All that the plaintiff stated on her own initiative in the affidavit of her main testimony on this subject was: "I was tried several years ago for failing to report to the Income Tax in the business I managed, I was punished, but there is nothing between my prosecution and the deceased's money..." (paragraph 35.3 of the affidavit, emphasis in original), and nothing more.
At a certain point in her cross-examination, the plaintiff finally admitted that "there were police all the time, all the time there were some kind of investigations, it was also related to the income tax and it was also related to the police" (ibid., lines 25-26). The emphasis, here and in every quote in the judgment, is mine and is not in the original unless stated otherwise).
- According to the deceased's inheritance order dated July 19, 2018, the plaintiff is his sole heir.
After the inheritance order was issued, according to the plaintiff, a friend of the deceased contacted her and revealed to her the existence of a bank account in Singapore in which the deceased held a sum of approximately US$1.2 million, which she was entitled to receive by virtue of the deceased's inheritance.
Following the discovery, the details of which she verified, the plaintiff contacted the Tax Authority and submitted on May 9, 2021, a declaration of capital in which she reported the said amount, paid the tax required of her at the end of the day as part of an agreement with the Tax Authority dated June 16, 2021, and received confirmation that she was not liable for taxes in respect of this amount and that the outstanding balance in accordance with the agreement was paid by her.
- The plaintiff approached the defendant with a request to open a bank account in her name, as aforesaid, and the defendant requested to complete details for this purpose, including information and references regarding the source of the funds.
In a letter dated July 5, 2021, the plaintiff's attorney referred to the defendant's demand for the completion of information and documents, and responded to it as follows, beyond the details of the plaintiff's request and the significance of its non-compliance: