Goren did not provide any satisfactory explanation in his interrogation for the fact that he demanded that the buyers be stocked with cash, and did not clarify why he did not make do with bank transfers or bank checks. In my opinion, it is clearly understood that Goren did so in order to be able to receive large sums of money without lawfully reporting to the tax authorities, and at the same time, he knew that in this way he would be able to evade future lawsuits, since a buyer who collaborated in the fraud of the tax authorities would not be in a hurry to file a lawsuit against him while exposing his illegal way of conduct.
In his interrogation, Goren was confronted with the content of a recording between him and Mr. Attias, in which Goren noted that VAT should be paid on the "regular part" of the consideration, and that another part of the consideration would not be delivered personally and that VAT should not be added to it. In his responsa, he first claimed that he wanted to stand on Mr. Attias's jar (p. 1629, questions 11-20), and then claimed that he intended that part of the money would be used as a "donation to the Ohel Moshe Synagogue" (p. 1630, paras. 5-6; ibid., p. 1631, s. 23-26). He later claimed, "I didn't even know if a deal was going to be made here" (p. 1633, question 21), and therefore "I flowed" (ibid., question 25). The alternating versions of Goren's transfer of the place of discussion on the matter are not reliable. The words that were exchanged between him and Mr. Attias clearly showed that some of the monies that were paid for the transfer of the Goren hearing place were not expressed in the contract, and for this reason it was said that part of the consideration would be paid by personal delivery and that there would be no room to add VAT on it. Goren himself said in his conversation with Mr. Attias that he was "limited in saying these things to people who come from abroad and I don't know them. This is precisely the point at which a mediator should do the work" (Appendix N/18, p. 22, paras. 6-7). The attorney for Goren's hearing also argued before Mr. Attias that there are matters on which it is not possible to talk on the telephone (Appendix N/18, p. 7, questions 6-9; p. 23, questions 2-9 and p. 27, questions 11-14), while in his interrogation he found it difficult to clarify why it was not possible to talk about this by telephone (p. 1702, questions 7-11). These words speak for themselves.