At this time, Hilmi signed an irrevocable power of attorney in favor of the defendant and transferred to Majda ILS 180,000 in cash, in exchange for the purchase of the lot. Majda, or anyone on her behalf, did not provide Hilmi with a receipt or a tax invoice for such amount. Later, Hilmi met with Majda, and transferred an additional ILS 2,000 for the lot and ILS 3,000 for the defendant's fees.
The defendant, with Majda's assistance, tried to fraudulently obtain the land for Hilmi under aggravated circumstances, posing as the landowner's proxy and forging many documents with the intention of allowing the registration of ownership in Hilmi's name in the land registry. The defendant forged a form "Declaration of Sale/Purchase of a Right in Real Estate" intended to be submitted to the Real Estate Taxation Department, in which it was stated that the monetary consideration for the lot was ILS 46,000, knowing that the actual consideration for the lot was ILS 182,000 (hereinafter: the "Declaration"), in order to evade paying tax. The defendant also forged a form "Application for payment of an advance on account of betterment tax by the purchaser". The forged documents were submitted to the Real Estate Taxation, Hilmi and Cohen were obligated to pay betterment and purchase tax payments, respectively, according to the transaction value of ILS 46,000, in lieu of a payment they would have been obligated to pay, had the defendant declared to the tax authorities that the value of the transaction was ILS 182,000 as agreed. On August 19, 2018, Hilmi paid purchase tax in the amount of ILS 2,760 for the purchase of the lot.
On a date that is not known to the accuser exactly, on and around December 24, 2018, the defendant forged an irrevocable power of attorney, a sale agreement and a bill of sale. At that time, the defendant submitted the forged deed of sale, the forged power of attorney and a certificate for registration in the land registry to the Land Registry Office in Haifa, with the intention of illegally registering the ownership of the plot in the land registry in the name of Hilmi. On the basis of these, the registration of ownership of the land fraudulently in Hilmi's name was immediately transferred to the Land Registry.