On this occasion, Munir transferred the sum of ILS 150,000 in cash to Majda, which she transferred to the defendant, after she counted the money. The defendant, Majda or anyone on their behalf, did not give Munir a receipt or a tax invoice for this amount.
In order to carry out the aforementioned real estate transaction, which he was not authorized to do as aforesaid, the defendant forged many documents and signed them with signatures that appeared to be Beckman's signatures, without Beckman's knowledge and without lawful authority, as well as the intimidation of his signature, allegedly, by virtue of his qualification as a lawyer. The defendant forged many documents, including the sale agreement, a "declaration of sale/purchase of a right in real estate" form to be submitted to the Real Estate Taxation Authority, a calculation of betterment tax, a request for payment of an advance on account of betterment tax to the Real Estate Taxation Authority, a power of attorney, registration from the rights register, a request to register a warning note and a bill of sale. He did all this with the intention of enabling the fraudulent registration of ownership of the land in the name of Lausanne and Fares in the Land Registry (hereinafter: "Land Registry") and with the aim of evading tax.
The defendant submitted to the Land Registry Office in Haifa the forged sale agreement, the forged power of attorney and the request to register a warning note, knowing that the documents were forged, and with the intention of registering the warning note. Based on all of this, a warning note was immediately registered in the Land Registry. Later, after paying the taxes that were determined, based on the forged documents, a certificate for registration was given by the Real Estate Taxation.
On February 26, 2017, the defendant submitted the forged bill of sale and a certificate of registration received from the Real Estate Taxation Authority to the Bureau, with the intention of allowing the fraudulent registration of the land ownership in the name of Lausanne and Fares at the Bureau. On the basis of these, the registration of ownership of the land in the name of Lausanne and Fares in the Land Registry was immediately transferred. In December 2017, after the transfer of ownership of the land was discovered by Beckman, the documents and transactions that were supposedly signed between Beckman and Lausanne and Fares were canceled.