In his actions, the defendant fraudulently received ILS 110,000 under aggravated circumstances.
The Thirteen Facts of the Indictment
- Beginning in 1999, the defendant was the owner of a law firm registered as a licensed dealer file No. 23463680 (hereinafter: the "business"). The business's assessment file was managed by the Haifa Income Tax Assessor. The defendant was obligated to prepare ledgers and records in accordance with the provisions of the Income Tax Authority, as well as to submit an annual report on his income from the business to the tax assessor.
During the years 2011-2018, the defendant prepared and maintained false ledgers and records in the business, intentionally and with the intention of evading tax payments, by receiving payments for the service he rendered in the business, and failing to issue transaction invoices for them. During the periods between January 1, 2012-December 31, 2012, January 1, 2016-December 31, 2016, and January 1, 2018-December 31, 2018 (hereinafter: the "relevant periods"), the defendant had income from the business, in an amount not less than ILS 992,000.
The defendant, using deception and deception, did not report in the annual reports he submitted to the tax assessor in 2012 and 2016 the full income that accrued to him from the business, by submitting to the bookkeeper, every year, a form in which he reported an amount of income that was less than the amount of income he actually derived from the business, with the intention of evading tax payments. The defendant, using deception and subterfuge, did not report to the tax assessor the income he had in 2018, with the intention of evading tax payment.
In 2012, the defendant's actual income was ILS 240,000 (excluding VAT) and he reported an actual income of ILS 15,000, i.e., he did not report income of ILS 225,000. In 2016, the defendant's actual income was ILS 290,000 (excluding VAT) and he reported an income of ILS 74,300, i.e., he did not report an income of ILS 215,700. In 2018, the defendant's actual income was ILS 462,000 (excluding VAT) and he did not report any income in that year.