On a date that is not known to the accuser, in August 2018, the keyboard paid the defendant ILS 5,000 for legal fees and the keyboard was not given an invoice or receipt for the payment.
With the intention of enabling the registration of ownership in the name of a keyboard in the Land Registry, the defendant forged a form "Declaration of Sale/Purchase of a Right in Real Estate" to be submitted to the Real Estate Taxation Division and wrote that for the sale of the land, a monetary consideration of ILS 22,000 was agreed, knowing that the actual consideration for the land was ILS 110,000 (hereinafter: the "Declaration"). He also forged a request for payment of an advance on account of betterment tax by the purchaser and a sale agreement.
The declaration, the application and the sale agreement were submitted to the Real Estate Taxation Department in Haifa, and in view of the declaration and the request, Cohen and Keylda were obligated to pay betterment and purchase tax payments, respectively, according to the transaction value of ILS 22,000, in lieu of a payment for which they would have been obligated, had the defendant declared to the tax authorities, that the value of the transaction was ILS 110,000 as agreed.
On a date that is not known to the accuser precisely, close to August 28, 2018, the defendant handed the keyboard a voucher for payment of purchase tax in the amount of ILS 2,200 and a receipt for the payment of betterment tax in the amount of ILS 3,300 in order to prove to the keyboard that the defendant was promoting the registration of the rights of the keyboard in the plot. Shortly after January 8, 2018, he handed the defendant an open check in his name, in the amount of ILS 34,500 (hereinafter: "the third check"). The defendant submitted the third check for deduction at M.R.M. Express in a tax appeal and received the sum of ILS 32,900 in cash after deducting the discount fee in the amount of ILS 1,600.
Later, the defendant forged an irrevocable power of attorney and a request to register a warning note. On December 26, 2018, the defendant submitted to the Land Registry Office in Haifa the application for the registration of a warning note and a forged power of attorney, and on the basis of them, a warning note was fraudulently registered in the Land Registry immediately.