FUNDIRA v. MUTABARUKA NABANDI

# FUNDIRA v. MUTABARUKA NABANDI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-01-18 - Case/document no.: RS/INJUST/RCOM 00011/2022/CA - Collection: Court of Appeal

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FUNDIRA v. MUTABARUKA N’ABANDI [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RCOM 00011/2022/CA (Rukundakuvuga, P.J., Kamere na Mukandamage, J.) 18 Mutarama 2024] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Amasezerano – Kudakora cyangwa gutinda gukora inshingano – Inyungu – Iyo ubwishyu bugomba cyangwa se bushobora gukorwa mu mafaranga ariko hakabaho kutabikora cyangwa se gutinda kubikora, uruhande rwishe iyo nshingano yo kwishyura rushobora kubicirirwa inyungu zibariwe ku mafaranga rwagombaga kwishyura aho kuba indishyi, zikiyongera ku gutegekwa kwishyura ayo mafaranga – Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 144. Incamake y’ikibazo: Fundira Leon na Mutabaruka Cecile wabaga muri Canada aba bombi banafitanye amasano mu muryango, bafatanyije mu gikorwa cy’ubucuruzi bw’imiti, Mutabaruka yoherereza Fundira amadolari 100.000 USD agamije kugirango yongere igishoro muri entreprise ye yitwa PHARMAVIE/ Léon Fundira yari igizwe n’amashami abiri (2). Fundira Léon yandikishije muri RDB isosiyeti y’ubucuruzi ifite ubuzima gatozi yitwa PHARMAVIE Ltd, itangirana n’abanyamigabane batatu (3), ariko nyuma y’impinduka zitandukanye isigarana abanyamigabane babiri aribo we na Mutabaruka Cécile, buri wese afitemo imigabane 200 ingana na 50%, buri mugabane ubariwe agaciro ka 1.000.000 Frw. Fundira yifuje kugurisha ubucuruzi bwa PHARMAVIE/ Léon Fundira kugira ngo yishyure imyenda, Mutabaruka Cécile amumenyesha ko igihe yayicungaga yayishoyemo andi mafaranga 57.453.527 Frw kandi ko ari umwenda nawe agomba kwishyurwa, Fundira yishyuye Mutabaruka 60.000.000 Frw yaramaze kwiyandikishaho PHARMAVIE Ltd afite 100% y’imigabane yose wenyine; asaba gusubizwa imigabane ye ingana na 50% ariko Mutabaruka ntiyabikora ahubwo nawe amwishyuza amafaranga akomoka kuri 100.000 USD yashoye mu bufatanye bwo gucuruza imiti. Imicungire ya Pharmavie/ Léon Fundira (igizwe na Pharmavie Kiyovu na Pharmavie Muhima) yasubiye mu maboko ya Fundira Léon waje kuyigurisha Musaranganyi Elavie naho Mutabaruka Cécile asigara acunga PHARMAVIE Ltd gusa, byatumye Mutabaruka arega Fundira mu Rukiko rw’Ubucuruzi arusaba kumutegeka kumwishyura umwenda ungana na 152.723.510 Frw ndetse agobokesha Musaranganyi Elavie kugirango atazatambamira imikirize y’urwo rubanza. Fundira ku rundi ruhande nawe yareze Mutabaruka muri urwo Rukiko arusaba kumutegeka kumusubiza imigabane ye ingana na 50% izo manza zombi zihurizwa hamwe mu rubanza RCOM 01553/2019/TCCMB RCOM 01807/2019/TC. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko buri ruhande ibyo ruregera nta shingiro bifite, Fundira atishimiye icyo cyemezo ajuririra mu Rukiko Rukuru rw’Ubucuruzi anenga ko atahawe imigabane ye ingana na 50% muri PHARMAVIE Ltd ngo ayandikweho ndetse ahabwe n’inyungu zayo. Urwo Rukiko rwajuririwe rwaciye urubanza rwemeza ko ubujurire bwa Fundira budafite ishingiro, ko icyemezo cy’Urukiko rw’Ubucuruzi gihindutse gusa ku bijyanye n’amafaranga

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Fundira agomba guha Mutabaruka angana na 72.848.800 Frw ahwanye n’agaciro gasigaye kuri Pharmacies ebyiri yagurishije. Fundira yasabye ko urubanza rusubirwamo ku mpamvu z’akarengane ndetse arabyemererwa, rusubirishwamo n’Urukiko rw’Ubujurire, aburana avugako nyuma yo kwishyura umwenda yari abereyemo Mutabaruka Cécile, agomba gusubizwa imigabane ye 50% muri PHARMAVIE Ltd yari yaramuhaye by’agateganyo igihe yari ategereje kubona ubwishyu ngo ayigombore; inyungu zayo (1/2 dividends) mu gihe cy’imyaka itandatu (6), hiyongereyeho inyungu z’ubukerererwe. Akavugako ko izo nyungu ku migabane zikomoka kuri PHARMAVIE Ltd nk’umutungo bari basangiye mu gihe cy’imyaka 6 (2018-2023), agasaba Urukiko ko rumutegeka kuzimwishyura. Uregwa avugako inyungu z’imigabane n’iz’ubukererwe zisabwa n’urega nta shingiro zifite, kuko nta n’uburenganzira agifite ku gusubizwa imigabane 50% yahoranye muri Pharmavie Ltd. Incamake y’icyemezo: Iyo ubwishyu bugomba cyangwa se bushobora gukorwa mu mafaranga ariko hakabaho kutabikora cyangwa se gutinda kubikora, uruhande rwishe iyo nshingano yo kwishyura rushobora kubicirirwa inyungu zibariwe ku mafaranga rwagombaga kwishyura aho kuba indishyi, zikiyongera ku gutegekwa kwishyura ayo mafaranga. Ikirego gifite ishingiro. Amategeko yifashishijwe: Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 144. Imanza zifashishijwe: Urubanza RS/INJUST/RCOM 00014/2022/SC; Mugwaneza Carine Sandrine vs Bank of Kigali Plc rwaciwe n’Urukiko rw’Ikirenga ku wa 31/03/2023. Urubanza I. IMITERERE Y’URUBANZA [1] Fundira Léon wari usanzwe akorera mu Rwanda ibikorwa by’ubucuruzi bw’imiti muri entreprise individuelle yitwa PHARMAVIE/ Léon Fundira yari igizwe n’amashami abiri (2), yashatse kuzamura ibikorwa by’ubucuruzi bwe yongeramo igishoro, abiganiraho na Mutabaruka Cécile wabaga muri Canada kandi bafitanye amasano mu muryango. Ku wa 07/01/2014, Mutabaruka Cécile yamwoherereje amadolari ibihumbi ijana (100.000 USD) ava kuri BANQUE NATIONALE ya CANADA ajya kuri konti nº 1390015194-58 ya Pharmavie/Léon Fundira muri COGEBANQUE RWANDA (transfert bancaire), Fundira Léon nawe yemera kumuha imigabane ingana na 30% muri ubwo bucuruzi bw’imiti. [2] Ku wa 07/01/2015, Fundira Léon yandikishije muri RDB isosiyeti y’ubucuruzi ifite ubuzima gatozi yitwa PHARMAVIE Ltd, itangirana n’abanyamigabane batatu (3), ari bo : Itegeli Dieudonné wari ufitemo imigabane 180, Fundira Léon nawe akagiramo 180, naho Musaranganyi Elavie akagiramo 40 ; yose hamwe ikaba imigane 400 ihwanye na 100.000.000 Frw, ku gaciro

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ka 100.000 Frw buri mugabane, nyuma ayishakira umutungo ugizwe na pharmacie ya RSSB yaguze muri cyamunara. [3] Ku wa 28/02/2017, hatumijwe inama rusange idasanzwe y’abanyamigabane ba PHARMAVIE Ltd ari bo Fundira Léon, Itegeli Dieudonné na Musaranganyi Elavie, ariko iyo nama inatumirwamo Mutabaruka Cécile na Nyiramunini Denise. Muri iyo nama hafashwe umwanzuro wo guhindura abanyamigabane maze imigabane igabanwa mu buryo bushya bukurikira : Itegeli Dieudonné yavuye mu banyamigabane ba PHARMAVIE Ltd, Mutabaruka Cécile ahabwamo imigabane 160 (16.000.000 Frw), Nyiramunini Denise ahabwa imigabane 40 (4.000.000 Frw), Fundira Léon agira imigabane 160 (16.000.000 Frw), naho Musaranganyi Elavie agira imigabane 40 (4.000.000 Frw). [4] Mu nama rusange yo ku wa 18/10/2018, habaye izindi mpinduka muri PHARMAVIE Ltd, hemezwa ko PHARMAVIE Ltd isigaranye abanyamigabane babiri (2) ari bo Fundira Léon na Mutabaruka Cécile, buri wese afitemo imigabane 200 ingana na 50%, buri mugabane ubariwe agaciro ka 1.000.000 Frw, ni ukuvuga ko agaciro k’imigabane ya buri wese kari 20.000.000 Frw1. [5] Ku wa 19/10/2018, imicungire (management) ya pharmacies zose eshatu zavuzwe haruguru yeguriwe Mutabaruka Cécile ahagarariwe na Nyiramunini Denise. Nyuma Fundira Léon yifuje kugurisha ubucuruzi bwa PHARMAVIE/ Léon Fundira kugira ngo yishyure imyenda, Mutabaruka Cécile amumenyesha ko igihe yayicungaga yayishoyemo andi mafaranga 57.453.527 kandi ko ari umwenda nawe agomba kwishyurwa. Ku wa 18/10/2018 Fundira Léon yakoze inyandiko yemera kuzishyura umwenda uzemezwa nyuma y’igenzura azakorana na Nyiramunini Denise, ukishyurwa bitarenze ku wa 31/12/2018. [6] Ku wa 03/01/2019, habaye inama rusange ya PHARMAVIE Ltd yemerejwemo ko imigabane ya Fundira Léon ingana na 50% iba ihawe by’agateganyo Mutabaruka Cécile mu gihe atari yishyurwa umwenda wavuzwe haruguru. Iyo nama yemeje kandi ko hashyirwaho umugenagaciro (expert) uzagaragaza agaciro nyakuri ka PHARMAVIE Ltd kugira ngo Fundira Léon abashe kugurisha imigabane ye bityo ashobore kwishyura umwenda wa 57.453.527 Frw. [7] Ku wa 07/03/2019, aba experts Musoni Jean Louis na Umutesi Chartine bakoze igenagaciro (evaluation) rya PHARMAVIE Ltd nk’uko yari ihagaze ku wa 31/12/2018, maze banzura ko ifite agaciro kangana na 66.424.400 Frw, kagizwe n’imigabane 400, buri mugabane ufite agaciro kangana na 166.061 Frw; Fundira Léon na Mutabaruka Cécile bakaba bafitemo imigabane ingana na 200 (50%), ifite agaciro ka 33.212.200 Frw kuri buri wese, kandi bagaragaza ko mbere y’iryo genagaciro imigabane yose 400 yari ifite agaciro ka 40.000.000 Frw, buri mugabane ubariwe ku gaciro ka 100.000 Frw, ku buryo agaciro k’imigabane yose ya buri munyamigabane kanganaga na 20.000.000 Frw. [8] Ku wa 10/04/2019, Fundira Léon yishyuye Mutabaruka Cécile 60.000.000 Frw arimo umwenda wavuzwe haruguru hiyongereyeho ibihembo by’umuhesha w’inkiko, ariko Mutabaruka Cécile akaba yari yaramaze kwiyandikishaho PHARMAVIE Ltd, ari we ufite 100% y’imigabane yose wenyine. 1 Aha hagomba kuba harimo ikosa kuko agaciro k’umugabane karamutse kabaye 1.000.000 Frw, imigabane 200 yahwana na 200.000.000 Frw.

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[9] Fundira Léon yasabye Mutabaruka Cécile kumusubiza imigabane ye kuko yari yaramaze kwishyura umwenda yari amufitiye, uyu ntiyabikora ahubwo nawe amwishyuza amafaranga akomoka kuri 100.000 USD yashoye mu bufatanye bwo gucuruza imiti bwavuzwe haruguru. Hagati aho imicungire ya Pharmavie/ Léon Fundira (igizwe na Pharmavie Kiyovu na Pharmavie Muhima) yasubiye mu maboko ya Fundira Léon waje kuyigurisha Musaranganyi Elavie ku wa 02/01/2019 ku mafaranga miliyoni mirongo ine n’eshanu (45.000.000 Frw), naho Mutabaruka Cécile asigara acunga PHARMAVIE Ltd gusa. [10] Ku wa 19/07/2019, Mutabaruka Cécile yareze Fundira Léon mu Rukiko rw’Ubucuruzi arusaba ko rumutegeka kumwishyura umwenda w’ubucuruzi amufitiye ungana na 152.723.510 Frw, urubanza rwandikwa kuri RCOM 01553/2019/TC. Mutabaruka Cécile yanagobokesheje muri urwo rubanza Musaranganyi Elavie waguze na Fundira Léon pharmacies ebyiri (2) zavuze haruguru zari zigize PHARMAVIE/Léon Fundira ngo kuko yazigurishije wenyine kandi nawe yarazishoyemo imari, kubera ko yabonaga icyemezo Urukiko rwafata kuri izo pharmacies zagurishijwe cyazagira ingaruka kuri Musaranganyi akaba yazatambamira imikirize y’urwo rubanza. [11] Fundira Léon na we yareze Mutabaruka Cécile muri urwo Rukiko rw’Ubucuruzi, ikirego cye cyandikwa kuri RCOM 01807/2019/TC, arusaba gutegeka Mutabaruka Cécile kumusubiza imigabane ye ingana na 50% muri Pharmavie Ltd. Yasobanuye ko yemeye ko iyo migabane ihabwa Mutabaruka Cécile by’agateganyo mu gihe yari ataramwishyura umwenda yemeye ungana na 57.453.527 Frw ariko ko nyuma yo kumwishyura uwo mwenda nta yindi mpamvu yari igihari yatuma atamusubiza iyo migabane ye muri sosiyeti Pharmavie Ltd ndetse n’inyungu iyo migabane yabyaye mu gihe yayimaranye. Izo manza zombi zahurijwe hamwe mu rubanza RCOM 01553/2019/TCCMB RCOM 01807/2019/TC. [12] Ku wa 18/06/2020, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 01553/2019/TC CMB RCOM 01807/2019/TC, rwemeza ko : - Ikirego cya Mutabaruka Cécile kidafite ishingiro ; - Nta mwenda ungana na 152.723.510 Frw Fundira Léon amubereyemo, kuko amafaranga 100.000 USD ashingiraho cyari igishoro cye mu gukorera hamwe kwamuhesheje gutunga imigabane muri PHARMAVIE Ltd ; - Ikirego cya Fundira Léon na cyo nta shingiro gifite, kuko nta kimenyetso na kimwe yarugaragarije cyerekana ko Mutabaruka Cécile yamutwaye imigabane ye ingana na 50% muri PHARMAVIE Ltd akaba ari we munyamigabane wenyine (afite imigabane yose 100%) muri sosiyeti PHARMAVIE Ltd ; - Indishyi zasabwe zishingiye ku birego by’iremezo bya Mutabaruka Cécile na Fundira Léon byose nta shingiro bifite. [13] Fundira Léon yajuririye iyi mikirize y’urubanza mu Rukiko Rukuru rw’Ubucuruzi, ubujurire bwe bwandikwa kuri RCOMA 00461/2020/HCC, anenga kuba atarahawe uburenganzira ku migabane ye ingana na 50% muri sosiyeti PHARMAVIE Ltd ngo yandikwe kuri certificate of registration yayo; kuba Urukiko rutaremeje ko Fundira Léon ahabwa inyungu z’iyo migabane zo mu mwaka wa 2019 na 2020 yagombaga kubona iyo aza kuba afite

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uburenganzira ku migabane ye muri Pharmavie Ltd; anasaba ko hakwemezwa irangizarubanza ry’agateganyo kuri iyo migabane ye ingana na 50%, n’iyo Mutabaruka Cécile yajurira. [14] Mutabaruka Cécile, nyuma yo kwiregura ku ngingo z’ubujurire bwa Fundira Léon, yuririye kuri ubwo bujurire anenga kuba Urukiko rutaremeje umwenda yaregeye ko aberewemo na Fundira Léon kandi rwari rwaragaragarijwe ibimenyetso byawo ; kuba rwarirengagije uko Fundira Léon yagurishije pharmacie Musaranganyi Elavie kandi atari abyemerewe ; asaba guhindura ibyemezo kuri izo ngingo no kugobokesha auditeur witwa Eric n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Fundira Léon yatanze inzitizi yo kutakira ubujurire bwa Mutabaruka Cécile bwuririye ku bwe kuko bwatanzwe impitagihe. [15] Ku wa 16/07/2021, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00461/2020/HCC, rwemeza ko : - Ubujurire bwatanzwe na Fundira Léon nta shingiro bufite ; - Imikirize y’urubanza RCOM 01553/2019/TC-CMB RCOM 01807/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 18/06/2020 ihindutse ku mafaranga Fundira Léon agomba guha Mutabaruka Cécile ; - Fundira Léon yishyura Mutabaruka Cécile 72.848.800 Frw ahwanye n’agaciro gasigaye kuri Pharmacies ebyiri yagurishije, hiyongereyeho 500.000 Frw y’igihembo cya Avoka cyo ku rwego rwa mbere na 500.000 Frw yo mu bujurire, yose hamwe akaba 73.848.800 Frw. [16] Fundira Léon yasabye ko urubanza RCOMA 00461/2020/HCC rusubirishwamo ku mpamvu z’akarengane, maze mu cyemezo Nº 233/CJ/2022 cyo ku wa 18/10/2022, Perezida w’Urukiko rw’Ikirenga yemeza ko rusubirwamo, arwoherereza Urukiko rw’Ubujurire kugira ngo abe ari rwo ruruburanisha; ikirego cyandikwa kuri No RS/INJUST/RCOM 00011/2022/CA. [17] Iburanisha ry’urubanza ryashyizwe ku wa 02/11/2023, ababuranyi baritaba, Fundira Léon ahagarariwe na Me Bagabo Faustin afatanyije na Me Mugabonabandi Jean Maurice wari unahagarariye Musaranganyi Elavie, naho Mutabaruka Cécile ahagarariwe na Me Munyantwali Charles na Me Asiimwe Frank. Uwo munsi Fundira Léon yagobokesheje VINE PHARMACY Ltd, biremerwa, iburanisha ryimurirwa ku wa 15/11/2023. [18] Kuri uwo munsi, ababuranyi baritabye, Fundira Léon na Musaranganyi Elavie bahagarariwe nka mbere, Mutabaruka Cécile ahagarariwe na Me Asiimwe Frank na Me Safari Gahizi, naho VINE PHARMACY Ltd ihagarariwe na Me Bizimana Shoshi. Muri iryo buranisha, Me Bizimana Shoshi yagaragaje ko kugobokeshwa mu rwego rwo gusubirishamo urubanza ku mpamvu z’akarengane bibangamiye uburenganzira bw’uwo aburanira burebana no kubona ubutabera buboneye, Urukiko ruhita rumusubiza ko icyo kibazo cyamaze gutangwaho umurongo mu manza zitandukanye zemeje ko kugobokeshwa kuri uru rwego byemewe2, iburanisha rikomereza ku zindi ngingo. 2 Reba igika cya 31 cy’urubanza nº RS/INJUST/RP 00005/2018/SC haburana Ubushinjacyaha na Nsengumuremyi Richard na bagenzi be, rwaciwe ku wa 31/01/2019. Muri uru rubanza Urukiko rw’Ikirenga rwavuze ko mu rwego rwo kurangiza akarengane kagaragaye mu rubanza, ntacyabuza igobokesha ry’umuntu wese ufite aho ahuriye n’urwo rubanza haba ku isano iziguye

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[19] Muri make, Fundira Léon avuga ko nyuma yo kwishyura umwenda yari abereyemo Mutabaruka Cécile, agomba gusubizwa imigabane ye 50% muri PHARMAVIE Ltd yari yaramuhaye by’agateganyo igihe yari ategereje kubona ubwishyu ngo ayigombore ; inyungu zayo (1/2 dividends) mu gihe cy’imyaka itandatu (6), hiyongereyeho inyungu z’ubukerererwe. Avuga kandi ko atagombaga gutegekwa kwishyura Mutabaruka Cécile 66.424.400 Frw y’agaciro kose ka PHARMAVIE Ltd. Fundira Léon avuga ko, ubwo Mutabaruka Cécile yagurishije Pharmavie Ltd amaze kuyiyandikishaho 100%, ikagurwa na VINE PHARMACY Ltd, yirengagije ko yemerewe ko urubanza rusubirwamo ku mpamvu z’akarengane, ayo masezerano y’ubugure agomba guseswa, buri wese agasubirana imigabane ye 50%, cyangwa se VINE PHARMACY Ltd yabyemera ikamusubiza imigabane ye 50%. [20] Musaranganyi Elavie nta miburanire yihariye yagaragaje kuri uru rwego. [21] Mutabaruka Cécile we avuga ko yashoye 100.000 USD kugira ngo agire uburenganzira kuri pharmacies zose uko ari eshatu nk’uko Fundira Léon yabimugaragarije muri business plan mbere y’uko bafatanya ubucuruzi, ko Fundira Leon yagurishije Musaranganyi Elavie Pharmavie/Fundira Léon batabyumvikanyeho, ibyo bikaba bigomba gutuma Fundira Léon atakaza uburenganzira bwo gusubizwa imigabane 50% nk’uko babyemeranyijwe mu nyandiko yo kwemera umwenda yo ku wa 18/10/2018 no mu nyandikomvugo y’inama yo ku wa 03/01/2019. [22] VINE PHARMACY Ltd ivuga ko ibyo gusubiza Fundira Léon imigabane ingana na 50% yaguze na Mutabaruka Cécile muri PHARMAVIE Ltd nta shingiro bifite kubera ko yaguze iyo migabane n’uwayitsindiye mu rubanza rwabaye ndakuka ; ko ibyo Fundira Leon asaba yabikurikirana kuri Mutabaruka Cécile kuko nta muntu wemerewe kuregera gusesa amasezerano atabayemo umwe mu bayashyizeho umukono. [23] Fundira Léon, Mutabaruka Cécile na VINE PHARMACY Ltd basaba n’amafaranga y’ibyagiye ku rubanza. [24] Hashingiwe kuri izi mpaka, Urukiko rurasanga hakwiye gusuzumwa ibibazo bikurikira : 1. Kumenya niba, nyuma yo kugurisha Pharmavie/Léon Fundira, Fundira Léon yaratakaje uburenganzira ku migabane 50% muri Pharmavie Ltd ; 2. Kumenya niba VINE PHARMACY Ltd igomba gusubiza Fundira Léon imigabane ingana na 50% yaguze muri Pharmavie Ltd ; 3. Kumenya niba Fundira Léon akwiye guhabwa inyungu ku migabane (1/2 dividends) n’inyungu z’ubukererwe ; 4. Ibirebana n’amafaranga asabwa n’ababuranyi. cyangwa itaziguye (lien direct ou indirect), bityo rukaburanishwa ababuranyi bose bahari, abarubayemo n’abagomba kurubamo, kugira ngo nyuma y’icibwa ryarwo hatazagira ikindi kibazo kivuka kirushamikiyeho kandi intandaro yacyo aribwo yashoboraga kugaragara.

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II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA A. Kumenya niba, nyuma yo kugurisha Pharmavie/Léon Fundira, Fundira Leon yaratakaje uburenganzira ku migabane 50% muri Pharmavie Ltd [25] Abahagarariye Fundira Léon, bashingiye ku kuba Pharmavie/Fundira Léon ari ubucuruzi bwite (entreprise individuelle) bw’uwo baburanira kandi Mutabaruka Cécile atagomba kugiraho uruhare, ndetse ku wa 02/01/2019 ubwo bucuruzi bukaba bwaramaze kwegukanwa na Musaranganyi Elavie mu masezerano y’ubugure yagiranye na Fundira Léon nk’uko byasobanuwe mu bika bibanza by’uru rubanza, basaba ko Urukiko rwemeza ko Fundira Léon afite uburenganzira ku gusubizwa imigabane ye ingana na 50% muri Pharmavie Ltd nyuma y’uko yishyuye Mutabaruka Cécile umwenda yari amubereyemo watumaga aba atunze iyo migabane by’agateganyo. [26] Abahagarariye Fundira Léon basobanura ko ku wa 18/10/2018 uwo baburanira yemereye Mutabaruka Cécile ko amurimo umwenda waje kugaragazwa nyuma ko ungana na 57.453.527 Frw, ukomoka ku mafaranga yagiye amwishyurira imyenda n’ayo yashyize mu bucuruzi bwa entreprise individuelle Pharmavie/Leon Fundira. Bavuga ko uwo mwenda yari yemeye kuwumwishyura bitarenze ku wa 31/12/2018 ariko ko kuwishyura icyo gihe bitamushobokeye, bigatuma mu nama rusange ya PHARMAVIE Ltd yo ku wa 03/01/2019 bafata umwanzuro wo gushaka umuhanga (expert) akagena agaciro ka PHARMAVIE Ltd, kugira ngo bashake undi munyamigabane wagura imigabane ya Fundira Léon agashobora kwishyura uwo mwenda, ariko hagati aho imigabane ye 50% muri PHARMAVIE Ltd ikaba ihawe by’agateganyo (provisoirement) Mutabaruka Cécile. [27] Bavuga ko kugira ngo Fundira Léon adatakaza byose yagurishije inzu ye yishyura uwo mwenda ndetse anarenzaho andi kuko yishyuye Mutabaruka Cécile 60.000.000 Frw (hakubiyemo 57.453.527 Frw n’andi y’igihembo cy’umuhesha w’inkiko), ko nyuma yo kwishyurwa ayo mafaranga, hakurikijwe résolution yo ku wa 03/01/2019, nta kindi cyari gisigaye cyabuza ko Mutabaruka Cécile amusubiza imigabane ye 50% muri PHARMAVIE Ltd. Ubu bakaba basaba Urukiko kumutegeka kuyimusubiza. [28] Abahagarariye Fundira Léon bavuga kandi ko kuba Urukiko rwarategetse Léon Fundira kwishyura Mutabaruka Cécile 66.424.400 y’agaciro ka PHARMAVIE/Léon Fundira ari akarengane kuko iyo Pharmacie wari umutungo we bwite batari basangiye kandi yagurishijwe amafaranga ari munsi y’ayo. Basaba Urukiko rw’Ubujurire kwemeza ko Mutabaruka Cécile adafite uburenganzira kuri Pharmavie/Léon Fundira kuko yahawe imigabane muri PHARMAVIE Ltd, rukanategeka ko Fundira Léon asubizwa imigabane ye 50% muri PHARMAVIE Ltd. [29] Me Mugabonabandi Jean Maurice uhagarariye Musaranganyi Elavie avuga ko hakwitabwa ku nyandiko ya Fundira Leon yemera umwenda yo ku wa 18/10/2018 no ku myanzuro (résolutions) yafashwe ku wa 03/01/2019 maze Urukiko rugategeka ko Fundira Leon asubizwa imigabane ye 50% muri Pharmavie Ltd. [30] Mu kwiregura, abahagarariye Mutabaruka Cécile bavuga ko Mutabaruka Cécile yagize imigabane 100% muri PHARMAVIE Ltd kubera ko Fundira Leon yayimweguriye biturutse ku gikorwa cye cyo kugurisha Pharmavie/Leon Fundira (PHARMAVIE ECOLE BELGE na

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PHARMAVIE Saint Paul) zigashyirwa mu maboko ya Musaranganyi Elavie kandi atarigeze abyumvikanaho na Mutabaruka Cécile. Bavuga ko uko kwegukana imigabane 100% byateganyijwe mu nyandiko ya Fundira Leon yiswe acte de reconnaissance yo ku wa 18/10/2018 mu gika cyayo cya nyuma ndetse no mu nyandikomvugo y’inama yavuzwe haruguru yo ku wa 03/01/2019, ngo bikaba byari ngombwa ko Urukiko Rukuru rw’Ubucuruzi rutegeka ko Mutabaruka Cécile yishyurwa 66.424.400 Frw y’agaciro ka PHARMAVIE/ Léon Fundira. Basaba ko Urukiko rwemeza ko nta karengane kari mu rubanza rusubirishwamo. UKO URUKIKO RUBIBONA [31] Impaka kuri iyi ngingo zishingiye ku kumenya niba, hashingiwe ku byo Mutabaruka Cécile na Fundira Léon bari barasezeranye mbere y’uko imigabane 50% ya Fundira Léon ihabwa by’agateganyo Mutabaruka Cécile, hari ikindi cyari gisigaye cyabuza ko ayisubizwa nyuma y’uko agaragaje ko yarangije kwishyura umwenda we ungana na 57.453.527 Frw. [32] Ihame mu masezerano ni uko amasezerano yose akozwe mu buryo bukurikije amategeko agomba kubahirizwa nta buriganya kuko abera itegeko abayagiranye3. [33] Muri uru rubanza, ikimenyetso ababuranyi bombi Fundira Léon na Mutabaruka Cécile bemeranyaho ni inyandiko ya Fundira Léon yo ku wa 18/10/2018 kigaragaza ko Fundira Léon yemereye Mutabaruka Cécile ko hari umwenda amurimo kandi ko aramutse atawumwishyuye, uyu yazegukana imigabane ye 50% muri sosiyeti PHARMAVIE Ltd bari bahuriyemo bonyine ku buryo bungana. Mu rubanza kandi hagaragajwe ikindi kimenyetso cyemerwa n’aba baburanyi, kigizwe n’inyandiko yo ku wa 03/01/2019 yiswe “PROCES VERBAL DE REUNION PHARMAVIE Ltd” aho nk’abanyamigabane bonyine ba PHARMAVIE Ltd bafashe umwanzuro bakumvikana ko bitewe n’imbogamizi Fundira Léon yagize yo kutabasha kwishyurira ku gihe yiyemeje umwenda wagaragajwe ko ungana na 57.453.527 Frw yari abereyemo Mutabaruka Cécile, imigabane 50% ya Fundira Léon muri PHARMAVIE Ltd abaye ayihaye by’agateganyo Mutabaruka Cécile mu gihe hategerejwe ko hakorwa igenagaciro rizagaragaza agaciro nyakuri ka PHARMAVIE Ltd, hakaziyambazwa umuhanga uzagena ako gaciro, imigabane ya Fundira Léon ikabona kugurishwa k’umuntu warusha abandi kwishyura amafaranga menshi kugira ngo Fundira Leon abashe kwishyura umwenda wa 57.453.527 Frw; uwo muhanga (expert) akaba yaragombaga gushakwa na Me Safari Gahizi na Fundira Léon mu gihe kitarenze icyumweru kimwe uhereye kuri uwo munsi byumvikanyweho gutyo. [34] Dosiye y’uru rubanza igaragaza kandi inyandiko ya bordereau yo ku wa 10/04/2019 Mutabaruka Cécile yishyuriweho muri Bank of Kigali (BK) 60.000.000 Frw, impande zifitanye muri uru rubanza impaka ku migabane iburanwa zikaba zaraburanye zemeranwa ko muri ubwo bwishyu harimo 57.453.527 Frw yavuzwe haruguru, andi asigaye akaba ay’ibihembo by’umuhesha w’inkiko wari wiyambajwe na Mutabaruka Cécile mu kwishyuza. 3 Reba iryo hame mu ngingo ya 64 y’Itegeko No45/2011 ryo ku wa 25/11/2011 rigenga amasezerano igira iti: “Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n'amategeko. Agomba kubahirizwa nta buriganya”.

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[35] Muri dosiye y’urubanza harimo kandi ibaruwa yo ku wa 21/05/2019 ifite impamvu igira iti “Kubasaba gusubiza ku neza imigabane ya Leon Fundira” Avoka wa Fundira Léon yandikiye Mutabaruka Cécile amusaba gusubiza imigabane 50% kuko umwenda wa 57.453.527 Frw washingirwagaho ayitunga wamaze kwishyurwa, ndetse amuha integuza y’iminsi cumi n’itanu (15) yo kuba yasubije iyo migabane. [36] Nyuma yo gusesengura uko ibintu byagenze nk’uko byagaragajwe haruguru kandi bigahuzwa n’ihame ryo kubahiriza amasezerano ku bayagiranye mu buryo bukurikije amategeko nk’uko ryibukijwe haruguru, Urukiko rurasanga icyo Fundira Léon yumvikanyeho na Mutabaruka Cécile mu kumuha by’agateganyo imigabane ye 50% muri PHARMAVIE Ltd ari uko azaba ayitunze by’agateganyo mu gihe gusa undi yagombaga kuba ataramwishyura umwenda we wanganaga na 57.453.527 Frw. Urukiko rurasanga ibi bivuze ko nyuma yo kwishyurwa k’uwo mwenda, Fundira Léon yaragombaga guhita asubizwa uburenganzira bwe kuri iyo migabane. Ibivugwa na Mutabaruka Cécile ashingiye ku nyandiko ya reconnaissance de dette yo ku wa 18/10/2018 ko ngo Fundira Leon yagombaga gusubizwa imigabane ari uko atagurishije Pharmavie/ Léon Fundira batabanje kubyumvikanaho nta shingiro bifite kuko bitateganyijwe mu nyandiko ya PROCES VERBAL DE REUNION PHARMAVIE Ltd yakozwe nyuma ku wa 03/01/2019. Uru Rukiko rukaba rubona ko iyo nyandiko yaje isimbura iya mbere ya reconnaissance de dette yo ku wa 18/10/2018, cyane cyane ko muri iyi ya nyuma ari naho hagaragayemo bwa mbere ingingo irebana n’itangwa ry’agateganyo ry’imigabane ya Fundira Léon. [37] Uretse no kuba Urukiko rutabona mu nyandiko zishingirwaho na Mutabaruka Cécile yanga gusubiza Fundira Léon imigabane ye 50% ahaba harateganyijwe ko azegukana iyo migabane Fundira Léon naramuka agurishije entreprise ye Pharmavie/ Fundira Léon Mutabaruka Cécile atabigizemo uruhare, ikimenyetso kiri muri dosiye cy’inyandikomvugo yo ku wa 31/08/2018 Musaranganyi Elavie avuga ko yohererejwe na Mutabaruka Cécile kuri email yo kuri uwo munsi kigaragaza ko kuri iyo tariki mu rugo kwa Fundira, Mutabaruka Cécile na Fundira Léon bagiranye inama bumvikaniyemo ko Fundira Léon ashobora kugurisha Musaranganyi Elavie entreprise individuelle PHARMAVIE/Fundira Léon ku kiguzi kingana na 45.000.000 Frw, ibi kandi bikaba ari nako byagenze nyuma nk’uko bigaragazwa n’ikimenyetso cy’amasezerano y’ubugure yo ku wa 02/01/2019 hagati ya Fundira Léon na Musaranganyi Elavie. Bityo impamvu Mutabaruka Cécile yitwaje yanga gusubiza Fundira Léon imigabane ye 50% muri sosiyeti PHARMAVIE Ltd ikaba nayo nta shingiro ifite. [38] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rurasanga Fundira Léon agomba gusubizwa uburenganzira bwe bwose ku migabane ye 50% muri Pharmavie Ltd kuko impamvu ishingiye ku igurisha rya Pharmavie/Leon Fundira Mutabaruka Cécile yakomeje kwitwaza yanga kuyimusubiza ku neza nta shingiro ifite. [39] Nyuma y’iri sesengura, Urukiko rurasanga kandi kuba aho kwemeza gusubiza Fundira Léon uburenganzira ku migabane ye, Urukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA 00461/2020/HCC rwaremeje ko ari Fundira Léon ugomba guha Mutabaruka Cécile amafaranga angana na 66.424.400 FRW yiswe ko ari ay’agaciro ka entreprise PHARMAVIE/Fundira Léon4, 4 Ikimenyetso cya rapport d’evaluation yo ku wa 07/03/2019 kiboneka muri dossier kigaragaza ahubwo ko aka ari agaciro abahanga MUSONI Jean Louis na UMUTESI Chartine bahaye

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rukanongeraho amafaranga 6.424.400 Frw yatumye yose hamwe aba 72.848.400 Frw, byarateye akarengane Fundira Léon; bityo icyo cyemezo kikaba kagomba kuvanwaho. B. Kumenya niba VINE PHARMACY Ltd igomba gusubiza Fundira Léon imigabane ingana na 50% yaguze muri PHARMAVIE Ltd [40] Ababuranira Fundira Léon bavuga ko nyuma y’icibwa ry’urubanza rusabirwa gusubirwamo ku mpamvu z’akarengane, Mutabaruka Cécile yiyandikishaho imigabane yose 100% ya PHARMAVIE Ltd maze uko yakabaye ayegurira VINE PHARMACY Ltd. Bavuga ko iryo yegurirwa ry’imigabane kuri VINE PHARMACY Ltd ryakozwe mu buryo bunyuranyije n’amategeko kuko ryakorezwe nyuma y’uko Mutabaruka Cécile yari yaramenye ko Perezida w’Urukiko rw’Ikirenga yafashe icyemezo cyo gusubirishamo urubanza ku mpamvu z’akarengane ndetse yaranakoze imyanzuro yo kwiregura muri uru rubanza ; bityo rikaba rigomba guteshwa agaciro. [41] Ababuranira Fundira Léon bavuga ko Fundira Léon na Mutabaruka Cécile bagomba gusubirana buri wese imigabane ingana na 50% mu mazina yabo, bitashoboka VINE PHARMACY Ltd igasubiza Fundira Léon iyo migabane 50%, indi 50% igakomeza kuba iya VINE PHARMACY Ltd mu gihe iyi yaba ibyemeye. Abahagarariye Fundira Léon bavuga kandi, mu myanzuro yabo, ko nk’uko bigaragazwa na regitration certificate ya PHARMAVIE Ltd ubu igaragaza ko imari shingiro yayo (share capital) isigaye ari 300.000.000 Frw5 akaba agomba guhabwa amafaranga miliyoni ijana na mirongo itanu (150.000.000 Frw) angana na 50% y’agaciro k’imigabane iyigize [42] Ababuranira Mutabaruka Cécile, bashingiye ku kuba uyu ngo yari afite imigabane 100% muri PHARMAVIE Ltd Fundira Léon atari agifiteho uburenganzira, ko ubwumvikane bwo kwegurira VINE PHARMACY Ltd iyo migabane yose yari imwanditse bikurikije amategeko, bavuga ko ibisabwa na Fundira Léon bimaze kuvugwa haruguru nta shingiro bifite, ahubwo bagasaba ko uru Rukiko rwemeza ko nta karengane kari mu rubanza rusubirishwamo, rukaguma uko rwaciwe. [43] Uburanira VINE PHARMACY Ltd avuga ko ibyo gusubiza Fundira Léon imigabane ingana na 50% mu yo VINE PHARMACY Ltd yaguze na Mutabaruka Cécile muri Pharmavie Ltd nta shingiro bifite kubera ko yaguze iyo migabane n’uwayitsindiye mu rubanza rwabaye ndakuka ; ko ibyo Fundira Léon asaba yabikurikirana kuri Mutabaruka Cécile kuko nta muntu wemerewe kuregera gusesa amasezerano atabayemo umwe mu bayashyizeho umukono. UKO URUKIKO RUBIBONA [44] Impaka kuri iyi ngingo zishingiye ku kumenya niba hari amategeko atarubahirijwe mu bwumvikane bwakozwe na Mutabaruka Cécile yegurira VINE PHARMACY Ltd imigabane yavuzwe, hamwe n’ingaruka zabyo. sosiyeti PHARMAVIE Ltd aho kuba aka entreprise PHARMAVIE/Fundira Leon nk’uko Urukiko Rukuru rw’Ubucuruzi rwabyibeshyeho. 5 kuko iyo registration certificate nshya igaragaza ko imari shingiro igabanyijemo imigabane 400 kandi buri mugabane ufite agaciro kangana na 750.000 Frw.

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a) Ku birebana n’agaciro k’ubwumvikane bwabaye hagati ya Mutabaruka Cécile na VINE PHARMACY Ltd [45] Ingingo ya 64 y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ibikurikira : “Gusaba ko urubanza rwaciwe ku rwego rwa nyuma rusubirwamo ku mpamvu z’akarengane ntibihagarika irangiza ryarwo. Icyakora, iyo Perezida w’Urukiko rw’Ikirenga yemeje ko urubanza rwongera kuburanishwa ku mpamvu z’akarengane ariko rutararangizwa, irangizwa ryarwo rihita rihagarara kabone n’iyo imihango yo kururangiza yaba yaratangiye”. [46] Ibimenyetso biri muri uru rubanza bigaragaza ko ku wa 25/11/2022 ari bwo hateranye inama y’Inama rusange ya PHARMAVIE Ltd igafata uwanzuro wo kwegurira VINE PHARMACY Ltd imigabane yose 400 yari yanditse 100% ku munyamigabane rukumbi wayo ari we Mutabaruka Cécile, kandi kuri iyo tariki hanaterana inama y’Inama y’Ubutegetsi ya VINE PHARMACY Ltd yemeza uko kwegukana iyo sosiyeti. [47] Dosiye y’uru rubanza igaragaza kandi ko ku wa 18/10/2022 ari bwo Perezida w’Urukiko rw’Ikirenga yashyize umukono ku cyemezo cyemerera Fundira Léon gusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00461/2020/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 16/07/2021, naho kuwa ku wa 22/11/2022 akaba aribwo uburanira Mutabaruka Cécile yakoze imyanzuro yo gusubiza ku kirego cy’akarengane Fundira Léon yari yaramaze gutanga muri uru Rukiko. [48] Hashingiwe Kuri ibi bimenyetso, uru Rukiko rurasanga Mutabaruka Cécile yareguriye VINE PHARMACY Ltd imigabane yose yo muri Pharmavie Ltd ku wa 25/11/2022, yirengagije ibivugwa mu ngingo ya 64 y’itegeko ryavuzwe mu gika cya 45 cy’uru rubanza ndetse kuba yari abizi neza bikaba bishimangirwa no kuba yari yaramaze gukora imyanzuro isubiza kuri icyo kirego ku wa 22/11/2022. Kubera izo mpamvu, Urukiko rurasanga ubwumvikane bwo ku wa 25/11/2022 hagati ya Mutabaruka Cécile na VINE PHARMACY Ltd nta gaciro bugomba guhabwa, bityo Fundira Léon akaba agomba gusubirana uburengazira ku migabane ye 50% ; ikibazo gisigaye akaba ari ukugena uburyo bukwiye kandi bushoboka Fundira Léon yabusubizwamo. b) Kumenya uburyo FUNDIRA Léon agomba gusubizwamo uburenganzira ku migabane ye n’ugomba gutegekwa kubumusubiza [49] Dosiye y’urubanza igaragaza ko, igihe impande zombi zateganyaga kugurisha Pharmavie Ltd kugira ngo Leon Fundira abashe kubona ubwishyu zabanje gushyiraho abahanga bagena agaciro nyakuri kayo, maze ku wa 07/03/2019, abo bahanga, Musoni Jean Louis na Umutesi Chartine, bakora raporo yagaragaje ko Pharmavie Ltd yari ifite agaciro kangana na 66.424.400 Frw, bityo imigabane 50% ya buri ruhande ikaba ifite agaciro kangana na 33.212.200 Frw. [50] Uru Rukiko rushingiye ku kuba imigabane ari umutungo utimukanwa, kandi muri kamere yawo ukaba ugira agaciro gashobora kugenda gahindagurika mu bihe bitandukanye kazamuka cyangwa se kamanuka bitewe n’ibibazo rusange by’ubukungu cyangwa se ibibazo byihariye by’imicungire ya sosiyeti, ndetse no ku kuba by’umwihariko ubu imigabane iburanwa yaramaze kwegukanwa na sosiyeti yindi itaragize uruhare mu kubaho kw’impaka zateje imanza hagati

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y’abanyamigabane Mutabaruka Cécile na Fundira Léon, rurasanga bitagishoboka ko isubizwa nk’imigabane, bityo ahubwo hakaba hagomba gusubizwa agaciro kayo, kabariwe ku gaciro kagenwe n’abahanga ubwo yari igiye kugurishwa nk’uko byasobanuwe mu gika kibanziriza iki. [51] Hashingiwe kuri ibi bisobanuro, Urukiko rurasanga Mutabaruka Cécile agomba gusubiza Fundira Léon agaciro k’imigabane ye yagurishije VINE PHARMACY Ltd, kangana n’amafaranga miliyoni mirongo itatu n’eshatu n’ibihumbi magana abiri na cumi na bibiri na magana abiri (33.212.200 Frw) kuko ariko gaciro kayo kagenwe mu buryo butagibwaho impaka. C. Kumenya niba Fundira Léon akwiye guhabwa inyungu ku migabane (1/2 dividends) n’inyungu z’ubukererwe [52] Abahagarariye Fundira Léon basaba kandi ko, hejuru yo gusubizwa uburenganzira ku migabane ingana na 50%, Fundira Léon ahabwa na Mutabaruka Cécile inyungu ku migabane (dividends) zavuye muri Pharmavie Ltd nk’umutungo bari basangiye mu gihe cy’imyaka ya 2018, 2019, 2020, 2021, 2022 na 2023. Basaba ko hejuru y’izi nyungu zabyawe n’imigabane Urukiko rwazanategeka Mutabaruka Cécile kwishyura Fundira Léon indishyi mbonezamusaruro z’ayo mafaranga yakabaye yarabyaje umusaruro. Kuri iyi ngingo, basobanura ko, bitewe n’uko Mutabaruka atagaragaza ibitabo by’ibaruramari byashingirwaho hagaragazwa izo nyungu, Urukiko rwafatira ku nyungu zibariye kuri 1.000.000 Frw ku kwezi mu gihe cy’imyaka 6 kuko uwari Manager we yahembwaga arenga 1.000.000 Frw. Bityo Fundira Léon akaba agomba guhabwa inyungu (dividends) zingana na 1.000.000 Frw x 12 months x 6 years = 72.000.000 Frw naho indishyi mbonezamusaruro zikaba zigomba kubarirwa kuri 18% kuri buri mwaka zikangana na 45.360.000 Frw abazwe ku buryo bukurikira : 2018 : 12.000.000 x 18% x 6= 12.960.000 Frw 2019 : 12.000.000 x 18% x 5= 10.800.000 Frw 2020 : 12.000.000 x18% x 4= 8.640.000 Frw 2021 : 12.000.000 x 18% x 3= 6.480.000 Frw 2022 : 12.000.000 x 18% x 2= 4.320. 000 Frw 2023 : 12.000.000 x 18%= 2.160.000 Frw [53] Ababuranira Mutabaruka Cécile, bashingiye ku kuba uyu ngo yari afite imigabane 100% muri PHARMAVIE Ltd Fundira Léon atari agifiteho uburenganzira, bavuga ko inyungu z’imigabane n’iz’ubukererwe zisabwa na Fundira Léon nta shingiro zifite, kuko nta n’uburenganzira bemera ko agifite ku gusubizwa imigabane 50% yahoranye muri Pharmavie Ltd. UKO URUKIKO RUBIBONA [54] Ingingo ya 144 y’Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ibikurikira : “Iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa

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kudakora igisabwa gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa hakuwemo ibyo uruhande rwishe amasezerano rufiteho uburenganzira”. [55] Ingingo y’itegeko imaze kuvugwa haruguru isobanuye ko iyo ubwishyu bugomba cyangwa se bushobora gukorwa mu mafaranga ariko hakabaho kutabikora cyangwa se gutinda kubikora, uruhande rwishe iyo nshingano yo kwishyura rushobora kubicirirwa inyungu zibariwe ku mafaranga rwagombaga kwishyura aho kuba indishyi, zikiyongera ku gutegekwa kwishyura ayo mafaranga. [56] Urukiko rurasanga igihombo Fundira Léon yatewe no kudasubirizwa ku gihe uburenganzira ku migabane ye atabiherwa inyungu ku migabane (dividends) cyane cyane ko nawe atigeze avuga cyangwa se ngo agaragaze ko hari ikindi gihe abanyamigabane ba sosiyeti PHARMAVIE Ltd baba barungutse bakagabana inyungu zabyawe n’imigabane yabo. [57] Urukiko rurasanga ahubwo icyo gihombo yatewe no gutinda gusubizwa amafaranga ahwanye n’agaciro k’imigabane ye, agomba kugiherwa indishyi ariko kuko indishyi zishingiye ku bwishyu bw’amafaranga nk’uko byasobanuwe haruguru zibarwa mu buryo bw’inyungu ayo mafaranga yakabaye yarungutse, akaba arizo agomba guhabwa ; ibyo bikaba binakubiyemo inyungu z’ubwo bukererwe Fundira Léon asaba zaba zarabyawe n’imigabane mu gihe yari ifitwe na Mutabaruka Cécile atabikwiye. Ikibazo gisigaye akaba ari ukumenya uko zigomba kubarwa : igihe n’igipimo zigomba kubarirwamo. [58] Ku birebana n’igihe inyungu z’ubukererwe zigomba gutangira kubarirwaho, Urukiko rurasanga rugomba gushingira ku kimenyetso cy’ibaruwa yo ku wa 21/05/2019 Fundira Léon yandikiye Mutabaruka Cécile akamuha integuza y’iminsi cumi n’itanu (15) yo kuba yarangije kumusubiza ku neza imigabane ye. Ibi bishingiye ku kuba iyo Mutabaruka Cécile asubiza Fundira Léon uburenganzira bwe ku migabane ye bitarenze ku wa 06/06/2019, yari kumusubiza gusa iyo migabane cyangwa se agaciro kayo, nta zindi nyungu cyangwa se indishyi z’ubukerererwe asabwe kongeraho. Ariko kuko atabikoze ku neza kugeza ku wa 19/01/2024 agombye kubitegekwa n’Urukiko muri uru rubanza, Urukiko rurasanga igihe cy’ubukererwe kigomba kubarirwaho inyungu kingana n’iminsi 1.669 ibazwe kuva ku wa 06/06/2019 kugeza ku wa 19/01/2024, ni ukuvuga imyaka ine (4) n’amezi 6. [59] Ku birebana n’igipimo inyungu z’ubukererwe Mutabaruka Cécile agomba kwishyura Fundira Léon zigomba kubarirwaho, Urukiko rurasanga Urukiko rw’Ikirenga rwaratanze umurongo kuri iki kibazo mu rubanza RS/INJUST/RCOM 00014/2022/SC rwa Mugwaneza Carine Sandrine aburana na Bank of Kigali Plc rwaciwe ku wa 31/03/2023. Umurongo watanzwe muri urwo rubanza kandi wakurikijwe no mu zindi manza nyinshi zaciwe nyuma y’urwo, iziheruka zaciriwe umunsi umwe ku wa 29/11/2023 zikaba ari urubanza RS/INJUST/00027/2022/CA rwa Nyirabazungu Marie Jeanne n’abandi barega UKAM PROPERTIES Ltd n’abandi n’urubanza NO RPAA/00603/2022/CA– CMB RPAA/00047/2023/CA rw’Ubushinjacyaha na Mutesi Jackline n’abandi. Muri izo manza zose, umurongo watanzwe kandi ugikurikizwa ni uko inyungu z’ubukererwe zibarirwa ku kigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/average lending rate) gitangazwa na Banki Nkuru

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y’u Rwanda6; kuri ubu, icyo kigereranyo kikaba, nk’uko kigaragagara mu nyandiko yitwa Interest Rate Structure yatangajwe na Banki Nkuru y’u Rwanda ku rubuga rwayo www.bnr.rw/browsein/financial-market/money-market-interest-rates/monthly-interest-rates7, gihwanye na 15,8% . [60] Hashingiwe kuri icyo gipimo no ku gihe cy’ubukerererwe bwo kwishyura kingana n’iminsi 1.669 yasobanuwe haruguru, Urukiko rusanga inyungu z’ubukererwe Mutabaruka Cécile agomba kwishyura Fundira Léon zingana na 33.212.200 Frw x 15,8/100 x 1.669/360 = 24.328.121 Frw. [61] Muri rusange rero, Urukiko rurasanga Mutabaruka Cécile agomba kwishyura Fundira Léon amafaranga y’agaciro k’imigabane n’inyungu z’ubukererwe kangana na 33.212.200 Frw + 24.328.121 Frw = 57.540.321 Frw (amafaranga miliyoni mirongo itanu na zirindwi n’ibihumbi magana atanu na mirongo ine na magana atatu na makumyabiri na rimwe); naho VINE PHARMACY Ltd ikaba ntacyo igomba kuryozwa na Fundira Léon. D. Ibirebana n’amafaranga asabwa n’ababuranyi [62] Abahagarariye Fundira Léon basaba Urukiko rw’Ubujurire gutegeka Mutabaruka Cécile guha uwo baburanira 2.000.000 Frw y’ikurikiranarubanza na 10.000.000 Frw y’igihembo cya Avoka akubiyemo ayo mu Rukiko rw’Ubucuruzi, Urukiko Rukuru rw’Ubucuruzi ndetse n’ayo kuri uru rwego. [63] Abahagarariye Mutabaruka Cécile biregura ku mafaranga y’ikurikiranarubanza n’igihembo cya Avoka Fundira Léon asaba bavuga ko nta shingiro afite, kuko ikirego cye cy’ibanze nta shingiro gifite. Bavuga ahubwo ko Mutabaruka Cécile ari we ukwiye kuyahabwa, bagasaba ko Fundira Léon ategekwa guha Mutabaruka Cécile 500.000 Frw y’ikurikiranarubanza na 10.000.000 Frw y’igihembo cya Avoka. [64] Me Bizimana Shoshi uhagarariye VINE PHARMACY Ltd avuga ko kuba Fundira Léon yarasabye ko Vine Pharmacy igobokeshwa mu rubanza kandi azi neza ko ibyo asaba nta shingiro bifite kuko ntaho VINE PHARMACY Ltd ihuriye n’urubanza rwabo ahubwo agamije kuyangiriza izina agamije kuyiteza igihombo no kuyivanaho abaguzi bituma agomba gutegekwa kuyishyura indishyi zihwanye na 15.000.000 Frw, amafaranga y’ikurikiranarubanza angana na 1.000.000 Frw n’igihembo cya Avoka kingana na 5000.000 Frw, yose hamwe akaba ari 21.000.000 Frw. UKO URUKIKO RUBIBONA [65] Ingingo ya 111 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira : "Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza 6 Reba uduce twa 70 na 71 mu rubanza NO RS/INJUST/RCOM 00014/2022/SC, uduce twa 54 na 55 mu rubanza NO RS/INJUST/00027/2022/CA n’uduce twa 70-73 mu rubanza NO RPAA/00603/2022/CA – CMB RPAA/00047/2023/CA 7 Byasomwe ku wa 18/01/2024.

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kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [66] Urukiko rw’Ubujurire rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Fundira Léon asaba afite ishingiro, kuko ari we utsinze urubanza ku cyaregewe cy’ibanze, kandi kuba yarashatse Avoka wo kumuburanira n’ibyo yatakaje mu gukurikirana urubanza bikaba hari igihombo byamuteye, ariko kuko amafaranga asaba ari ikirenga, mu bushishozi bw’Urukiko rukaba rumugeneye amafaranga ibihumbi magana atandatu y’ikurikiranarubanza (600.000 Frw) n’amafaranga miliyoni imwe n’ibihumbi magana atanu (1.500.000 Frw) y’igihembo cya Avoka, ni ukuvuga amafaranga yose hamwe miliyoni ebyiri n’ibihumbi ijana (2.100.000 Frw), ku nzego zose uko ari eshatu urubanza rwanyuzemo. [67] Urukiko rurasanga amafaranga y’indishyi, ikurikiranarubanza n’igihembo cya Avoka Mutabaruka Cécile na VINE PHARMACY Ltd basaba batayakwiye kuko imyiregurire yabo ku kiburanwa cy’ibanze nta shingiro yahawe nk’uko byasobanuwe haruguru. III. ICYEMEZO CY’URUKIKO [68] Rwemeje ko ikirego cyatanzwe na Fundira Léon cyo gusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00461/2020/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 16/07/2021gifite ishingiro kuri bimwe ; [69] Rwemeje ko Mutabaruka Cécile aha Fundira Léon ingurane y’imigabane ye 50% yagurishije Vine Pharmacy ingana n’amafaranga miliyoni mirongo itatu n’eshatu n’ibihumbi magana abiri na cumi na bibiri na magana abiri (33.212.200 Frw). [70] Rwemeje ko Mutabaruka Cécile aha Fundira Léon amafaranga miliyoni makumyabiri n’enye n’ibihumbi magana atatu na makumyabiri n’umunani n’ijana na makumyabiri na rimwe (24.328.121 Frw) y’inyungu z’ubukerererwe ; [71] Rwemeje ko Mutabaruka Cécile yishyura Fundira Léon amafaranga miliyoni ebyiri n’ibihumbi ijana (2.100.000 Frw) y’ikurikiranarubanza n’igihembo cya Avoka ; [72] Rutegetse Mutabaruka Cécile kwishyura Fundira Léon amafaranga yose hamwe miliyoni mirongo itanu n’icyenda, n’ibihumbi magana atandatu na mirongo ine na magana atatu na makumyabiri na rimwe (59.640.321 Frw)