Mr. Motola, who managed the Negev Ceramics Group and Africa Israel Industries, placed improving the company's performance and meeting its goals at the top of the list of priorities. Mr. Motola instructed his employees, led by Mr. Ivshitz, to take all measures to achieve this goal.
Mr. Ivshitz was a senior and dominant manager in the Negev Ceramics Group, acted as Mr. Motola's right-hand man and took advantage of his accounting expertise, according to the indictment, in which Mr. Ivshitz repudiated, in order to plan and carry out the offenses as detailed.
Mr. Motola obtained the cooperation of his subordinates in committing the alleged offenses, while introducing a policy of providing personal benefits to his employees at the expense of the Negev Ceramics Group. Among other things, Mr. Motola ordered the financing of private vacations in Israel and abroad for defendant 3 and her family in the amount of tens of thousands of shekels, the financing of private vacations in Israel and abroad, dental and kitchen treatments for Ms. Ben Yosef and her family in the amount of approximately NIS 200,000, the provision of a loan of NIS 100,000 and the financing of a flight abroad for Mr. Ivshitz and his wife, in the amount of more than NIS 20,000.
2.2.a. The first charge
In the first indictment (attributed to the defendants), it was alleged that on the orders of Mr. Motola and Mr. Ivshitz, defendant 3, Ms. Dori, defendant 4, Mr. Mashiach and defendant 7, Mr. Kobani, made false entries in the documents of the Negev Ceramics Group, which led to the Negev Ceramics Group and Africa Israel Industries preceding the date of recognition of the revenues in their financial statements, all in order to present false representations regarding the Negev Ceramics Group's compliance with its objectives. As a result of the defendants' actions, according to the indictment, Africa Israel Industries' financial statements included misleading individuals between the years 2011-2014. Defendant 3 confessed and was convicted for her part in the acts.