"Esculab" under suspicion: the company is being investigated for tax evasion and money laundering

"Esculab" under suspicion: the company is being investigated for tax evasion and money laundering

PE "First Social Medical Laboratory ’Esculab’" is being investigated for tax evasion. 

This became known from the materials of proceedings under Part 3 of Article 212, Part 3 of Article 209 of the Criminal Code.

According to the investigation, the company’s officials of "Esculab," in collusion with the beneficial owners and other unidentified individuals, avoided paying income tax by not reporting cash received for medical services. Allegedly, this money is being laundered through the purchase of real estate, including in EU countries, cars, jewelry, and other property.

From January 1, 2020, to the present, investigators assume that income exceeding 500 million hryvnias has been received outside of tax reporting.

As part of the criminal proceedings, the Information Analysis and Risk Management Department of the Bureau of Economic Security in the Lviv region obtained an analytical study of the financial and economic activities of PE "FSML ’Esculab’" for June 2023. This study found that in one month, income tax was understated by more than 6 million hryvnias by not reporting cash received for services.

"Esculab" has a network of biomaterial collection points totaling over 200 units. In recent years, there has been a corporate conflict between the company’s co-owners. Stanislav Luhovskyi and Serhiy Dyadyushko each hold 43% of the shares and are trying to oust each other. Minority shareholder with 14% stake Denys Melnyk – the son of the rector of the Ivan Franko University of Lviv – acted together with Luhovskyi.

The shareholders of "Esculab" are suing each other, and have also initiated a number of criminal proceedings against each other. In December 2024, a suspicion was handed to Vasyl Artymovych, then head of the Economic Court of the Lviv region. According to the investigation, Artymovych demanded an improper advantage from co-owner of the medical company "Esculab" Stanislav Luhovskyi for himself, former head of the Economic Court of the Lviv region Mykhaylo Yurkevych, and former head of the Western Appellate Economic Court Borys Plotnytskyi for influencing the judges of the Western Appellate Court to issue rulings in his favor in two court cases.

Initially, the suspects allegedly wanted 1 million dollars. NABU documented the transfer of 75 thousand dollars through former judge Yurkevych. As a retired judge, he worked at the Ivan Franko University of Lviv. The son of the university rector, the same Denys Melnyk, is the owner of 14% of "Esculab." As Yurkievych later recounted, Melnyk Jr. and his business partner Luhovskyi entered his office, discussing their legal disputes over "Esculab." Former judges Yurkevych and Plotnytskyi allegedly provided them with legal assistance.