MOSCOW, July 3 (RAPSI, Diana Gutsul) - The attorneys representing Sergei Magnitsky, the late Hermitage Capital auditor, and the fund's CEO William Browder have completed presenting their evidence in a tax evasion lawsuit, RAPSI reports from the courtroom on Wednesday.

The defense has studied written evidence in the court over several court sessions, including the records of Magnitsky's questioning. The document proved that Magnitsky did not admit his guilt, that he never provided any services to Browder and insisted that the fund's companies had indeed hired people with disabilities.

Magnitsky's lawyer refused to present any evidence citing his client's relatives' disapproval of the proceedings.

Browder is believed to have illegally purchased Gazprom stock when foreign ownership of the world's largest natural gas producer was restricted.

He is also on trial in absentia alongside Magnitsky for the alleged embezzlement of hundreds of millions of rubles from the federal budget by manipulating tax returns between September and October 2007.

Hermitage Capital maintains that it paid 5.4 billion rubles ($180 million) in taxes, but the money was stolen by corporate raiders with the help of law enforcement officials.

Magnitsky, who died in pretrial detention in Moscow in 2009, was prosecuted for this theft. The case was closed after his death, only to be reopened later. Under Russian law, a person can be prosecuted after their death.

In March 2013, Browder announced that Hermitage Capital would cease its operations in Russia.