On 22 May 2019, the Court of Bosnia and Herzegovina delivered a judgment in the case of Li Jungen, finding the accused Li Jungen guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) of the Criminal Code of BiH (CC BiH), so the Court imposed on him a suspended sentence of 8 (eight) months of imprisonment. At the same time, it was ordered that the suspended sentence should not be executed unless the accused commits another criminal offense within 2 (two) years of the date when the judgment becomes final.

The accused legal entity Društvo sa ograničenom odgovornošću za promet i usluge „88“ Brčko Distrikt BiH was found guilty of the criminal offense of Tax Evasion or Fraud under Article 210(1) of the CC BiH, as read with Article 124, Subparagraph c) of the CC BiH, so the Court fined him with 5,000.00 KM. The ill-gotten gain in the amount of 15,390.00 KM was confiscated from the accused, which is the amount of damage caused to the BiH budget.

The legal entity Društvo sa ograničenom odgovornošću za promet i usluge „88“ Brčko Distrikt BiH is guilty that as a tax payer it disposed of the ill-gotten gain in the total amount of 15,390.00 KM, obtained by Li Jungen on behalf and in the name of, and to the benefit of the legal entity, where the amount of tax evaded exceeds 10,000.00 KM. The legal entity disposed of the ill-gotten gain obtained through the commission of the criminal offense committed by Li Jungen on behalf and in the name of, and to the benefit of the legal entity.