The defendant OMN, president of the administrative board of the S.C. X. S.A Pitesti helped by the codefendant, MV abstained from paying the fiscal obligations to the state causing a prejudice of approximatively 870 000 EURO. The prejudice was created by concealing one of the tax sources-a land that the society owned and that was sold to another company in Sibiu but not directly but by using the man in the middle technique, that is the defendant MV sold to the Sibiu company the land, although the selling process between the Pitesti firm and the defendant MV were never registered to the accountant registers of the Pitesti firm.

It has to be said the fact despite the selling contract between SC X Pitesti and MV, the contract that was never registered in the accountand registers of the firm, the sum of money stipulated in the contract was never payed.

After a period of time the defendant OMN annuled the contract with the motivation that the price was never payed.

Although he has a more convenient offer to sell the land, the re-sold it to the defendant MV for approx. 123 000 USD. The contracted was concluded between OMN and a representative of MV who was at the same time administrator of the company which represented a clear conflict of interest. 15 days later the defendant MV sold the same land to the company in Sibiu for aprox 2.700 000 USD. 2500 000 USD were paid by the Sibiu company to MV who subsequently transferred aprox. 500 000 USD to S.C X Pitesti.This transaction was also never registered in the accountant registers of the firm. The profit of aprox 2 200 000 USD was concealed by concluding some fake loan and selling contracts between OMN and MV of some appartments located in Columbia which proved not to be in the property of OMN. The sums of money he fraudulently obtained he then transferred to this personal accounts and from there to the firm accounts using them afterwards in order to obtain further finance within the framework of the EU and the modernization of the firm.