The criminal case of the Zavieh Financial Group is an important test for the judicial approach to instances of money laundering, shell companies, and tax evasion.

The outcome of the trial at the first instance had been implicitly predicted many times in various notes, and the same thing happened.

Now, it remains to be seen if the plaintiffs or the prosecutor appeal (and I consider an appeal by the prosecutor to be very unlikely given all the circumstances), what verdict the provincial court of appeal will issue.

I would not be surprised even if this prison sentence for the sole defendant in the case, Mohsen Eskandariniya, is overturned into an acquittal at the appeal stage.

Likewise, I would not be surprised if the supervisory bodies, including the Supreme Council for Combating Money Laundering, fail to prevent his international activities and those of his group of companies with the same individuals or new faces (just as they have so far completely failed to do so).

Why?

Because Judge Amin Tovyserkani has effectively stated in his ruling (which, like other judges, he was completely free to write and issue, and we must welcome every judge's reasoning, even if flawed, and respect the ruling) that the forgery of registration minutes, creating a legal appearance for companies, presenting forged documents, and sending false reports to the Companies Registration Office in the names of Mohammad Eskandariniya and Farid Bozorgmehr, who reside abroad — regardless of their truth or falsehood — fall under the category of ordinary documents, and since these individuals have not filed personal complaints, the matter is not subject to investigation or prosecution!!!!

To put it more clearly, based on this reasoning, one can, contrary to the Commercial Code, anti-shell company directives, and anti-money laundering requirements, establish a shell company, prepare and sign false reports in the names of managers and auditors, register them with the Companies Registration Office, conceal actual income, avoid paying real taxes, and even block tax audits!! And even ignore the reports of inspection officials and independent auditors, and ultimately, if the individuals whose names have been misused do not file a complaint, no effective action will be taken!!!

Interestingly, the court does not even respond to the written expert proposal of the Supreme Council for Combating Money Laundering and Terrorist Financing aimed at preventing the continuation of crimes by this group!!!

With such judicial reasoning and interpretation, how can one expect effective combat against money laundering in the Islamic Republic?

Should we close the doors of the Financial Intelligence Center as the supreme supervisory unit?!?!

It is this same approach and perspective that allows Mr. Mohsen Eskandariniya — even from within prison through his lawyer, without informing the prosecutor, investigating judge, or court — to engage in selling shares and filing lawsuits related to fictitious shares. Even though he is not even the nominal signatory of the binding documents of the Zavieh Financial Group, he participates with complete confidence in the arbitration process with buyers of fictitious shares, and the arbitration ruling explicitly states that the defendant was banned from transactions by order of investigator Mohammad Nargesian!!! And he explicitly writes in an official notice that the investigator has committed numerous violations regarding the Zavieh Financial Group!!!! Nevertheless, lawyers and arbitrators enter into agreements and transactions based on those same false claims!!

These documents, which are of particular importance, were presented to the court on the day of the defendant's trial, but it seems they were not given effective attention.

Of course, it appears this has also been reported to the Financial Intelligence Center. But with this reasoning and judicial treatment, what can that center do?

Is this not a strange and bitter situation?

The fundamental question is: where does this level of confidence — in the absence of the real masters!! — originate from?