Draft

The essence of the case:

— in 2022, 143.6 million rubles were received at the IP account.

— 92.5 million of them were recognized as taxable income.

— trade went through individuals, more than 90 accounts, with the participation of third persons.

— the purchase of cryptocurrencies was carried out abroad (including Turkey), the implementation in Russia.

The court saw the signs of business:

— systematic transactions with profit.

— rapid circulation of funds. Foreign accounts.

According to lawyers, this is a significant precedent. Even if transactions go through P2P and personal cards — if they are systematic and aimed at making a profit, it will be regarded as entrepreneurial activity.

“ can be said, the defendant was still lucky — the fine was reduced by 4 times ,” comments Andrey Tugarin from GMT Legal.