With the intention of enabling the registration of ownership in the name of the purchasers in the Land Registry and in order to evade tax, the defendant forged a declaration of sale/purchase of a right in the land and a sale agreement between the purchasers - Rezeq, Amla and Najwa and Rafael, and tried, with the help of Majda, to fraudulently obtain a parcel, which constitutes 2,100 square meters of the land for the purchasers under aggravated circumstances.
The defendant submitted the forged documents to the Real Estate Taxation Authority with the intention of enabling the registration of ownership of the said part in the name of the purchasers and with the aim of evading tax. Subsequently, Rafael and the purchasers were obligated to pay betterment tax and purchase tax respectively, and the defendant filed an objection to real estate taxation on the betterment assessment.
On March 21, 2013, Rafael arrived in Israel for a visit, and on April 1, 2013, he learned that he had been charged betterment tax in the amount of ILS 114,788 for the sale of parts of the land. Rafael reported to the Real Estate Taxation that he had not executed a real estate transaction and that the assessment had been frozen by the Authority.
In his actions, the defendant, with Majda's assistance, received the sum of ILS 240,000 fraudulently under aggravated circumstances.
The Facts of the Sixth Indictment
- On the relevant dates of the indictment, Manara Abu Hammoud (hereinafter: "Manara"), Morad Abu Hammoud (hereinafter: "Morad"), Malka Abu Hammoud z"l, Galila Abu Hammoud z"l, Gamila Abu Hammoud z"l, Aqel Abu Hammoud z"l, Dib Abu Hammoud z"l (hereinafter: "the owners") were registered as owners of 1122/3672 lots (representing an area of 1122 square meters), in the land identified as Plot 76 in Block 11501. In the jurisdiction of the Daliyat al-Carmel Local Council (hereinafter: the "Land").
On a date that is not known to the accuser, in 2015, moving to August 4, 2015, Rushdie Halabi approached the defendant with a request that he handle the registration of the ownership right in the land, in the name of his son, Bassem Rushdi Halabi (hereinafter: "Halabi").