In this regard, the organ is a 'person-corporation' (in the words of the Honorable Justice Y. Kedmi in the Nehoshtan case), that is, its actions and thoughts are both his own as a human being, and for which he will bear criminal liability, and also of the corporation whose "cover he wears", in the words of the Honorable Justice N. Arad inCriminal Appeal (National Labor) 13/07 Nir Am Cohen Vegetables Agricultural Cooperative Society in Tax Appeal v. State of Israel - Ministry of Industry, Trade and Labor (published in Nevo, 2009, at paragraph 44 of its judgment). See also the Galant case, the words of the Honorable Justice M. Ben Porat, at pp. 749-750).
The rule is that both the organ and the corporation should be prosecuted, and not that the corporation should be exempted. This was discussed by Kremnitzer and Ghanaim, The Responsibility of the Corporation (at p. 80):
"When the offense was committed by an organ, the criminal liability of a corporation is contingent on the criminal liability of the organ – the direct perpetrator. Admittedly, the criminal liability of a corporation is direct and independent. However, in such a case, it is also dragged and annexed and sucked all its criminality from the act of the direct act...Therefore, in such a case, the prosecution of the corporation is connected, in principle, to the prosecution of the direct actor, and the criminal liability of a corporation is a collective liability that is added to the liability of the direct actor...There is an identity between the organ and the corporation, and therefore the prosecution of the corporation also requires in principle the prosecution of the organ.".
Prof. Feller clarified the conceptual basis for this (Feller, Penal Law, vol. 1, 701):
"The basic function of criminal liability is... To achieve non-recurrence in the future of the offense, by turning the consciousness of those who have experienced it and those who are exposed to experiencing it. This goal can be achieved by exercising this responsibility to the conscious individual alone. No additional liability to a legal body will be of any use if the liability towards this individual has not been exercised at all or sufficiently."