"The tax offenses harm the state coffers and the principle of equality between taxpayers."
- In the commission of the offense of prohibition of performing an action with prohibited property (money laundering), the defendants significantly harmed the protected values that concern the integrity and purity of the financial system and the prevention of economic profit from criminal activity.
See the Supreme Court's words in a criminal appeal 3712/08 Eliezer Schweber v. State of Israel (30.3.09):
00"Money laundering causes great damage to the country's economy, and harms the resilience of society."
0
The Customary Punishment Policy:
Cheating in exams:
- The courts have referred to the fact that the phenomenon of cheating in the various exams is common and very easy to carry out and the need to combat it as a result.
See on this matter Criminal Appeal 71568/03 (Tel Aviv District) State of Israel v. (15.12.04):
"... As an appellate court that hears many appeals, we encounter the same cases of falsification of the results of various tests, whether it is a psychometric test or other entrance exams to various bodies or institutions.
This is a common phenomenon. The offenses in this case are very easy to commit... This fact illustrates the need to fight them."
The case law also held that in the event of a violation of the integrity of the exams, proper weight should be given to considerations of deterring the public.
See in this regard Criminal Appeal (Nazareth District) 57521-05-15 Bana v. State of Israel, October 6, 2016:
"In the law, the trial court ruled that by their actions, the appellant and the other defendant violated the principle of exam integrity, and that the court must convey a clear and clear message to the public in general and to the student public in particular, that this method is not worthwhile."
Tax Offenses and Money Laundering:
- In a large number of rulings, the Supreme Court has addressed the severity of tax and money laundering offenses and the need to increase the punishment in order to deal with them.
See the Supreme Court's words in Criminal Appeal 3725/19 State of Israel v. Muhammad Zidan et al . (January 27, 2020):