In light of the above, Louis approached Fadi Al-Amir al-Tayer (hereinafter: "Fadi") and offered him to purchase together with him and his brother Badie Kayuf (hereinafter: "Badie") 10,000 parts of the land, with Louis and Badie purchasing 3,000 square meters of the land and Fadi purchasing 7,000 square meters of the land. Fadi agrees to Louie's offer. Subsequently, Kaabia conducted negotiations for the purchase of the land with Moshe Pardes, Rachel's son (hereinafter: "Moshe") and it was determined that the price of the land would be ILS 900,000 (hereinafter: the "Transaction").
On June 12, 2011, at Fadi's request, the purchasers went to the defendant's office and asked him to represent them in the transaction. The defendant agreed and they signed irrevocable power of attorney. On June 15, 2011, the buyers met with Kaabia and the defendant in the defendant's office. At this time, the defendant made a false representation to the purchasers, according to which he would act to realize the transaction as detailed below: the ownership of 7,000 square meters of the land would be transferred to Nasreen, Fadi's wife (hereinafter: "Nasrin") for ILS 630,000 and the ownership of 3,000 square meters of the land would be transferred to Louis and Badie for ILS 270,000.
On various occasions, Fadi and Louie transferred money to Rachel, both by bank transfers directly to Rachel's account and through the defendant (without transferring a receipt or invoice to Fadi for this amount). Fadi paid purchase taxes and, at the defendant's request, also paid betterment tax, when the defendant undertook to him that the payment would be deducted from the amount he was supposed to pay for the transaction. On a date unknown to the accused, the purchasers paid the defendant a fee of ILS 50,000 and the defendant did not provide them with a receipt or invoice for this amount.
On August 1, 2012, the defendant met with Rachel and on that date forged a sale agreement with the intention of allowing the registration of ownership of part of the land in the name of Nasrin, Louis and Badia, in exchange for a payment of ILS 630,000, in lieu of the agreement whereby they were purchasing all the land, signed the document in the name of the purchasers without their knowledge and consent, and signed Rachel (hereinafter: "Fake Sale Agreement A").