The court today also found Magnitsky's onetime client, the US-born British investor William Browder, guilty of evading some USD 17 million in taxes.
Magnitsky died in prison of untreated pancreatitis in 2009, months after alleging that organized criminals colluded with corrupt Interior Ministry officials to claim a USD 230 million tax rebate through illegally obtained subsidiaries of Browder's Hermitage Capital investment company.
His death prompted widespread criticism from human rights activists and the presidential human rights council found in 2011 that he had been beaten and deliberately denied medical treatment.