were caused resultantly from the traumatic application of the blunt hard object (objects) which is confirmed by the closed type of the trauma and their morphological manifestations in the form of the abrasions, ecchymomas, blood effusions into the soft tissues.”

1.4. Evidence That Magnitsky Was Beaten in Custody

Source: [Rus] https://drive.google.com/file/d/0B6nugCIZ1LPPNXlEY2FKUEJtVlE/view?pref=2&pli=1 [Eng] https://drive.google.com/file/d/0B6nugCIZ1LPPclZXYU1DZmNrVkE/view?pref=2&pli=1

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Submitted by lawyer for Magnitsky family Ms Oreshnikova

“On 20.11.2009 based on the issued permit relatives of the deceased received for burial the body of Sergei Leonidovich [Magnitsky], on which they found bodily injuries of the following character: on both hands skin was taken off all knuckles, the big fingers were completely blue. The received information gives serious ground to believe that the death of S.L. Magnitsky was not natural.”

Magnitsky Family Application to open investigation into his killing filed with Investigative unit for Preobrazhensky District of Moscow, 23 November 2009

Magnitsky’s family testified about the injuries they witnessed in the morgue

1.5. Evidence That Magnitsky Was Beaten in Custody

Source: [Rus] https://drive.google.com/file/d/0B6nugCIZ1LPPVzhNSFRKSW43dkk/view [Eng] https://drive.google.com/file/d/0B6nugCIZ1LPPLTBoaEVvbTdaZEU/view

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Russian President’s Human Rights Council Report, 4 July 2011

The Russian President’s Human Rights Council concluded that Sergei Magnitsky was beaten

“… there is reasonable suspicion to believe that the death was triggered by beating Magnitsky: later his relatives recorded smashed knuckles and bruises on his body.”

Source: http://president-sovet.ru/documents/read/59

1.6. Evidence That Magnitsky Was Beaten in Custody

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1.7. Conclusion on Magnitsky’s Beating in Custody

Resolution by the Parliamentary Assembly of Council of Europe “Refusing Impunity for the Killers of Sergei Magnitsky” 28 January 2014

“…to hold to account for their acts and omissions all those who share in the responsibility for Mr Magnitsky’s death, ... just before his death at Matrosskaya Tishina prison, the beatings and the manner in which Mr Magnitsky was left alone in a cell in an apparently critical condition.”

Source: http://assembly.coe.int/nw/xml/XRef/Xref-DocDetails-EN.asp?FileID=20345

Council of Europe called for the Russian Government to prosecute those responsible for the death, mistreatment and beating

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Lie 2. Nerkasov Claims: “Magnitsky Was Not a Lawyer”

“Magnitsky was not a lawyer.”

Andrei Nekrasov, Russian filmmaker

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2.1. Sergei Magnitsky represented Hermitage and other clients in the Russian courts

• Magnitsky represented the Plaintiff in the Arbitration Court of Moscow on 26 July 2001, case No А40-13827/01 -116-169;

• Magnitsky represented the Plaintiff in the Federal Arbitration Court of Moscow District on 19 October 2001, case No. КА-А40/5814-01 (A40-13971/01-99-58);

• Magnitsky represented the Plaintiff in the Federal Arbitration Court of Moscow District on 31 October 2001, case No. КА-А40/6182-01;

• Magnitsky represented the Plaintiff in the Ninth Arbitration Appellation Court on 17.07.2006, case № 09АП-6503/2006 -АК

Source: https://rospravosudie.com/court-as-goroda-moskvy-s/judge-terexina-a-p-s/act-315053905/ ; http://sudrf.kodeks.ru/rospravo/document/780513217 ; http://sudrf.kodeks.ru/rospravo/document/780513750, http://sudrf.kodeks.ru/rospravo/document/780515421, http://sudrf.kodeks.ru/rospravo/document/889340929 https://rospravosudie.com/court-9-arbitrazhnyj-apellyacionnyj-sud-s/judge-goloborodko-valentina-yankelevna-s/act-302230929/

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Sergei Magnitsky Testimony to the Russian Investigative Committee (5 June 2008)

“By the type of my professional activity I provide advisory services regarding the Russian law”

Source : Sergei Magnitsky official testimony to the Russian Interior Ministry 5 June 2008 [RUS] http://russian-untouchables.com/docs/D64.pdf [Eng] https://drive.google.com/open?id=0B6nugCIZ1LPPd1VXZE5MRkFIT1E

Sergei Magnitsky

2.2. In his 5 June 2008 testimony to the police, Sergei Magnitsky identified himself as a lawyer

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Vladimir Putin Press Conference (20 December 2012)

Source : http://kremlin.ru/events/president/news/17173

Vladimir Putin 20 December 2012

2.3. Even President Putin Recognised Sergei Magnitsky as a Lawyer

“Mr Magnitsky ... was not some rights defender; he did not fight for human rights. He was Mr. Browder’s lawyer”

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Lie 3. Nerkasov Claims: “Magnitsky Did Not testify Against Police Officers”

“Magnitsky did not testify against police

officers Kuznetsov and Karpov” Andrei Nekrasov,

Russian filmmaker

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Sergei Magnitsky Testimony to the Russian (5 June 2008)

Officer Karpov mentioned 13 times; Officer Kuznetsov mentioned 14 times

Source – Sergei Magnitsky official testimony to the Russian Investigative Committee 5 June 2008 – in RUS http://russian-untouchables.com/docs/D64.pdf and in Eng https://drive.google.com/open?id=0B6nugCIZ1LPPd1VXZE5MRkFIT1E, Sergei Magnitsky official testimony to the Russian Investigative Committee 7 Oct 2008 – in RUS http://russian-untouchables.com/docs/D65.pdf and in Eng https://drive.google.com/open?id=0B6nugCIZ1LPPOW04OURKV3JtdUU

In his 5 June 2008 testimony, Sergei Magnitsky referred to Police officer Kuznetsov 14 times and Police office Karpov 13 times about their role in the crime

3.1. Evidence That Sergei Magnitsky Testified Against Police Officers

Sergei Magnitsky

Therefore, the above circumstances objectively demonstrate that the three companies, Parfenion LLC, Makhaon LLC and Reland LLC, were stolen in 2007 along with all their assets, with possible use of records and information seized during the search conducted as part of criminal proceedings against I.S. Cherkasov, director general of Kameya LLC.

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Sergei Magnitsky Testimony (7 October 2008)

In October 7, 2008 testimony, Sergei Magnitsky confirmed his first testimony and identified the same group as involved in the theft of $230 million ( RUR 5.4 billion) of budget funds

“… I confirm my testimony given on 05/06/2008… in addition … I confirm …

…embezzlement of budget funds in excess of Five Billion rubles, which had obviously been committed by the same group of persons that had used illegal re-registration of the Parfenion …, Makhaon …, and Rilend … and filed claims against those companies as a tool for embezzling money from the state treasury”

3.2. Evidence That Sergei Magnitsky Testified Against Police Officers

Sergei Magnitsky

Source – Sergei Magnitsky official testimony to the Russian Investigative Committee 5 June 2008 – in RUS http://russian-untouchables.com/docs/D64.pdf and in Eng https://drive.google.com/open?id=0B6nugCIZ1LPPd1VXZE5MRkFIT1E, Sergei Magnitsky official testimony to the Russian Investigative Committee 7 Oct 2008 – in RUS http://russian-untouchables.com/docs/D65.pdf and in Eng https://drive.google.com/open?id=0B6nugCIZ1LPPOW04OURKV3JtdUU

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Sergei Magnitsky Testimony (14 October 2009)

On October 14, 2009, from custody Sergei Magnitsky reaffirmed his testimony

“... Kuznetsov and other law enforcement officials that have entered into a conspiracy with him could have been involved in stealing Makhaon LLC, Parfenion LLC and Rilend LLC followed by stealing RUB 5.4 bln from the budget ... they were vitally interested in suppression of my activity connected with the assistance I was rendering to my client in investigating the circumstances of the above crimes. It was the ground for my prosecution”

3.3. Evidence That Sergei Magnitsky Testified Against Police Officers

Sergei Magnitsky

Source : Sergei Magnitsky official testimony to the Russian Investigative Committee 14 October 2009 – in RUS http://russian-untouchables.com/rus/docs/D550.pdf and in Eng https://drive.google.com/open?id=0B6nugCIZ1LPPd2EwcE9MX1pjYUk

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Lie 4. “No International Bodies Conducted an Investigation into the Magnitsky Case”

“Nobody did an investigation at the Council of Europe, the US, or other Parliaments. They relied entirely on Browder.”

Andrei Nekrasov, Russian filmmaker

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4.1. Evidence of Conducting Investigation at the Council of Europe The Council of Europe Special Rapporteur conducted a year investigation in multiple jurisdictions

Andreas Gross Rapporteur of the

Parliamentary Assembly Council of Europe

Russian Prosecution Office

Russian Interior Ministry

Russian Federal Prison Services

Russian Central Bank

Russian Presidential Human Rights Council

Novaya Gazeta Investigative Journalists/OCCRP

Russian Public Prison Oversight Commission

UK Home Office

Swiss Attorney General Office

Magnitsky’s Family

Bill Browder

Lawyers

Source: http://assembly.coe.int/nw/xml/XRef/Xref-XML2HTML-en.asp?fileid=20084&lang=en

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4.1. Evidence of Conducting Investigation at the Council of Europe The Council of Europe publicly denounced Nekrasov’s claim

http://www.berndfabritius.de/pressemitteilung/bernd-fabritius-antwortet-auf-die-desinformationskampagne-gegen-den-bericht-der-parlamentarischen-versammlung-zum-fall-sergej-magnitzki/

“I see it as my duty to respond to the public campaign of the Russian filmmaker Andrei Nekrasov…

Nekrasov asserts the studies were not independent, as they are at that time exclusively on documents from Bill Browder. In fact, in the report adopted in January 2014 the PACE working methods and sources of information for the rapporteur can be found. These include two visits to Moscow, meeting with senior representatives of the Russian authorities, with leading human rights defenders and official documents that have been transmitted directly from Russian authorities... It is part of the tools of Rapporteurs on behalf of PACE, to check his sources multiply and accumulate mainly in the context of investigation missions findings. It is for me beyond question that was neatly worked in the case of the report on the case Magnitsky.”

Statement by the Council of Europe First Deputy Chairman of the Legal and Human Rights Committee Bernd Fabritius, 24 May 2016

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Preparation of the Sergei Magnitsky Rule of Law Accountability Act required thorough checks of different bodies in the US

CIA

Department of Treasury

Department of State

Department of Justice

National Security Council

4.2. Evidence of Conducting Investigation at the US Congress

John McCain Senator

Ben Cardin Senator

Russian State Parliament

Magnitsky’s Family

Bill Browder Lawyers

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Valery Borschev, head of the Moscow Public Oversight Commission, has denounced Nekrasov’s claims

4.3. Evidence of Conducting Investigation by the Moscow Public Oversight Commission

Valery Borschev, head of the Moscow Public Oversight Commission

http://www.novayagazeta.ru/politics/72931.html

“The film [by filmmaker Nekrasov] tries to contradict everything that has been concluded by our Commission.

...We looked at conditions of detention, torture, non-provision of medical care, violence which led to murder....I state firmly: the film does not reflect the true state of affairs in part concerning the detention of Magnitsky.”

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Lie 5. “Somebody Else Reported the Crime”

“Ms Starova first reported the crime, not Magnitsky”

Andrei Nekrasov, Russian filmmaker

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9 April 2008 3 Dec 2007

Russian Investigative Committee and General

Prosecutor’s Office received Hermitage’s complaints naming

perpetrators

FOUR MONTHS

Starova’s Police Report

5.1. Evidence: Hermitage Reported the Crime Four Months Before Starova’s Police Report

Source: Hermitage Complaint filed 3 Dec 2007 Complaint filed 3 Dec 2007 [Rus] http://russian-untouchables.com/docs/D50.pdf [Eng] https://drive.google.com/file/d/0B6nugCIZ1LPPdF9yalZZOFVYd00/view

Starova complaint filed 9 April 2008 [Rus ] https://drive.google.com/file/d/0B6nugCIZ1LPPZWZlYnBubTlhYmc/view ; [Eng] https://drive.google.com/open?id=0B6nugCIZ1LPPYm9MTkxFX2VZOEU

Rimma Starova was a 70 year old pensioner from a small city 943km

from Moscow. She was appointed by the criminals as director of

Hermitage’s 3 stolen companies

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5.2. The Starova Police Report had Nothing to do with Reporting the $230 million Theft

Source: The Crime report by Rimma Starova , 9 April 2008, Ministry Interior of Russia, Republic of Tatarstan, Starova complaint filed 9 April 2008 [Rus] https://drive.google.com/file/d/0B6nugCIZ1LPPZWZlYnBubTlhYmc/view ; [Eng] https://drive.google.com/open?id=0B6nugCIZ1LPPYm9MTkxFX2VZOEU

Report of $230 million theft

Report fictitious court claims against Hermitage companies

Mrs Starova did not say a single word about the $230 million budget theft in her complaint

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Lie 6. “Hermitage Companies Were Never Stolen”

Andrei Nekrasov, Russian filmmaker

“Hermitage companies were never stolen and were instead

sold by Gasanov to whom Hermitage gave power of

attorney”

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6.1. Evidence: Hermitage Companies were stolen, as verified by the US Department of Justice In a filing by the United States government, the US Department of Justice stated unequivocally that Hermitage was a victim of the fraud and that its companies had been stolen.

“...for the avoidance of doubt, Baker & Hostetler’s accusations are false. Hermitage is a victim – not a perpetrator – of the Russian Treasury fraud.

...That fraud resulted in, among other things...the theft of three Hermitage Fund corporations.”

Source: https://www.docketalarm.com/cases/US_Court_of_Appeals_Second_Circuit/16-0132/United_States_of_America_v._Prevezon_Holdings_Ltd./118/

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6.2. US Department of Justice also stated that “Gasanov’s documents” were forgeries

The US Department of Justice examined the purported power of attorney from Hermitage to Gasanov and found signatures of Hermitage directors were forged: “consistent with simulated or imitation signatures”

Source: US DOJ submission in Case 1:13-cv-06326-TPG filed 19 Jan 2016 regarding Forensic Document Examination of Power of Attorney, Appendix A https://drive.google.com/file/d/0B6nugCIZ1LPPRFlrZHdSQTJYRWs/view?pref=2&pli=1

“questioned signatures superficially resemble portions of the ... known signatures and are consistent with simulated or imitation signatures”

“Both of the questioned signatures lack the fluency of the known signatures and the pen movement that make up .. the signatures are dissimilar in writing”

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Lie 7. Nerkasov Claims: “Magnitsky and Hermitage Stole the Money”

“Magnitsky and Hermitage stole

$230 million; Russian Officials did not get rich” Andrei Nekrasov,

Russian filmmaker

40

Yuri Chaika Russian General

Prosecutor

Alexander Bastrykin Russian State Investigative

Committee

Yuri Draguntsov Internal Affairs of

Russian Interior Ministry

245-page Complaint

245-page Complaint

2

245-page Complaint 1

3

5 245-page Complaint

4 245-page Complaint

6 245-page Complaint

Lawyers

Hermitage

Reported: • Misappropriation of Hermitage

Fund companies • Fabrication of multimillion

dollar liabilities • Involvement of Interior

Ministry officials Kuznetsov and Karpov

COMPLAINTS

7.1. Hermitage Reported the Crimes Three Weeks Before the Money was Stolen Between 3 and 13 December 2007, Hermitage filed criminal complaints about the theft of Hermitage Russian companies and fake multimillion dollar court claims on the basis of Magnitsky’s investigation

Source: Complaint filed 3 Dec 2007 [Rus] http://russian-untouchables.com/docs/D50.pdf [Eng] https://drive.google.com/file/d/0B6nugCIZ1LPPdF9yalZZOFVYd00/view Complaint filed 3 Dec 2007 to Alexander Bystrykin http://russian-untouchables.com/docs/D50.pdf , ENG https://drive.google.com/open?id=0B6nugCIZ1LPPdF9yalZZOFVYd00, Complaint filed 3 Dec 2007 to Yuri Chaika http://russian-untouchables.com/rus/docs/D250.pdf Complaint filed 6 Dec 2007 to Yuri Draguntsov http://russian-untouchables.com/rus/wp-content/uploads/2010/08/E-Khay-complaint-to-DSB-06.12.07.pdf and http://russian-untouchables.com/rus/docs/D51.pdf and http://russian-untouchables.com/rus/docs/pwrench-complaint-to-chaika-10th-dec-2007.pdf and http://russian-untouchables.com/rus/docs/D251.pdf

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The complaints were filed three weeks before the $230 million was stolen

24 Dec 2007 3 Dec 2007

Hermitage file complaint about

the fraud

THREE WEEKS Fraudsters obtain approval from

Russian officials to steal US$230

million

7.1. Had the Authorities Acted on Hermitage’s Complaint, the Crime Would Have Never Happened

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In response to criminal complaints filed by Hermitage Capital, eleven countries have opened investigations into money laundering

Source: Following The Magnitsky Money, by OCCRP, https://reportingproject.net/occrp/index.php/en/ccwatch/cc-watch-indepth/1619-a-convoluted-money-trail

$230 Million

Cyprus Estonia Latvia Lithuania Moldova

France

Poland

Spain Luxembourg Switzerland USA

7.2. At Hermitage’s Requests, Eleven Countries Opened Criminal Money Laundering Investigations

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Over US$43 million were frozen in the USA, Switzerland, France, Monaco and Luxembourg, as a result of these investigations initiated by Hermitage

Source: Following The Magnitsky Money, by OCCRP, https://reportingproject.net/occrp/index.php/en/ccwatch/cc-watch-indepth/1619-a-convoluted-money-trail

Total $43 Million FROZEN

France Luxembourg Switzerland USA

7.2. Law Enforcement Authorities Around the World Have Frozen $43 million Connected to the Crime

Monaco

$20mln €8mln $14mln

44

Olga Stepanova, the Head of Tax Office No 28, and Elena Khimina, the Head of Tax Office No 25, authorized illegal tax rebate applications filed on 21 (Friday) and 24 (Monday) December 2007 on 24 December 2007

Olga Stepanova Head of Moscow Tax Office No 28

Source: Criminal Case No 152979 against Vyacheslav Khlebnikov , http://russian-untouchables.com/eng/olga-stepanova-complaints/

7.3. Russian Tax Officials Approved Fraudulent US$230 Mln Tax Refund In One Day

Decisions to Authorise Tax Rebates, 24 December 2007

Elena Khimina Head of Moscow Tax Office No 25

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Olga Stepanova, the Head of Tax Office No 28, authorized illegal tax rebates. Her husband received $11.7 million in his Swiss account from the fraud

I Approve

Olga Stepanova Head of Moscow Tax Office No 28

Source: Criminal Case No 152979 against Vyacheslav Khlebnikov , http://russian-untouchables.com/eng/olga-stepanova-complaints/

7.4. Perpetrators of the Fraud Benefitted from the Crime

$11.7mln

46 Source: United States of America v. Prevezon Holdings Ltd. et al, 1_13-cv-06326, No. 174 First Amended Complaint (S.D.N.Y. Nov. 5, 2014) and second Amended complaint (S.D.N.Y. Oct. 23, 2015) https://www.justice.gov/usao-sdny/pr/manhattan-us-attorney-announces-civil-forfeiture-complaint-against-real-estate

Son of High ranking official Pyotr Katsyv

7.5. US Department of Justice Traced Fraud Proceeds to Son of Russian Government Official The US Department of Justice traced stolen funds to properties in Manhattan, owned by companies belonging to the son of a Russian government official.

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On 10 September 2013, the US District Court, Southern District of New York issued a freezing order for over $14 million in Manhattan property and bank accounts, allegedly linked to the $230 million theft uncovered by Sergei Magnitsky

7.5. In September 2013, the US Department of Justice Froze $14 Million of Assets

Source: http://www.justice.gov/sites/default/files/usao-sdny/legacy/2015/03/25/U.S.%20v%20Prevezon%20et%20al.%20Complaint.pdf; https://www.occrp.org/documents/Prevezon_Restraining_Order_signed_by_court_9_11_13.pdf

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7.5. French Authorities Traced Stolen Funds and Froze a Further $10 Million Connected to the Magnitsky Case

Source: Council of Europe Report, 27 January 2014, “Refusing Impunity for the Killers of Sergei Magnitsky”

Monaco Luxembourg

$10 Million Were Frozen

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7.5. Thanks to “Panama Papers,” Funds were Traced to Moscow Vice Mayor Estonian company co-owned by Maxim Liksutov, one of Russia’s richest men and current Vice Mayor of Moscow, received funds from the Klyuev Money Laundering Network in December 2012

$230 million

Cyprus

Estonia Current Vice Mayor of Moscow

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7.5. Panama Papers Identified Proceeds of Stolen $230 Million on Account of Sergei Roldugin, Putin’s Friend

Source: http://www.sueddeutsche.de/politik/russland-dercellist-und-der-tote-anwalt-1.2967610 , https://www.occrp.org/en/pan amapapers/russia-the-cellist-and-the-lawyer/

“Panama Papers” Investigation Traced Stolen $230 million fraud proceeds to account of Sergei

Roldugin, friend of President Vladimir Putin

$800,000