For this purpose, Kayuf and Saker approached the defendant in order to draw up the sale agreement and transfer the rights in the land in the name of Saker's mother, Atef Saker (hereinafter: "Atef"). The defendant entered into a sale agreement between Kayuf and Atef, according to which Kayuf undertook to sell the land and the building to Atef for a payment of ILS 475,000 (hereinafter: the "Sale Agreement").
On a date that is not known to the accuser exactly, after November 18, 2013 and moving to November 20, 2013, the defendant, or anyone on his behalf, entered into a false sale agreement, in which it was recorded that the area transferred from Kauf to Atef was 871 square meters, the consideration for the transaction was ILS 69,000, omitted the transfer of the building and signed on the document as Atef's proxy (hereinafter: "False Sale Agreement").
In addition, the defendant, or anyone on his behalf, prepared a "Declaration of Sale/Purchase of a Real Estate Interest" form intended to be submitted to the Real Estate Taxation Office by signing a signature that appeared to be Atef's signature, stating on it that the value of the transaction is ILS 69,000 and the area transferred is 871 square meters, and verified Atef's signature by virtue of his position as a lawyer (hereinafter: the "Declaration"). The defendant did this knowing that the area transferred was 1742 square meters and that the value of the transaction was not less than ILS 475,000 and in order to evade tax. On November 20, 2013, the defendant submitted the declaration and the false sale agreement to the Haifa Land Taxation.
In light of the declaration, Kayuf and Atef were obligated to pay betterment and purchase tax payments, respectively, according to the transaction value of ILS 69,000. Subsequently, betterment tax in the amount of ILS 9,920 and purchase tax in the amount of ILS 4,140 in cash were paid, and a confirmation of payment was received on a certificate of approval for registration in the real estate books. On December 9, 2013, the defendant submitted the registration certificate and the deed of sale to the Land Registry Office in Haifa, and on December 15, 2013, the rights were registered in the Land Registry in the name of Atef Saker.