“Happy children” plunged into criminality

A lawsuit for bankruptcy and a criminal case in connection with tax evasion was received by the Happy Children confectionery factory in Balakovo. The reason for these events was the debt to the tax in 63 million rubles. She initiated the bankruptcy.

The latest information is from the RF IC. The department announced the initiation of a criminal case in connection with tax evasion. The reason was the tax materials.

– The investigation established that the leaders of a limited liability company specializing in the production of sugar confectionery, in the period from 2017 to 2019, evaded paying corporate income and value added tax in the amount of more than 63 million rubles by including deliberately false information in tax returns , the police said.

“BV” figured out the misadventures of Balakovo LLC “KF “Happy Children”.

This company was registered in 2014, although the history is displayed on the site from 2011. The main activity is the production of cocoa, chocolate and sugar confectionery. The assortment includes cotton candy, as well as monpensier and lollipops. Moreover, the production of cotton wool in pneumatic packaging is a patented invention that has no analogues. Among the partners are retailers Magnit, Pyaterochka, Auchan, Lenta, Azbuka Vkusa, Spar. The number of employees has been reduced from 80 people (2019) to 18 people (2021).

Meanwhile, back in mid-February, the tax authorities notified through the Federal Resources of their intention to file a lawsuit for bankruptcy of the confectionery factory. The case was taken over by the Saratov Arbitration Court on March 28. Moreover, the lawsuit is about a larger amount – 74.4 million rubles. Of these, 40.1 million rubles is the main debt, 24.4 million rubles is penalties, and 9.7 million rubles is a fine.

The arbitration could have opened the case earlier – the FTS filed a lawsuit on February 20. However, at the same time, she forgot to attach documents confirming the grounds for the demands put forward to the application. There was also no notification of the direction and delivery of copies of the claim to the defendant. Therefore, at first the claim was left without movement, after which the tax errors were corrected.

In arbitration, the proceedings with the same composition of participants continue, but here the claim was filed by Balakovo confectioners. The owner of the factory is trying to invalidate the decision of the tax authorities of May 13 last year to hold accountable for committing a tax offense. At the same time, the plaintiff filed an application for interim measures – suspension of the tax decision.

It is clear from this lawsuit that the tax authorities charged the company 46.3 million rubles in September last year, including 26.8 million rubles of principal debt. At the time of filing the application with the court, the deadline for fulfilling this requirement has already come.

At the same time, the company stated: “The amount of additional charges based on the results of a tax audit exceeds the value of all assets of the taxpayer, and therefore the indisputable collection of additional amounts will lead to difficulties in the production activities of LLC KF Happy Children.

This information is confirmed by financial statements. So, the company took a loan from Sovcombank for 5 million rubles, debts to suppliers amount to 2.7 million rubles.

– The execution of the decision of the Interdistrict IFTS of Russia No. 2 for the Saratov region will lead to the impossibility of the applicant to fulfill obligations to third parties under the concluded agreements and, as a result, the application of civil liability measures, – the owner of the factory stated in court.

The arbitration heeded these arguments and in October last year the decision of the tax authorities to pay the debt was suspended. Since then, further meetings have only been postponed, the next one is scheduled for April 4.

The story as a whole has been going on since 2020: it was then that the tax office conducted an on-site audit, as well as additional measures, finding out tax debts for 2016-2018. Their result was the additional accrual of unpaid taxes in the amount of 38.9 million rubles.

It was about income tax and VAT: the supervisory authority believes that the company unreasonably took into account income tax expenses and VAT deductions from the cost of packaging material. She acquired it from counterparties – LLC “Sladkaya Zhizn” (Samara), LLC “Lotos”, LLC “Kaskad-M”, LLC “Innovator”, LLC “Mitra”, as well as placers of individuals.

Tax interviewed IP Podshivalova P.V. (Perm Territory), IP Nikolaeva A.E., Imaykina D.Sh., heads of Lotos LLC, Sweet Life LLC, and found out that entrepreneurs and organizations were registered at the request of third parties. And in fact, they did not carry out financial and economic activities, and the seals and EDS were transferred to these same third parties after the registration of the legal entity.

The peculiarities of the contracts of the confectionery factory with these entrepreneurs and companies were also common phrases and lack of specifics: the assortment, quantity and price of goods, product parameters (box sizes) were not agreed upon. Although in contracts with other counterparties all this was available.

The tax authority also believes that KF Happy Children LLC deliberately created the appearance of fulfilling payment obligations to disputed counterparties by executing debt transfer agreements with KalugaZernoProduct LLC in order to minimize taxes.

In addition, the agency concluded that the KF deliberately created the appearance of fulfilling payment obligations under loan agreements with individuals for the subsequent “cashing out” of money – they were withdrawn to the bank cards of individuals.

By the way, the relatives – mother and sister – of the founder of the confectionery factory Mikhail Ivakin, as well as his employees, took part in the calculations.

The agency also found unpleasant, in its opinion, facts related to the quality of packaging, as well as its volume and manufactured goods. Here, by the way, it turned out that the factory was fulfilling orders for the Fix Price supplier – the distribution company MultiTradeGroup.

As a result, the arbitration in 2022 refused to recognize the tax decision for 2020 as invalid, canceling interim measures in the form of its suspension. An attempt by the CF “Sweet Life” to challenge this in an appeal failed, as it became known in early February of this year. Probably, the same fate awaits the second claim of the KF to the tax.

This story, apparently, formed the basis of the criminal case. Becoming also the reason for the claim for bankruptcy of the Balakovo factory. His hearing is scheduled for May 24.

The head and founder of KF Happy Children LLC is a local businessman Mikhail Ivakin. Since 2011, he has been registered in Balakovo as an individual entrepreneur, engaged in retail trade in non-specialized stores. And since 2020 in Togliatti – as the founder and head of Magiya Vkusa LLC, the type of activity is similar to the Balakovo factory.

At the address of the factory in Balakovo, LLC Sweet Life (trade in retail stores) is also registered, in which either Ivakin himself, or his mother Svetlana, and now sister Yulia, were listed as leaders and founders. 4 more companies are registered for it in Balakovo, only one company has revenue – Regionproreserve LLC.

Reference. The revenue of KF Happy Children LLC for 2021 increased by 27%, amounting to 98.4 million rubles. Net profit fell by 32%, to 522 thousand rubles. The peak of revenue was in 2017 – 133.4 million rubles “Magiya Vkusa” earned 37.3 million rubles (an increase of 44%) in 2021, net profit decreased to 306 thousand rubles. Happy Children LLC showed revenue only in 2019 – 31.5 million rubles. “Regionprodrezerv” earned 35 million rubles in 2021 (an increase of 80%), net profit fell to 210 thousand rubles.