(d) Lack of documentation of NIS 260,000 - There is no dispute that there are many money transfers between Yechezkel and the defendant, and at certain points in time they make an offset in relation to the sums that each gave to the other. Yehezkel testified to this, and so did the defendant.
See, for example, the testimony of the accused: "Regularly I transferred to his mother who was in the hospital, to his father's assistant, to his sister, that his father passed away, that his mother passed away, I transferred to his cousin $30,000 for all the funerals and all the stories, all the time there were calculations between me and Haim, it's a chapter of life from 1981 we work together regularly, it wasn't something that was unusual, as I can tell you too, I'm coming to Miami too, I'm taking money from him..." (Prov. p. 1422, s. 28).
See also the testimony of Yechezkel in Prov. pp. 1037-1038, which shows that in the framework of the relationship with the defendant, the latter pays for the apartment insurance for him; the costs of his visit to Israel; Booking flight tickets for friends and other expenses from various expenses.
Ezekiel even explicitly stated: "... Anyone who needs help comes to me, I send him to Roy" (Prov. p. 1037, s. 9).
Yehezkel's use of the defendant as a legitimate "conduit" for transferring funds to entities in Israel is a use that has been proven by the evidence, and this can be seen as a significant reinforcement of Yehezkel's (and the defendant's) version that he asked the defendant to make available to Ben-Eliezer the same loan that Ben-Eliezer requested.
During the evidentiary stage, various e-mail correspondence was submitted in which various calculations and financial deductions that were made between Yehezkel and the defendant over the years were documented, but not in a continuous or uniform manner (P/293, hereinafter – The various accounting documents).