2.1.c. Mr. Avihu Ivshitz – Defendant 2
Before describing Defendant 2 and the offenses attributed to him, I will emphasize that Defendant 2 denied the indictment, in some cases regarding the facts, and in others regarding legal arguments. Therefore, all of the following statements, the purpose of which is to describe the role of defendants 13-15 in the affair, is brought from what is stated in the indictment, without this expressing an opinion either regarding what is stated in the indictment, nor with regard to the heresy of defendant 2. In any event, to what is stated in this section of the sentence, defendant 2 agrees.
Mr. Avihu Ivshitz (hereinafter: Mr. Ivshitz, or Defendant 2), an accountant by profession, has worked at Negev Ceramics since 1998. During the period relevant to the indictment, Mr. Ivshitz served as the CFO and Business Development of the Negev Ceramics Group and was a member of the Group's management. By virtue of his position, Mr. Ivshitz signed the reports of Negev Ceramics. Ivshitz's salary was influenced by the performance of the Anti-Ceramics team and the team's achievement of its goals.
2.1.d. The Secondary Defendants
This category included the employees of the companies (some of whom were also members of the companies) and the defendants who committed the offenses according to the instructions of defendants 1 and 2.
Defendant 3, Ms. Galit Ben Meir Dori, who confessed and was convicted on the basis of her confession, served as a customer service manager since 2006. During the period relevant to the indictment, she was in charge of the invoice department of the Negev Ceramics Group. In this framework, she was responsible for the production of invoices for private customers and contractors throughout the Negev Ceramics Group.
Defendant 4, Mr. Shaul Mashiach (hereinafter: Mr. Mashiach or Defendant 4), who denied the charges against him in the indictment, began working at Negev Ceramics beginning in 1995. Since 2013, he has been a member of the management of the Negev Ceramics Group and served as the Group's Operations and Logistics Manager. As part of his role, he was responsible for meeting the Negev Group's supply targets and for issuing delivery notes. His salary was influenced by the Negev Ceramics Group's achievement of these goals.