1 00:00:00,174 --> 00:00:03,894 Those banks and law firms form a criminal network... 2 00:00:03,974 --> 00:00:07,134 that steals millions from treasuries? -Billions. 3 00:00:07,214 --> 00:00:09,254 You said it's all legal. 4 00:00:09,334 --> 00:00:12,374 Of course it's legal. -What planet do you live on? 5 00:00:12,454 --> 00:00:16,254 They can't break us up. We will get through this together. 6 00:00:16,334 --> 00:00:18,614 Mikkel and I started a company... 7 00:00:18,694 --> 00:00:21,574 and requested a refund. 8 00:00:21,654 --> 00:00:24,854 How much did you earn? -37.3 million. 9 00:00:24,934 --> 00:00:29,134 We are strangers to each other. You think that I married for money? 10 00:00:29,214 --> 00:00:32,894 Financial Investigation Department. Please come with us. 11 00:00:32,974 --> 00:00:36,014 At which company or bank would you like to raid? 12 00:00:36,094 --> 00:00:37,454 With all of them. 13 00:00:37,534 --> 00:00:41,094 I want to ask for support at Eurojust in The Hague. 14 00:00:41,174 --> 00:00:44,334 To gain insight into these practices. 15 00:00:44,414 --> 00:00:47,814 Eight I a large-scale investigation is crucial. 16 00:00:47,894 --> 00:00:50,694 Wherever I am your support if you have a question. 17 00:01:02,054 --> 00:01:06,334 This story is based on true events. Unfortunately. 18 00:01:08,134 --> 00:01:13,094 Good afternoon. Johnson, London Police. With a search warrant. 19 00:01:13,174 --> 00:01:17,054 Paris police, search warrant. -Frankfurt Police. 20 00:01:17,134 --> 00:01:20,774 We want access to all emails. -Stay here. 21 00:01:20,854 --> 00:01:22,854 Hands away from your keyboard. 22 00:01:33,534 --> 00:01:36,534 Birkwald ordered raids worldwide. 23 00:01:36,614 --> 00:01:38,974 The police took files and hard drives... 24 00:01:39,054 --> 00:01:43,174 in Germany. France, England. The USA Spain, the Virgin Islands... 25 00:01:43,254 --> 00:01:45,734 even in Australia. They hunt everyone. 26 00:01:45,814 --> 00:01:48,014 What? Malta is also tackling them. 27 00:01:48,094 --> 00:01:50,814 What? Malta? Damn. 28 00:01:50,894 --> 00:01:53,854 What happened there? Accountants, lawyers... 29 00:01:53,934 --> 00:01:58,174 It's a bloodbath. -And in Luxembourg? Luc? 30 00:01:58,254 --> 00:02:02,054 There too. And even in London. Just insane. 31 00:02:02,134 --> 00:02:05,134 What? -This is really going too far. 32 00:02:06,534 --> 00:02:07,854 Unbelievable. 33 00:02:07,934 --> 00:02:11,414 She invades everywhere. Everywhere. Like a dervish. 34 00:02:11,494 --> 00:02:15,894 She must have been very convincing to make this happen. 35 00:02:17,934 --> 00:02:19,374 Sven Lebert? -Yes? 36 00:02:19,454 --> 00:02:22,934 I have a search warrant. We're searching your house. 37 00:02:27,134 --> 00:02:29,374 Everything is in there. I'm sorry. 38 00:02:38,734 --> 00:02:40,214 What do we do now? 39 00:02:48,854 --> 00:02:51,934 When they came to me. I asked the chief constable... 40 00:02:52,014 --> 00:02:55,374 or he the constitutional ruling from 2011. 41 00:02:55,454 --> 00:02:57,294 He didn't care. 42 00:02:57,854 --> 00:03:02,094 Leah climbed out the window in panic. She almost broke something. 43 00:03:02,174 --> 00:03:06,494 I said to her. hard enough so the Gestapo could hear: 44 00:03:06,574 --> 00:03:10,214 Leah, honey, you don't have to to run away like a thief. 45 00:03:10,294 --> 00:03:14,361 The criminals are the ones who invade here unlawfully. 46 00:03:14,934 --> 00:03:18,814 They also came to us. Very early in the morning. 47 00:03:19,414 --> 00:03:22,094 The children were still having breakfast. 48 00:03:23,134 --> 00:03:25,134 Just imagine. 49 00:03:27,694 --> 00:03:30,254 No respect for family life. 50 00:03:32,894 --> 00:03:34,734 Since then my oldest... 51 00:03:36,174 --> 00:03:40,294 He's completely upset. He had nightmares and stuff. 52 00:03:41,134 --> 00:03:43,174 That's not how you treat people. 53 00:03:43,774 --> 00:03:48,534 I mean, they're kids. -Yes. Precisely. 54 00:03:50,934 --> 00:03:52,734 Do we know anything about her yet? 55 00:03:52,814 --> 00:03:56,334 What is her weak spot? What does she do in her spare time? 56 00:03:56,414 --> 00:03:59,494 Ornithology. Bird watching. -What? 57 00:04:00,094 --> 00:04:03,974 She counts owl populations. As a volunteer. 58 00:04:04,054 --> 00:04:07,814 Goodness. Why is she so upset about this? 59 00:04:07,894 --> 00:04:10,827 What's her problem? He has a problem. 60 00:04:11,934 --> 00:04:13,774 Well, gentlemen. 61 00:04:14,774 --> 00:04:16,774 Good evening. 62 00:04:16,854 --> 00:04:20,894 Oh yes. That's my wife Therese. 63 00:04:21,534 --> 00:04:24,774 She was so sweet to present us with something else. 64 00:04:25,694 --> 00:04:28,854 Deerback. -Bolt. 65 00:04:28,934 --> 00:04:30,454 Deer leg. 66 00:04:31,694 --> 00:04:33,094 Precisely. 67 00:04:59,854 --> 00:05:03,494 Why is Birkwald not invaded your home? 68 00:05:03,574 --> 00:05:07,134 Maybe she doesn't know that Kargus was involved. 69 00:05:07,214 --> 00:05:10,774 She knows that very well. Just not to what extent. 70 00:05:11,294 --> 00:05:13,174 And how do you know that? 71 00:05:16,894 --> 00:05:21,294 That's obvious, isn't it? 72 00:05:29,214 --> 00:05:33,081 I can tell you. You'll hear it anyway. 73 00:05:34,214 --> 00:05:36,014 I've been to Cologne. 74 00:05:36,814 --> 00:05:38,254 What were you doing there? 75 00:05:39,374 --> 00:05:43,894 I spoke to Birkwald. -Are you completely crazy? 76 00:05:43,974 --> 00:05:46,654 What does that mean? What did you tell her? 77 00:05:46,734 --> 00:05:50,494 Nothing she didn't already know. She already knows everything anyway. 78 00:05:50,574 --> 00:05:53,774 Stupid pig that you are. Stupid rat. 79 00:05:54,654 --> 00:05:56,454 Bernd. -Stop it. 80 00:05:56,534 --> 00:06:00,094 Idiot. -I don't want to go to jail. 81 00:06:03,454 --> 00:06:09,094 I want to see my children grow up. My son is unstable. He needs me. 82 00:06:09,174 --> 00:06:11,494 Blow your nose, motherfucker. 83 00:06:11,574 --> 00:06:16,894 How do you envision that? What now? Are you a key witness now or something? Quit. 84 00:06:17,254 --> 00:06:20,321 Birkwald has the case filed against me... 85 00:06:20,934 --> 00:06:24,294 against payment of 200,000 euros to the treasury. 86 00:06:26,414 --> 00:06:27,974 Goodness. 87 00:06:32,294 --> 00:06:33,894 Nope. 88 00:06:38,254 --> 00:06:43,254 My only consolation is his stupidity exceeds his recklessness. 89 00:06:45,814 --> 00:06:49,547 Even if he had wanted he couldn't have revealed anything. 90 00:06:52,094 --> 00:06:54,774 That 200,000 seems like a message to me. 91 00:06:55,334 --> 00:06:58,254 From her to us. 92 00:06:58,734 --> 00:07:03,254 'Come to me, then you have nothing to fear.' That's how it is. 93 00:07:03,334 --> 00:07:06,054 She'll raid our place again soon. 94 00:07:06,134 --> 00:07:08,134 Don't do it in your pants. 95 00:07:09,294 --> 00:07:12,454 You turned and fled to Switzerland... 96 00:07:12,534 --> 00:07:15,094 when your office was searched. 97 00:07:15,174 --> 00:07:20,014 What are you talking about? I was home when I heard it. 98 00:07:20,094 --> 00:07:22,961 Sabine was in bed with a fever of over 40 degrees. 99 00:07:35,334 --> 00:07:37,774 Don't make a drama out of it now. 100 00:07:38,534 --> 00:07:39,974 Of which? 101 00:07:42,494 --> 00:07:47,414 Okay then. I was not in Switzerland when Birkwald invaded us. 102 00:07:47,494 --> 00:07:49,654 I confess. Give me the noose. 103 00:07:51,454 --> 00:07:53,694 If you weren't in Switzerland... 104 00:07:54,854 --> 00:07:56,934 where were you then? 105 00:07:57,014 --> 00:08:00,134 On the way to the office. Then Ingrid called. 106 00:08:01,494 --> 00:08:03,774 And then? -And then? 107 00:08:04,454 --> 00:08:08,654 Then I turned around. What were you thinking? What else could I do? 108 00:08:08,734 --> 00:08:11,854 I might as well have can already put on handcuffs. 109 00:08:16,214 --> 00:08:20,547 Don't look like daddy has been forgotten to take you out of kindergarten. 110 00:08:33,974 --> 00:08:38,574 Sven, your car is here. 111 00:08:39,574 --> 00:08:43,854 Lebert is there. It was a long day. Just take him home. 112 00:09:11,734 --> 00:09:16,894 House of detention 113 00:09:37,614 --> 00:09:41,294 You have ten minutes. No physical touch. 114 00:09:46,494 --> 00:09:49,214 Yes tebe mrzim toliko. 115 00:09:50,054 --> 00:09:52,094 What does that mean? 116 00:09:52,174 --> 00:09:54,854 That means: I hate you. 117 00:09:57,174 --> 00:10:01,654 Yes. I don't blame you. I understand. 118 00:10:06,214 --> 00:10:09,454 I hate you because you now is in prison. 119 00:10:10,934 --> 00:10:12,934 Listen. Olga. I'm sorry. 120 00:10:16,534 --> 00:10:20,694 I just want... I want to tell you that I'm sorry. 121 00:10:20,774 --> 00:10:23,414 And if you want to leave me... 122 00:10:25,414 --> 00:10:27,254 then I understand that. 123 00:10:29,574 --> 00:10:33,414 ...the flat is also in your name. So that's not a problem. 124 00:10:33,494 --> 00:10:36,894 About that apartment again. Same again. 125 00:10:36,974 --> 00:10:39,854 It's completely different. Idiot that you are. 126 00:10:43,534 --> 00:10:46,334 You're like a child now. 127 00:10:46,414 --> 00:10:50,774 I can't leave you now. I can leave a strong man. 128 00:10:50,854 --> 00:10:55,254 But not with a weak man and you are now weak, in prison. 129 00:10:58,094 --> 00:11:00,294 I already left you. Niels. 130 00:11:03,614 --> 00:11:05,614 I came back. 131 00:11:08,774 --> 00:11:11,574 I'm here. Look, I'm here. 132 00:11:14,214 --> 00:11:19,654 Today we are dealing with case number 13-4056. 133 00:11:19,734 --> 00:11:23,894 The Public Prosecution Service has Niels Kasper Jensen charged. 134 00:11:26,574 --> 00:11:31,014 The public prosecutor will now read the indictment... 135 00:11:31,094 --> 00:11:35,294 as stated in the indictment. Go ahead. 136 00:11:36,734 --> 00:11:39,774 The defendant. Niels Kasper Jensen. 137 00:11:39,854 --> 00:11:44,054 Being abused official position charged... 138 00:11:44,134 --> 00:11:46,934 by granting tax refunds. 139 00:11:47,014 --> 00:11:50,494 Knowing that the request for this was false. 140 00:11:53,254 --> 00:11:56,334 Can your poker partners confirm that? 141 00:11:56,414 --> 00:12:00,054 Yes, but for privacy reasons... 142 00:12:00,134 --> 00:12:03,174 our names remain secret from each other. 143 00:12:03,254 --> 00:12:07,574 But apparently you are a very good poker player. 144 00:12:12,574 --> 00:12:15,374 Do you know someone named Syed Akram? 145 00:12:19,014 --> 00:12:23,574 Do you know that Syed Akram currently in Germany to be continued... 146 00:12:23,654 --> 00:12:25,814 due to serious tax fraud? 147 00:12:29,174 --> 00:12:32,174 No, I didn't know that. No. 148 00:12:32,254 --> 00:12:37,054 Tax fraud via refund of capital gains tax. 149 00:12:37,134 --> 00:12:42,094 Coincidentally the area where you are in this country you are responsible for. 150 00:12:42,894 --> 00:12:44,414 Yes. but... 151 00:12:45,094 --> 00:12:47,654 I really didn't know anything about that. 152 00:12:51,134 --> 00:12:55,174 Have you taken bribes? by Syed Akram? 153 00:12:55,254 --> 00:12:57,334 What? Or I... No. 154 00:12:57,414 --> 00:13:00,934 Of course not. -Are you friends with Syed? 155 00:13:01,214 --> 00:13:05,854 Wait a minute. I have a few times had some beers with Syed. 156 00:13:05,934 --> 00:13:07,414 Okay, so... 157 00:13:08,374 --> 00:13:12,294 Let me summarize. You are solely responsible... 158 00:13:12,374 --> 00:13:15,094 for capital gains tax in Denmark... 159 00:13:15,174 --> 00:13:20,174 and went for drinks with a man which is being prosecuted in Germany... 160 00:13:20,254 --> 00:13:23,454 for tax fraud. Right? 161 00:13:24,174 --> 00:13:29,214 And suddenly there are 1.5 million kroner of 'poker winnings' in your account. 162 00:13:29,294 --> 00:13:32,254 But that has nothing to do with each other. 163 00:13:32,334 --> 00:13:35,934 I have no bribes adopted from Akram. 164 00:13:36,014 --> 00:13:39,854 On the contrary, Inger Brogger and I we have put in a lot of effort... 165 00:13:39,934 --> 00:13:43,934 for a change in the law. Despite the lack of political will. 166 00:13:44,014 --> 00:13:49,134 Syed Akram never told me that he is being prosecuted in Germany. 167 00:13:49,214 --> 00:13:53,654 You insist that you have 1.5 million kroner Have you won at poker? 168 00:13:53,734 --> 00:13:56,054 Yes, those are poker winnings. 169 00:13:56,134 --> 00:13:59,334 I don't know anything get rid of that Syed Akram thing. 170 00:14:40,974 --> 00:14:43,094 What do we actually have? 171 00:14:43,934 --> 00:14:48,134 Each transaction is legal in itself. Scheduling it makes it illegal. 172 00:14:48,214 --> 00:14:52,174 Hardly can be proven. Or alone with enormous effort and more people. 173 00:14:52,254 --> 00:14:55,494 Isn't 'tremendous effort' your middle name? 174 00:14:55,574 --> 00:14:57,814 Yes, I understand. 175 00:14:58,414 --> 00:15:01,574 You want someone who affirms that everything was planned. 176 00:15:01,654 --> 00:15:04,334 A key witness. I would like that too. 177 00:15:05,334 --> 00:15:09,454 It's always so frustrating if you put in all that effort... 178 00:15:09,534 --> 00:15:14,054 and ultimately bites the dust. Like here with limitation. 179 00:15:14,134 --> 00:15:18,894 I like metaphors like that. The statute of limitations is like the desert. 180 00:15:18,974 --> 00:15:20,654 And in that desert... 181 00:15:22,814 --> 00:15:25,334 your business dries up completely. 182 00:15:27,934 --> 00:15:29,334 Mr. Baum. 183 00:15:32,294 --> 00:15:33,974 Birkwald, Cologne public prosecutor's office. 184 00:15:34,054 --> 00:15:37,814 Baum here. Day. Mrs. Birkwald. Thank you for taking the time for me. 185 00:15:37,894 --> 00:15:40,854 You represent Sven Lebert, right? 186 00:15:40,934 --> 00:15:45,414 My client wonders whether a conversation would be useful. 187 00:15:46,974 --> 00:15:48,974 What does he want to talk about then? 188 00:15:50,614 --> 00:15:54,774 About cum-ex deals, for example. Under conditions. 189 00:15:55,214 --> 00:15:57,654 What kind of conditions does he mean? 190 00:15:57,734 --> 00:16:01,174 You understand that cooperation with you for my client... 191 00:16:01,254 --> 00:16:04,094 has social and professional consequences. 192 00:16:04,174 --> 00:16:09,054 He would like to know what guarantees you can offer it in exchange. 193 00:16:09,774 --> 00:16:12,214 I can tell you what guarantees I offer. 194 00:16:12,294 --> 00:16:13,894 Very much. 195 00:16:13,974 --> 00:16:15,694 None. 196 00:16:19,214 --> 00:16:22,974 Did she hang up? She didn't hang up, did she? 197 00:16:27,494 --> 00:16:29,054 Once again Mr. Baum. 198 00:16:31,574 --> 00:16:35,094 Yes. -Yes. the connection was lost. 199 00:16:36,534 --> 00:16:41,614 My client wants to have an idea of what cooperation can bring him. 200 00:16:41,694 --> 00:16:44,574 What he can expect. In terms of punishment. 201 00:16:44,654 --> 00:16:48,214 You have Kilchberger run for 200,000. So? 202 00:16:48,934 --> 00:16:53,014 For your client this will amount to seven. 203 00:16:55,134 --> 00:16:59,774 Seven million. I think so a reasonable basis for discussion. 204 00:16:59,854 --> 00:17:01,694 Seven years. 205 00:17:07,334 --> 00:17:10,214 Don't sprinkle with such crazy numbers. 206 00:17:10,294 --> 00:17:13,334 That doesn't help anyone. How do you come up with it? 207 00:17:13,414 --> 00:17:16,334 I'm not making anything up, that's stated in Article 370. 208 00:17:16,414 --> 00:17:20,454 Mrs. Birkwald. Article 370 does not apply here. 209 00:17:20,534 --> 00:17:23,174 Then your client has nothing to fear. 210 00:17:23,254 --> 00:17:27,014 Article 46b of the Criminal Law was introduced for this purpose. 211 00:17:27,094 --> 00:17:31,454 Article 257c of Criminal Procedure is entered simultaneously. 212 00:17:31,534 --> 00:17:35,054 So not the Public Prosecution Service but the judge determines the punishment. 213 00:17:35,134 --> 00:17:40,654 Does your client wear clothing in accordance with Article 100a. Paragraph 2 contributes decisively to the investigation. 214 00:17:40,734 --> 00:17:45,214 Then the judge will certainly do that favorable consideration in his judgment. 215 00:17:45,614 --> 00:17:47,054 Guaranteed? 216 00:17:47,134 --> 00:17:49,734 As with any legal case in Germany. 217 00:17:50,014 --> 00:17:54,734 I suggest your client comes to Cologne and then we'll see. 218 00:17:59,454 --> 00:18:05,134 Seven years? Seven years? -She'll never succeed. 219 00:18:13,334 --> 00:18:15,934 This way you don't get a key witness. 220 00:18:16,014 --> 00:18:20,747 To a key witness who only says whatever suits him. I have nothing. 221 00:18:32,374 --> 00:18:36,214 Sweden 222 00:18:36,974 --> 00:18:39,054 Thanks for stopping by. 223 00:18:39,134 --> 00:18:41,094 For you. -Thank you. 224 00:18:42,374 --> 00:18:43,974 And how are you? 225 00:18:45,774 --> 00:18:47,294 I'll be fine. 226 00:18:48,134 --> 00:18:53,214 But Niels... I don't know. He doesn't joke anymore. 227 00:18:54,174 --> 00:18:56,214 He looks like someone else. 228 00:18:56,294 --> 00:18:59,734 Anyway. I wanted to ask you for help... 229 00:18:59,934 --> 00:19:03,494 because now I do everything myself and... 230 00:19:04,494 --> 00:19:08,694 It's about the apartment and then the bank and insurance. 231 00:19:08,774 --> 00:19:11,654 To me it's a strange kind of poetry. 232 00:19:21,014 --> 00:19:24,374 You know what? Give it to me. I'll arrange it. 233 00:19:24,974 --> 00:19:26,534 Real? -Yes. 234 00:19:26,614 --> 00:19:30,574 We put everything in a bag and then I take it home. 235 00:19:30,654 --> 00:19:33,214 That seems best to me. 236 00:19:33,694 --> 00:19:35,214 Okay. a bag. 237 00:20:03,934 --> 00:20:09,054 Zurich Airport Convention Center 238 00:20:10,174 --> 00:20:14,014 Night has fallen, friends. 239 00:20:14,094 --> 00:20:16,614 The wolves howl in the dark woods. 240 00:20:16,694 --> 00:20:18,894 But we sit around the fire... 241 00:20:18,974 --> 00:20:22,294 and if we stay together. Will we survive... 242 00:20:22,374 --> 00:20:26,974 and we enjoy the dawn. This night too passes. 243 00:20:27,534 --> 00:20:30,934 Would you like a sage pastille? -I've already finished two packs. 244 00:20:31,814 --> 00:20:34,294 Birkwald stands with his back against the wall. 245 00:20:34,374 --> 00:20:38,254 What she is doing now is completely illegal. 246 00:20:38,334 --> 00:20:42,334 That is also starting to get through within the Public Prosecution Service... 247 00:20:42,414 --> 00:20:44,294 and the judiciary. 248 00:20:45,134 --> 00:20:50,814 The most important thing is now that we work together on all fronts... 249 00:20:51,894 --> 00:20:53,294 What is it? 250 00:20:56,334 --> 00:20:59,574 I'm alone here today to say that I... 251 00:21:00,694 --> 00:21:02,094 That you what? 252 00:21:03,174 --> 00:21:07,534 I'm going to do the opposite of what you recommend to us. Bernd. 253 00:21:12,174 --> 00:21:15,174 The opposite? What do you mean? 254 00:21:17,574 --> 00:21:19,454 I'm going to work with her. 255 00:21:21,934 --> 00:21:25,414 You? -Yes. I. 256 00:21:30,974 --> 00:21:33,374 That would be a crucial mistake. 257 00:21:33,454 --> 00:21:37,014 She's playing us off against each other. Don't go there. 258 00:21:37,094 --> 00:21:41,774 My decision is made. -Please, you can't do that. 259 00:21:43,574 --> 00:21:45,814 I can make anything. 260 00:22:15,574 --> 00:22:19,294 ...Niels is suspected of taking bribes 261 00:22:19,374 --> 00:22:20,774 by Syed Akram. 262 00:22:21,614 --> 00:22:23,294 I don't believe that. 263 00:22:23,374 --> 00:22:26,014 But there was an investment company... 264 00:22:26,094 --> 00:22:31,094 that illegal tax refund caught: Selin In vest. 265 00:22:31,174 --> 00:22:36,174 The money went to the Dominican Republic and from there to Lithuania. 266 00:22:36,254 --> 00:22:38,814 And that amount in Niels' account... 267 00:22:38,894 --> 00:22:41,614 also came from Lithuania from the same bank. 268 00:22:43,094 --> 00:22:44,654 It's an anagram. 269 00:22:49,054 --> 00:22:52,174 Selin has the same five letters as Niels. 270 00:22:53,894 --> 00:22:56,374 He couldn't have been that stupid. 271 00:22:59,094 --> 00:23:04,054 Glad you had time for me. Susan. -That goes without saying, Inger. 272 00:23:04,134 --> 00:23:06,054 I'll sit in the back. 273 00:23:16,974 --> 00:23:21,573 Public Prosecutor's Office Cologne 274 00:23:21,574 --> 00:23:28,581 COLOGNE 275 00:24:19,694 --> 00:24:21,454 They do this on purpose. 276 00:24:27,334 --> 00:24:29,414 Thanks for waiting. 277 00:24:29,494 --> 00:24:31,214 Tränker. 278 00:24:32,254 --> 00:24:34,254 Would you like coffee? -Please. 279 00:24:39,374 --> 00:24:42,494 Yes. There you are. 280 00:24:42,574 --> 00:24:44,334 Yes, there I am. 281 00:24:47,054 --> 00:24:48,694 Hello, Mr. Lebert. 282 00:24:52,134 --> 00:24:54,174 Mrs. Birkwald. 283 00:24:54,254 --> 00:24:56,894 You want to help solve a crime. 284 00:24:56,974 --> 00:24:59,694 Do I understand that correctly? -Yes. 285 00:25:00,134 --> 00:25:02,734 We are of course happy with that. 286 00:25:03,734 --> 00:25:09,854 Maybe you can explain to us how exactly cum-ex trading works. 287 00:25:09,934 --> 00:25:14,694 You will understand that this is not easy can be briefly explained. 288 00:25:15,574 --> 00:25:17,654 That's why you're here now, isn't it? 289 00:25:18,854 --> 00:25:20,814 Feel free to draw it out. 290 00:25:24,814 --> 00:25:28,574 You don't have to start from scratch. We are experienced. 291 00:25:51,974 --> 00:25:54,254 No, no, no. 292 00:25:57,854 --> 00:25:59,494 Stupid idiot. 293 00:26:03,094 --> 00:26:04,934 Niels. Nope. 294 00:26:08,614 --> 00:26:11,814 The structure isn't that hard to understand... 295 00:26:11,894 --> 00:26:14,254 but one question remains open: 296 00:26:14,974 --> 00:26:17,174 what is all this for? 297 00:26:18,054 --> 00:26:21,534 This eliminates market fluctuations profit achieved. 298 00:26:23,854 --> 00:26:26,214 To be honest, that doesn't mean anything to me. 299 00:26:26,294 --> 00:26:30,214 Via bank statements and emails it can all be traced. 300 00:26:30,294 --> 00:26:33,654 Every purchase or transaction is covered by a future. 301 00:26:33,734 --> 00:26:38,014 You buy a share for ten euros and agrees that someone else... 302 00:26:38,094 --> 00:26:41,654 buy it back in three days. -Yes. 303 00:26:41,734 --> 00:26:44,654 But this eliminates all market risk. 304 00:26:44,734 --> 00:26:47,414 And also every opportunity. How are you going to make a profit like that? 305 00:26:47,494 --> 00:26:51,814 I know what you want to hear and I would really like to help you. 306 00:26:51,894 --> 00:26:54,689 But I don't want things sucking my ass. 307 00:26:54,814 --> 00:26:57,894 There were no agreements with short sellers. 308 00:27:02,734 --> 00:27:06,014 Please admit it that those deals only make sense... 309 00:27:06,094 --> 00:27:09,334 through double tax refund? 310 00:27:24,814 --> 00:27:27,574 Yes, the calculation was based on... 311 00:27:27,654 --> 00:27:31,134 of reimbursement of capital gains tax. 312 00:27:35,974 --> 00:27:39,054 Good. then back again to your diagram. 313 00:27:39,694 --> 00:27:42,534 Who then acts as a short seller? 314 00:27:43,174 --> 00:27:46,894 Well. that... In this case it was Kargus Bank. 315 00:27:46,974 --> 00:27:49,574 And to what extent was Kargus involved? 316 00:27:51,614 --> 00:27:53,054 They have... 317 00:27:53,854 --> 00:27:56,414 There were... Finally... 318 00:27:56,494 --> 00:27:59,294 Mr. Lebert. The worst is behind us. 319 00:28:01,174 --> 00:28:03,734 There were several structures in circulation. 320 00:28:03,814 --> 00:28:08,894 Everyone at your company knew about it? -I can't say. 321 00:28:08,974 --> 00:28:12,334 Surely Mr. Hausner does? -Mrs. Birkwald. 322 00:28:12,414 --> 00:28:13,894 Mr. Lebert? 323 00:28:19,054 --> 00:28:22,694 Yes, you hear me, or yes. Mr. Hausner knew about it? 324 00:28:25,534 --> 00:28:27,534 Hausner knew about it. Yes. 325 00:28:32,654 --> 00:28:36,734 Well, here we are anyway taken a step further. 326 00:29:20,414 --> 00:29:21,934 Inger Brogger? 327 00:29:25,694 --> 00:29:28,174 You have been called as a witness. 328 00:29:28,254 --> 00:29:31,494 Because you have new information you have about this matter. 329 00:29:31,574 --> 00:29:33,574 Is that correct? -Yes. 330 00:29:34,334 --> 00:29:37,614 Olga Garovic gave you a stack of documents. 331 00:29:38,054 --> 00:29:40,494 Yes. -Which you would sort. 332 00:29:41,374 --> 00:29:42,974 Yes, that's correct. 333 00:29:43,734 --> 00:29:46,894 And what did you find among those documents? 334 00:29:51,174 --> 00:29:53,134 I found a letter. 335 00:29:55,014 --> 00:29:56,774 Written by who? 336 00:29:59,534 --> 00:30:01,214 By Niels Jensen. 337 00:30:02,214 --> 00:30:03,947 And who was that letter for? 338 00:30:06,854 --> 00:30:08,494 Mikkel Sandvig. 339 00:30:09,934 --> 00:30:12,054 What did that letter say? 340 00:30:18,734 --> 00:30:21,694 Mrs. Brogger. What was the content? 341 00:30:29,534 --> 00:30:31,374 It said that... 342 00:30:32,414 --> 00:30:34,494 Niels Jensen wrote that... 343 00:30:34,574 --> 00:30:39,134 Excuse me. But I would like to announce... 344 00:30:39,214 --> 00:30:43,294 what was in the letter. -We didn't receive that letter. 345 00:30:43,374 --> 00:30:47,174 I object and request a recess. 346 00:30:47,254 --> 00:30:49,614 So we can prepare. 347 00:30:49,694 --> 00:30:52,654 Does the Public Prosecution Service still want to respond to this request? 348 00:30:54,014 --> 00:30:55,734 No. -Okay. 349 00:30:55,814 --> 00:30:59,654 Given the new evidence I agree to a recess... 350 00:30:59,734 --> 00:31:04,774 and I propose that we hold the meeting resume at 1 p.m. Thank you. 351 00:31:09,414 --> 00:31:13,454 Mikkel Sandvig, we comply to your refund request. 352 00:31:13,534 --> 00:31:17,254 Niels Jensen, do you recognize this letter? 353 00:31:19,414 --> 00:31:21,414 Yes. -Did you write that? 354 00:31:22,094 --> 00:31:24,014 But that was... 355 00:31:24,974 --> 00:31:30,134 It was just meant as a joke. 356 00:31:32,734 --> 00:31:37,054 As you can see in Exhibit 37a. A sum of money was transferred... 357 00:31:37,134 --> 00:31:40,774 by the tax authorities in a Dominican account. 358 00:31:40,854 --> 00:31:44,614 That amount was later transferred to Mikkel Sandvig... 359 00:31:44,694 --> 00:31:48,961 by a Lithuanian bank. Exactly the same amount, down to the cent. 360 00:31:50,294 --> 00:31:53,454 Was that a joke too? -That... 361 00:31:54,134 --> 00:31:58,134 I don't know what to say. We had been drinking. 362 00:31:58,214 --> 00:32:01,294 Mikkel and I. Then he fell asleep and... 363 00:32:03,694 --> 00:32:06,334 then I wrote that letter. 364 00:32:06,414 --> 00:32:10,854 How does it get here now? I don't understand it at all anymore. 365 00:32:10,934 --> 00:32:14,334 So you also transferred the money? -Excuse me? 366 00:32:14,414 --> 00:32:17,534 As responsible for the refunds... 367 00:32:17,614 --> 00:32:20,774 Have you transferred that money? Right? -Yes. 368 00:32:24,334 --> 00:32:26,614 Could I please have a glass of water? 369 00:32:26,694 --> 00:32:32,374 Was he solely responsible? for refund requests? 370 00:32:33,334 --> 00:32:38,614 In 95 percent of cases he was solely responsible. 371 00:32:38,694 --> 00:32:44,254 So there was really only one man responsible for all requests? 372 00:32:44,334 --> 00:32:48,094 Yes, that's correct. -And you trusted Niels Jensen? 373 00:32:48,174 --> 00:32:51,107 You never have a bad feeling had with him? 374 00:32:52,654 --> 00:32:57,974 I had a bad feeling about that blind man refund of tax money. 375 00:32:58,054 --> 00:33:00,414 It was impossible to respond to all requests... 376 00:33:00,494 --> 00:33:03,334 from banks and shareholders. 377 00:33:03,414 --> 00:33:08,374 They are not on trial here now. -No. but it should. 378 00:33:09,414 --> 00:33:11,334 They should be tried here. 379 00:33:11,414 --> 00:33:15,574 You spare no expense to find out... 380 00:33:15,654 --> 00:33:19,574 or a hungry man an apple stole from a supermarket. 381 00:33:19,654 --> 00:33:22,254 While international gangsters... 382 00:33:22,334 --> 00:33:25,574 empty the whole place through the back door. 383 00:33:26,334 --> 00:33:28,214 Do you have so little ambition? 384 00:33:28,894 --> 00:33:33,654 Do you really want a pat on the back? for catching a small fish. 385 00:33:33,734 --> 00:33:37,894 While the sharks swim around freely in international waters? 386 00:33:37,974 --> 00:33:41,694 Thank you, Mrs. Brogger. Thank you, that's it. 387 00:33:41,774 --> 00:33:44,014 Everyone has a bank account. 388 00:33:44,734 --> 00:33:48,494 I still have myself an investment portfolio... 389 00:33:48,574 --> 00:33:52,254 with shares in reliable Danish companies. 390 00:33:53,014 --> 00:33:54,494 I've always believed... 391 00:33:54,574 --> 00:33:58,174 that banks were run by sensible people. 392 00:33:58,254 --> 00:34:01,534 But in my work at the tax authorities I came to the realization... 393 00:34:01,614 --> 00:34:05,974 that the Danish Banking Association still makes it possible... 394 00:34:06,054 --> 00:34:10,934 that international speculators plunder our treasury. 395 00:34:11,014 --> 00:34:14,681 I know how you feel about it. But there's no doubt about it. 396 00:34:14,854 --> 00:34:18,574 I've always been told that the free market would regulate everything... 397 00:34:18,654 --> 00:34:23,374 that it is best for us when market forces flow freely. 398 00:34:23,454 --> 00:34:25,254 But that's nonsense. 399 00:34:25,334 --> 00:34:30,094 That is dangerous talk. If fraudsters are given such free rein. 400 00:34:30,174 --> 00:34:32,534 And the banks and the state just cheer. 401 00:34:32,614 --> 00:34:35,374 I consider this irrelevant. 402 00:34:35,454 --> 00:34:40,094 Now I sound like a socialist. But actually I'm a conservative. 403 00:34:40,174 --> 00:34:43,374 I have always voted conservative. But... 404 00:34:45,094 --> 00:34:48,774 I have grown to loathe the banks. 405 00:34:49,534 --> 00:34:53,694 I have become disgusted of financial markets and politicians. 406 00:34:53,774 --> 00:34:56,214 Because how do they position themselves? 407 00:34:56,294 --> 00:35:00,414 Isn't it their duty to people protect against exploitation? 408 00:35:00,494 --> 00:35:02,427 That's enough, thank you. 409 00:35:04,054 --> 00:35:07,654 What Inger Brogger just said. It is beautiful and moving. 410 00:35:07,734 --> 00:35:10,134 But irrelevant to this case. 411 00:35:10,214 --> 00:35:15,734 A thief is guilty even if he commits no crime murder. Someone who commits one murder... 412 00:35:15,814 --> 00:35:18,974 is equally guilty like one who commits twenty. 413 00:35:19,054 --> 00:35:24,694 It is irrelevant in this fraud case whether banks pursue their own interests. 414 00:35:24,774 --> 00:35:28,041 That's completely legit in a democratic country. 415 00:35:31,694 --> 00:35:34,694 Thank you. Let's just leave it at this. 416 00:35:35,334 --> 00:35:36,974 That's it for today. 417 00:35:37,054 --> 00:35:41,774 We'll be here Friday at 9:15 am together again. Thank you. 418 00:35:46,174 --> 00:35:49,574 Yes, we have Sandvig has now also been charged. 419 00:35:49,654 --> 00:35:53,654 He will certainly be convicted. -And Syed Akram? 420 00:35:55,094 --> 00:35:57,974 What do you mean? -When will he be tried? 421 00:35:58,654 --> 00:36:01,774 He turned out to be Niels Jensen not to have been bribed. 422 00:36:01,854 --> 00:36:03,614 So... -Seriously? 423 00:36:03,694 --> 00:36:07,694 You said that there is in Germany an investigation has been launched into him. 424 00:36:07,774 --> 00:36:10,174 Yes. indeed. in Germany. 425 00:36:10,494 --> 00:36:13,774 You've told me several times that you didn't succeed... 426 00:36:13,854 --> 00:36:17,374 the necessary law in Denmark to be entered. 427 00:36:17,454 --> 00:36:21,054 That new law passed about the lack of means of control. 428 00:36:21,134 --> 00:36:24,494 But if someone is wrong requests a refund. 429 00:36:24,574 --> 00:36:27,414 Can't you sue him now? 430 00:36:27,774 --> 00:36:31,734 Inger, if we did that then could not prove. 431 00:36:31,814 --> 00:36:35,814 How should we do that now? -Just do your job. 432 00:37:11,014 --> 00:37:13,614 There is a lot of hassle with our new house. 433 00:37:13,694 --> 00:37:17,094 Another construction stop because of some kind of permit. 434 00:37:17,174 --> 00:37:20,241 The authorities are not a hair better than ours. 435 00:37:21,174 --> 00:37:23,974 They're sniffing around. Make your life miserable. 436 00:37:26,654 --> 00:37:30,654 The skeleton is there. Now the inside. And the view... 437 00:37:34,854 --> 00:37:39,294 You need time to enjoy it, but that time is not there. 438 00:37:43,774 --> 00:37:45,334 What do you want from me? 439 00:37:48,254 --> 00:37:50,654 What do you mean? I don't want anything. 440 00:37:51,014 --> 00:37:55,294 Should I want something from you then? Are we no longer friends? 441 00:37:55,374 --> 00:37:58,014 We are still friends, despite everything. 442 00:38:05,454 --> 00:38:09,934 I understand that you want to cooperate with Birkwald. You're young. 443 00:38:11,014 --> 00:38:14,347 You have your whole life ahead of you. I understand that. 444 00:38:20,094 --> 00:38:21,614 There is no but. 445 00:38:25,134 --> 00:38:27,374 Sometimes I think back... 446 00:38:28,694 --> 00:38:32,214 of how you were in that room raised your hand at Touraine. 447 00:38:32,294 --> 00:38:36,414 When was that? -2005. May 2005. 448 00:38:39,214 --> 00:38:43,214 'Lebert? Who the hell is that?' And you, very shy... 449 00:38:46,894 --> 00:38:48,774 That conference room... 450 00:38:50,414 --> 00:38:54,374 That seemed so unreal to me. So gigantic. 451 00:38:56,494 --> 00:38:59,454 Then I heard my name coming out of your mouth... 452 00:38:59,534 --> 00:39:02,894 from the mouth of the great Hausner. The legend. 453 00:39:03,774 --> 00:39:09,214 And I thought: who is that rude, ambitious lawyer? 454 00:39:09,294 --> 00:39:12,654 How does he get it into his head? to bring me down? 455 00:39:12,734 --> 00:39:15,134 I was so afraid of you then. 456 00:39:16,814 --> 00:39:19,254 I almost wet my pants. 457 00:39:27,734 --> 00:39:30,174 I'm glad you came. 458 00:39:31,814 --> 00:39:33,574 I can't deny that. 459 00:39:34,374 --> 00:39:38,534 Well... We have together been through a lot. 460 00:39:51,134 --> 00:39:54,054 But that doesn't change my decision. 461 00:39:57,094 --> 00:39:58,654 I know that. 462 00:40:02,214 --> 00:40:04,494 That's not why I came. 463 00:40:48,774 --> 00:40:50,574 Then comes the verdict. 464 00:41:06,374 --> 00:41:08,214 Before we start... 465 00:41:08,294 --> 00:41:12,427 I said something last time which may have been a bit misleading. 466 00:41:13,894 --> 00:41:17,574 The defendant. Niels Kasper Jensen. Being convicted... 467 00:41:17,654 --> 00:41:20,734 up to five years in prison. 468 00:41:20,814 --> 00:41:25,734 It will be 1,945,081 crowns seized from the defendant. 469 00:41:26,134 --> 00:41:30,134 The defendant pays the costs of the process. Please sit down. 470 00:41:34,574 --> 00:41:39,614 Niels Jensen, I will conclude and now briefly explain the verdict. 471 00:41:39,694 --> 00:41:44,094 You have been found guilty to abuse of your official power... 472 00:41:44,174 --> 00:41:48,974 and your position of trust as a tax officer. 473 00:41:50,174 --> 00:41:54,174 Of course I don't know whether Hausner knew about the agreements. 474 00:41:58,294 --> 00:42:01,027 I can't know that. That was speculation. 475 00:42:01,574 --> 00:42:05,494 During the calculation refund was assumed... 476 00:42:05,574 --> 00:42:07,694 and Hausner knew about it, you said. 477 00:42:07,774 --> 00:42:09,774 Calculation is a big word. 478 00:42:11,054 --> 00:42:13,054 Are you kidding me? 479 00:42:14,014 --> 00:42:16,174 What? No. 480 00:42:16,254 --> 00:42:17,694 No way. 481 00:42:18,934 --> 00:42:22,734 Furthermore, you have been found guilty to very serious fraud. 482 00:42:23,414 --> 00:42:26,094 You can accept the verdict. 483 00:42:26,174 --> 00:42:30,854 Ask for a 14 day reflection period or appeal to the Supreme Court. 484 00:42:30,934 --> 00:42:32,654 That's it for today. 485 00:42:36,854 --> 00:42:41,494 You can't contradict yourself like that. -It's not a contradiction. 486 00:42:41,774 --> 00:42:44,374 You said you wanted to cooperate fully. 487 00:42:44,454 --> 00:42:47,054 But you are trying to protect fellow perpetrators. 488 00:42:47,134 --> 00:42:50,934 This is a misunderstanding. I didn't contradict myself. 489 00:42:54,694 --> 00:42:57,934 The convicted person remains in custody. 490 00:43:22,654 --> 00:43:24,587 Then the interrogation ends here. 491 00:43:25,214 --> 00:43:29,694 When do we continue again? -Not. You've lost your chance. 492 00:43:29,774 --> 00:43:31,174 Excuse me? 493 00:44:03,294 --> 00:44:05,334 What is this supposed to represent? 494 00:44:05,414 --> 00:44:08,974 What does that mean? What happens now? -I don't know. 495 00:44:09,054 --> 00:44:11,694 You don't know that? What does that mean? 496 00:44:11,774 --> 00:44:15,094 I've never experienced this before. Don't know.