Lawyers acting for the 46-year-old millionaire told the High Court in Edinburgh that their client no longer accepts that he was involved in a criminal racket.
The businessman fled Scotland in 2012 and hid in Turkish controlled northern Cyprus to escape receiving a jail sentence for the crime.
He arrived in Edinburgh earlier this week on an Easyjet flight from Paphos.
He was arrested by Cypriot Police in January 2014 for carrying a fake passport.
In 2012 Voudouri was facing prison after admitting that he had cheated the taxman out of millions of pounds by claiming VAT on bogus transactions.
Voudouri, of Bridge of Allan, Stirlingshire, deposited the cash into bank accounts in Cyprus, Greece and Switzerland.