The chief accountant of a Plovdiv company, who embezzled more than 4 million from the company’s accounts through three helpers, appeared before the Plovdiv District Court today.
The defendants are M.P. – financial and administrative director of the damaged company, S.D., N.H. and A.A.
The defendant M.P. has been charged with the fact that in the period from June 2011 to an unspecified date of June 2012 in Plovdiv, in her capacity as a financial and administrative director at “M” OOD, in complicity with A. A. and N.H., as helpers, by providing data on bank accounts to which the cash flows were transferred according to invalid transactions and in complicity with the defendant S.D., in her capacity as helper, who intentionally facilitated the perpetrator M . H. M. Ltd., according to the invoices issued by M. Ltd., appropriated BGN 3,201,424.56.
The funds belong to “M” OOD and were entrusted to the defendant to manage them.
The misappropriation is on a particularly large scale and represents a particularly serious case – a crime under Art. 203 para. 1 of Art. 201 of Art. 93 item 1 b.B cf. art. 20 para. 2 para. 1 para. Art. 26 paragraph 1 of the Criminal Code.
The defendant S.D. has been charged with the fact that during the period from June 2011 to an unspecified date of June 2012 in Plovdiv, in complicity as a helper with M.P. – the perpetrator, she facilitated M.P. in committing the crime, by preparing reports with false content to the manager G.R. regarding cash receipts for supplies to “L.H.M.” Ltd. according to the invoices issued by “M” Ltd.
Thus, the defendant managed to appropriate the amount of BGN 128,673.64 – property of the same commercial company entrusted to M.P. to manage them, and the appropriated property was large in size – a crime under Art. 202 para. 2 item 1 sentence Art. 201 of Art. 20 para. 4 para. 1 para. Art. 26 paragraph 1 of the Criminal Code.
Each of the defendants N.H. and A.A. has been charged with the fact that during the period from 29.06.2011 to 15.06.2012 in Plovdiv, under the conditions of a continuing crime, in his capacity as an aide, in complicity with A.A. – also as an aide, both alone and in complicity with M.P. as a perpetrator, he intentionally facilitated the commission of the crime by M.P.
This was done by providing accounting documents for invalid transactions with the suppliers “R.” AD, “M.d.” EOOD and “K.k.” by providing data on bank accounts to which the cash flows subject to the embezzlement were transferred.
Thus, another 1,463,388.57 BGN were appropriated – property of the last commercial company, entrusted to it to manage them – a crime under Art. 203 para. 1 of Art. 201 of Art. 20 para. 4 para. 1 para. Art. 26 paragraph 1 of the Criminal Code.
The case is scheduled for consideration in an administrative hearing, and the judge is Rozaliya Sheitanova.