15.07.2026 19:57
In the investigation into the Ahbap Association, bank account activity of Haluk Levent's assistant Yeliz Kaya has been shocking. Reports indicate that Kaya carried out 100 title deed transactions on behalf of Ahbap Logistics in 2025 and 2026, and her bank accounts had transaction volumes of 5 billion lira in 2024, 10 billion lira in 2025, and 4 billion lira in 2026.
In the investigation regarding the claim that donations collected on behalf of the Ahbap Association were transferred to the suspects' accounts, the reports prepared by the Istanbul Police Department, the Tax Inspection Board (VDK), the Financial Crimes Investigation Board (MASAK), and the expert witness included findings on money movements, financial relations between companies, and various bank transactions.
STAGGERING FIGURES IN TAX REPORTS
The VDK report included the assessment that suspect Berkant Acil, the brother of suspect Haluk Levent, primarily conducted his commercial activities through the company named 'Koşan Adam Müzik Yapım.' According to the report, it was determined that in the years 2023, 2024, and 2025, Acil's company Koşan Adam Müzik Yapım carried out money inflows and outflows amounting to hundreds of millions of liras, and that during the same period, the account movements of Acil's other company, 'Koşan Trade,' also reached similarly high volumes.
The VDK opinion report stated that although suspect Yeliz Kaya had no official role within the Ahbap Association, she conducted 100 title deed transactions on behalf of Ahbap Lojistik in the years 2025 and 2026.
THE ASSISTANT'S TRANSACTION VOLUME REACHES 10 BILLION LIRAS
The report indicated that Kaya had a transaction volume of 5 billion liras in 2024, 10 billion liras in 2025, and 4 billion liras in 2026. The report noted that high-value money transfers were made between individuals and companies with no partnership relationship, and it assessed that money movements from jewelry and foreign exchange companies should also be examined from a financial perspective.
The report stated that high amounts of cash were deposited into Berkant Acil's bank accounts, with 97.3 million liras in cash deposited into his account in August and September of 2024 alone.
Additionally, the report included information that 1.5 million dollars deposited by Yeliz Kaya into Acil's account on September 10, 2024, was transferred back to Kaya's account the following day.
"POOL ACCOUNT"
The expert witness report in the investigation stated that findings indicated payments received from municipalities as progress payments were returned to Acil's accounts through various individuals and company accounts, and it was assessed that high-volume financial transactions were also conducted with Haluk Levent.
The report stated that a large portion of the payments transferred to Sur Müzik's account by municipalities for organizations were sent to different company and personal accounts, and from these accounts, money was transferred to the accounts of suspects Mehmet Sait Köse and Berkant Acil.
The report noted that Mehmet Sait Köse's account served as a 'pool account' where money from unidentified sources was collected. It assessed that intensive cash withdrawals were made from the accounts and that there were high-volume money transfers among family members.
The expert examination included findings that the Köse family's account was a 'cash register,' Sur Müzik was a 'shell company,' and the company actually carrying out the organizational activities was 'Koşan Adam Müzik Yapım,' owned by Berkant Acil.
IRREGULARITY IN THE FESTIVAL TENDER
In the expert witness report prepared as part of the corruption investigation into the Şile Municipality, the direct procurement tender for the 35th International Şile Cloth Festival was deemed irregular.
The report stated that before the tender, municipality officials met with some suspects, and although official records showed Sur Müzik as winning the tender, the organization was actually carried out by the Koşan Adam company.
The report included the assessment that within the scope of the organization, fake invoices were issued for services not actually received, inflating costs, and that payments from municipalities were circulated between different accounts through sequential money transfers.
The report stated that these money movements were also evaluated in terms of the crime of laundering proceeds of crime.
"CLAIM THAT MONEY SENT TO THE ASSOCIATION'S DRIVER WAS FOR HALUK LEVENT'S PERSONAL NEEDS"
The research report of the Istanbul Provincial Directorate of Civil Society Relations dated April 24, 2025, indicated that money was sent to the accounts of suspects Zafer Yay, Alper Çelik, and Emrah Gödeliner with the description 'Ahbap.'
The report included information that there were mutual money transfers with the association's employees and managers, and that these transfers were explained as 'allowance' in statements.
Additionally, the report recorded that it was stated that the money sent to the association's driver was for Haluk Levent's personal needs.
The report included findings that Alper Çelik, Zafer Yay, and Emrah Gödeliner had transaction volumes in their bank accounts exceeding their declared income levels. It stated that between 2020 and 2024, money inflows and outflows reached billions of liras, and that the descriptions 'debt' and 'cash payment' were mostly used in transfer descriptions.
The report noted that these individuals had intensive money transfer relationships with each other and with other suspects mentioned in the investigation, and that they also had mutual money movements with some individuals stated to have worked within the association.
FOREIGN AID NOT REPORTED
The report prepared based on MASAK analyses stated that transaction volumes of approximately 1.5 billion liras were detected in the accounts of suspect Alper Çelik, approximately 3 billion liras in the accounts of Zafer Yay, and approximately 2 billion liras in the accounts of Emrah Gödeliner.
The report noted that Çelik placed legal bets worth 190 million 270 thousand liras and lost this amount.
The report, which also included examinations of the Ahbap Association's foreign aid, determined that it received aid amounting to 1.3 million euros and 3 million dollars from abroad between June 6, 2023, and May 4, 2025.
The report included findings that notifications regarding this aid were not made and that financial records were not kept properly.