The Court of Bosnia and Herzegovina following its consideration accepted the plea agreement between the Prosecutor's Office of BiH and the accused Slobodan Begić and pronounced the first-instance Verdict finding Slobodan Begić guilty of the criminal offence of Tax Evasion. The Accused, Slobodan Begić, was pronounced the suspended sentence of imprisonment to two (2) years which will not be enforced if the Accused, Slobodan Begić, does not commit a new criminal offence in the period of five (5) years from the day this Verdict becomes final. The Court also pronounced an accessory punishment of KM 30,000.00. The Accused is obliged to pay the said fine within six (6 ) months as of the day the Verdict becomes final. The Accused is further obliged to pay the amount of KM 71,077.31 which is a material gain obtained through the commission of this criminal offence.

The operative part of the Verdict, inter alia, reads as follows: on 25 August 2005, acting in the capacity of the Director of the legal entity “Bobija” d.o.o. Posušje, and with the intention to evade the payment of sales tax, he purchased the goods from the supplier “Timray LC” Chayene 82001 USA, at the value of US$ 151,080.53 equivalent to KM 240,781.53. For these goods he did not calculate and pay the sales tax on products in retail sale in the amount of KM 22,352.85 whereby he damaged the budget of BiH by the said amount.

Furthermore, during the period between 25 April 2005 and 1 August 2005, the Accused, with the intention to evade the payment of sales tax on the procured goods, construction material and furniture which he sold to the company ”Santa Trade” d.o.o. Laktaši, for the amount of KM 84,415.15 on the basis of the financial documents, order forms, invoices and dispatch notes, which did not contain all the necessary elements as provided under the BiH legislation, he failed to calculate and pay the sales tax on the products and services in the amount of KM 10,954.00. With regard to the construction material delivered to the company “Barbara Trade” d.o.o. Laktaši, in the amount of KM 85,060.74 the Accused failed to calculate and pay the sales tax on the products and services in the amount of KM 8,506.08. Further, with regard to the goods and furniture sold to the company “Čola prom” d.o.o. Laktaši, in the amount of KM 13,270.00 he failed to calculate and pay sales tax on products and services   in the amount of KM 2,654.00. Furthermore, with regard to the goods and construction material sold to the company “Lacom-connex” d.o.o. Laktaši, in the amount of 108,020.94, and the goods and furniture sold to “Šabota expert” Laktaši, in the amount of  KM 55,332.44, the Accused failed to calculate and pay the sales tax in the amount of KM 13,202.09 or KM 13,408.29.  Therefore, the amount of non-calculated and unpaid sales tax on products and services in retail and wholesale totals to KM 71,077.31 which represents the amount by which the Accused damaged the budget of BiH.

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