Salford Red Devils have failed in their appeal against a six-point deduction for breaching the Super League salary cap.
In April, the club were found guilty of exceeding the wage bill limit of £1.825m in 2014.
"Okay, we didn't declare the payments but it doesn't justify the six-point deduction," Koukash told PA. "At the end of the day, there are still a lot of questions to be answered by the RFL.
"Once the decision of the original tribunal was made, it was very hard to turn it around, but it is very important for everyone to know that we did not breach the salary cap and the RFL maintained and produced a salary cap log - that I will produce in due course - that contains damning evidence of their inability to properly police the cap.
"I don't know what else can be done. I'm going to leave it at that for now until we get the written document. I will run it past a QC."
The £5,000 fine issued to Salford has also been upheld.