The Magistrate's Court ruled that the total penalty range in this matter ranges from 4.5-8 years in prison. The fine range ranges from tens of thousands of shekels to hundreds of thousands of shekels. At the end of the day, he imposed on the defendant, among other things, 4.5 years in prison. The court took into account the circumstances of the defendant's life, the medical condition of the defendant and her children, and noted that this was a complex, unfortunate and not simple picture. For this reason, the court placed her sentence at the bottom of the compound (an appeal filed by the defendant pending in the District Court).
- Criminal Case (Shalom Chai) 37494-06-13 State of Israel v. Hassan et al . (2.10.13) - The defendant was convicted in two counts of conspiracy to commit a crime and fraudulent receipt of a thing under aggravated circumstances (multiple offenses). He was also convicted as part of another charge of maintaining false ledgers and using fraud, deception and subterfuge. The defendant, together with another, established a fictitious loan company and the two fraudulently received sums of money from citizens of ILS 5,910-5,910 for loans or work abroad. Antitrust fraudulently received about ILS 760,000. The defendant confessed and expressed remorse. The Magistrate's Court set a punishment range of 2-5 years in prison for the fraud and sentenced the defendant to 4 years in prison. The District Court rejected the mutual appeals filed regarding the sentence [Criminal Appeal Sentence (Haifa) 29459-11-13 Ibrahim v. State of Israel (6 March 2014)].
- Criminal Appeal (District Court) 30758-05-10 Arar v. State of Israel (July 13, 2010) - The appellant was convicted of conspiracy to commit a crime, forgery with intent to receive something under aggravated circumstances, use of a document under aggravated circumstances, fraudulent receipt under aggravated circumstances, and attempted receipt under aggravated circumstances. The appellant, together with others, took over land owned by a deceased person by forging many documents, including false management at the Land Registry Office, and when this was unsuccessful, they turned to the court for a declaratory judgment. In this regard, the parties reached a plea bargain in which the accuser limited herself to a sentence of 39 months in prison. The Magistrate's Court sentenced him, among other things, to 33 months in prison. His appeal was rejected. The appellant has a burdensome criminal record. Contrary to his case, the appellant is not a lawyer by profession and this is an isolated case.
- The accuser also mentioned a ruling regarding the thirteenth indictment of offenses under the Income Tax Ordinance, in which various punishment ranges ranging from 6-24 months in prison were prescribed and various punishments were imposed on the defendants between 6 months of community service and 12 months in prison.
In this context, I will add and note the words of the Supreme Court in Criminal Appeal Authority 4155/23 Habib v. the State of Israel (June 5, 2023), according to which "I have written more than once about the lateral harm of tax offenses to the state's ability to provide quality services to its citizens and to the preservation of solidarity and equality, and accordingly, about the need to impose real and deterrent punishment for these offenses: