All other defendants, including former Barcelona presidents Bartomeu and Rosell, denied any wrongdoing.
DIS, which owns a chain of supermarkets in Brazil’s Sao Paulo region, initially sought five-year jail sentences for Neymar and his father, who is also the player’s agent.
But at the end of the trial it called for a revised prison sentence of two and a half years for Neymar and four years for Neymar’s father, but the defendants were acquitted.
Neymar, who won the Champions League with Barcelona in 2015, left for PSG in 2017 for a world record 222 million euros ($234 million) transfer fee, with the Paris side activating his release clause.