In our case, the necessary distinction must be made between the harsh and the stringent:
For rulings on fraudulent offenses, see:
Criminal Appeal Authority 50075-05-25 Ron Cohen v. State of Israel (May 22, 2025); Criminal Appeal 7621/14 Aharon Gottesdiener v. State of Israel (01.03.2017) (in the case of the defendants: Aharon Gottesdiener, Meir Roimi and Meir Rosenthal); Criminal Appeal Sentence (Beer Sheva District) 37399-11-23 Shai Alfasi v. State of Israel (February 21, 2024). Criminal Appeal (Tel Aviv District) 43400-01-22 Awad v. State of Israel (21.03.22); Criminal Appeal (Nazareth District) 49812-05-10 Kadah v. State of Israel (07.09.10); Criminal Appeal (Haifa District) 1366/04 State of Israel v. Yitzhak Ben Nahum Mizrahi (11 November 2004); Criminal Case (Shalom Krayot) 35941-12-20 State of Israel v. Aharon Binyamin Moreno (19.12.2021); Criminal Case (Shalom Be'er Sheva) 50167-09-19 State of Israel v. Amin Abu Madi'am (12.09.21).
For rulings on offenses that are not cheating that deal with exams, see:
Criminal Appeal (Tel Aviv District) 20402-11 24 State of Israel v. Habish (09.07.25); Criminal Case (Shalom) Haifa) 27858-05-13 State of Israel v. Rachel Kedem (10.12.13).
For rulings on tax offenses and money laundering, see also:
Criminal Appeal Authority 7135/10 Yigal Chen v. State of Israel (3 November 2010); Criminal Case (Jerusalem District) 50384-05-21 State of Israel v. Kochman et al . (December 12, 2024) (in the case of Defendant 1).
The circumstances of the commission of the offenses:
- The circumstances of the commission of the offenses in our case are exceptional in their severity, since defendants 1 and 2, together with other conspirators, established and managed a huge and unique venture whose sole purpose was to deceive and deceive the Ministry of Education and the tax authorities for the sake of money.
- It is impossible to overstate the degree of planning, organization, and methodology that characterized the wrongful acts of the defendants who managed the fraud and fraud project as if it were a "manufacturing plant", which provided, inter alia, with the following services:
"Advertising and Marketing" - See, for example, sections 10-12 of the facts of the amended indictment.