Limerick Circuit Court was told the car, a 07 reg, was worth €67,000 when it was bought new. When it was stolen in December 2013, it was valued at €17,000.
Polish national Tomasz Latek, a qualified mechanic, pleaded guilty to handling the stolen vehicle.
Judge Tom O’Donnell said when gardaí raided a garage in Fedamore they found Latek and another person effectively cannibalising the car for spare parts.
Latek, aged 31, with an address at 22 Cois Luachra, Dooradoyle, Limerick, admitted he had bought the car from another man for €3,500.
He told gardaí the gear box was giving trouble and decided to dismantle the car for spare parts in order to recoup what he had paid for it.
Latek did not ask any questions when buying the Audi, but accepted the price he got it for was very low.
He felt it was worth in the region of €10,000.
Judge O’Donnell said an aggravating factor was the loss and inconvenience caused to the owner.
Latek had offered to pay €2,500 compensation but had only paid €170 to date.
Judge O’Donnell imposed a two-year sentence, and suspended it on condition that the remainder of the €2,500 is paid within 12 months.