A 48-year-old man who has denied being "the main player in an organised crime group" will be sentenced next week for failing to pay tax on €27,000 cash found in his home.
Brian Grendon of Rowlagh Park, Clondalkin in Dublin, pleaded guilty at Dublin Circuit Criminal Court to a charge of failing to remit income tax payable.
The charge under the Taxes Consolidation Act 1997 carries a maximum penalty of up to five years' imprisonment or a fine.
Detective Garda Liam Enniston told the court that Grendon's home was searched on 19 January 2022.
He and his partner were there at the time and gardaÍ found eight white envelopes with cash in a wardrobe in a bedroom.
A small bundle of unwrapped cash was also found and a total of €27,725 was seized.
Grendon was arrested and questioned and although he exercised his right to silence, he did tell the gardaí the cash could be from cars and did not belong to his wife or children.
He also denied that the money was the proceeds of crime or money-laundering and said it was the legitimate proceeds of selling cars.
It was put to him that this was not true and that gardaí believe the cash to be the proceeds of crime and that "you are a main player in an organised crime group".
However Grendon denied this and told the gardaí he had been in the car business for 13 years.
He said he was dealing in cash for the cars and said he had a bill with Revenue of €1 million, including penalties, that he was trying to resolve.
Grendon provided a letter from his accountant which outlined that he was the director of a company and that this company was advised to trade in cash due to difficulties at that time.
He also denied being part of an organised crime group when asked about other seizures of cash and drugs by gardaí and denied involvement in crime.
The court heard it took Grendon 36 hours and a night in a garda station to eventually reply "yeah" to the question as to whether all his cash was legitimate and that Grendon said he "liked staying in a garda station".
He was also asked about a dog grooming business and said it was nothing to do with him and not his business.
Gardaí were subsequently satisfied that other money found in the house belonged to Grendon's wife, who runs her own business, and it was returned to her.
The court was also told that Grendon has been in the car trade since 2008, has no addiction issues, has three adult children and is assisting his mother who has health issues.
Defence counsel Keith Spencer said his client originally faced a money-laundering charge but indicated at every point that these were legitimate funds.
Judge Orla Crowe said the court required confirmation of the amount of income tax payable on the money found and adjourned the case for finalisation until 4 February.
Additional reporting: CCC Nuacht
