On November 10, 2015, the defendant and Jamal signed two irrevocable powers of attorney authorizing attorney Yehuda Malach to transfer the rights in part from the defendant as seller to Jamal as a buyer (hereinafter: "irrevocable power of attorney"). In addition, the defendant and Jamal signed a "Notice of Trust" form, according to which the defendant is the trustee and Jamal is the beneficiary, and also stated on the form that the payment paid by the beneficiary for the plot is ILS 75,000 (hereinafter: "Notice of Trust"), in order to evade tax.
On November 10, 2015, the defendant entered into a sale agreement between him and the brothers Rommel, Judd and Majed Ablini and falsely stated that the consideration for the land was ILS 150,000. In addition, the defendant stated in the agreement that if payment for betterment levy applies, it will be paid by him (hereinafter: the "sale agreement with Avlini").
Subsequently, on November 11, 2015, the defendant submitted to the Real Estate Taxation Office a form "Declaration of Sale/Purchase of a Right in Real Estate" in which he falsely declared that the value of the transaction was ILS 150,000, the sale agreement with Avlini, a notice of trust and the two irrevocable power of attorney, in order to evade tax.
On March 17, 2016, the defendant entered into a sale agreement with Wael Sa'id (hereinafter: "Sa'id"), according to which 500 square meters of the land would be transferred to Sa'id for ILS 80,000, and the defendant undertook in a sale agreement to provide Sa'id with the Regional Council's approval of the absence of a betterment tax debt (hereinafter: the "Sale Agreement with Sa'id").
On April 11, 2016, a request was received by the Regional Planning and Building Committee "Reches Carmel" for approval for payment or non-payment of betterment levy. On May 31, 2016, an appraiser's assessment was received according to which the amount of the betterment levy on the land was ILS 41,972 (hereinafter: the "assessment"). On June 2, 2016, the defendant arrived at the Carmel Ridge offices and received the assessment.