The sale was made to pay Yukos' US$ 27.5 billion tax bill, Yuganskneftegaz was originally sold for US$9.4 billion to a little known company Baikalfinansgroup which was later bought by the Russian state-owned oil company Rosneft.
The sale of Yuganskneftegaz was not enough to pay Yukos' tax bill.
$9.4 billion is less than $27.5 billion, so the sale of Yuganskneftegaz which garnered $9.4 billion couldn't have been enough to pay the $27.5 billion tax bill.