In a motion filed in court, Goldman said it has been a "victim" of 64-year-old Gupta's criminal conduct and violation of his duties as the firm's director.
"As a result of Gupta's conduct, Goldman Sachs has incurred nearly seven million dollars in external legal fees and costs in conducting an internal investigation, in responding to numerous government requests in parallel criminal and civil investigations and proceedings, and in attending to other resulting legal matters," the investment banking giant said in court papers.
"Goldman Sachs is entitled to... and now seeks reimbursement of those legal fees and related costs that were a direct and foreseeable result of Gupta's offence," it said.
"The Court should award Goldman Sachs 6.90 million dollars in restitution for legal fees and related costs."
Manhattan's federal prosecutor Preet Bharara, on behalf of the government, said in a separate filing to the court that "the government respectfully submits that Goldman, as the 'victim' of Gupta's crimes, is entitled to recover all attorney fees" that were incurred by the investment bank due to Gupta's offences.