VIII. Providing false information with the aim of evading or evading tax under aggravated circumstances, according to Section 117(II)1+(II2)2-3 To the Law From the"From.
- Issuing a tax invoice or a document posing as a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, with the aim of evading or evading tax in aggravated circumstances, according to Section 117(II)3+(II2) 2-3 Law From the"From.
- Use of fraud, deception and subterfuge with the aim of evading or evading tax in aggravated circumstances, according to Section 117(II)8+(II2)2-3 Law From the"From.
In the body of the indictment, the prosecution claimed that on a date unknown to the accuser, defendants 1 and 4, through defendant 3 and the firm "Forum Office Import and Export", entered into a transaction with a Luxembourg-based company called "European Technical Trading", in a transaction for the purchase of goods of the type of computer processors. The indictment alleges that the transaction was allegedly intended for an ICC company in the Palestinian Authority. According to the prosecution, the ICC is a false name, which was used by the defendants for the fraudulent activity, and it does not express a real corporation or firm. According to the terms of the transaction, the consideration was supposed to be paid in the form of documentation to be collected.
One day in July 2000, the goods were received in Israel by the freight forwarder, the "Transclal" company, which held the goods until they were released. The indictment stated that the import documents were received at the Height Bank.
According to the prosecution, the defendants took a copy of a bill of lading prepared for the order of the collecting bank, and stamped a forged bank stamp on it, all without paying the consideration for the goods, and without the bill of lading being redeemed by them, and it was transferred in their favor by the collecting bank.
To the counterfeit bill of lading, the defendants attached a document pretending to be a sales account from Trust Exports Pte. Ltd" of New York, in the amount of $32,995, a company that is projected to be the supplier of goods. The indictment claims that the aforementioned sales account is not genuine, since the goods that are the subject of the import license were not purchased from Trust Exports Pte. were to be purchased from European Technical Trading, for $181,970.