The brothers are accused of helping to launder money stolen by fraudsters from five companies in Colombia, Italy, India and Abu Dhabi. The money was reportedly paid into accounts under the name of Akpo, after the receipt of fake email invoices.
The money was then reportedly withdrawn by the Sodje brothers with a proportion of the money going to their mother Elizabeth. Both Sam and Efe are now on trial at the Old Bailey, yet Akpo has refused to return to the UK from his home in Dubai.
Sam was not the only brother with a footballing background, as both Efe and Akpo enjoyed professional careers in England.
Efe, 35, played for a number of English clubs, including Huddersfield, Crewe Alexandra and Bury and also competed for the Nigerian national team at the 2000 African Cup of Nations and 2002 World Cup.
Akpo, 37, was a journeyman throughout his career, playing for 17 clubs including Port Vale, Sheffield Wednesday and Hibernian. He made 339 career appearances and scored 86 league goals in a 13-year career.
The brothers a denying all of the charges, alongside alleged accomplice Emmanuel Ehikhamen, and their trial continues.