The prosecution further claims that JCC is a corporation registered in Israel, and that those who are registered as its shareholders are Jan Schwartzman and Meir Ben Shimon as straw men, when in fact this corporation was registered by the defendants, who used it for their own needs.
The defendants handed over the forged bill of lading, the false bill of sale, and the packing list of the goods to the customs broker, Noah Niv, who, at their request, on behalf of JCC, drew up an import license, according to which the value of the goods was only $32,995. The lawsuit claims that the real value of the goods is $181,870, and that this amount was not paid to the supplier of the goods at all.
The customs broker paid reduced import taxes for the defendants, who received the goods through a transport company.
In their actions, the defendants forged documents (the bill of lading bearing the forged bank stamp and the false sales account) and used them to fraudulently receive the goods, as well as a reduction in import taxes, all under aggravated circumstances.
The false sales bill was forged by the defendants in order to use it for customs fraud, and in order to disguise the fact that they had taken the goods illegally.
In doing so, the defendants also falsely declared that the value of goods was lower than the real value, and led to a reduction in the import taxes to which they would have been obligated, had it not been for the fraud.
The indictment also alleges that the acts were committed by the defendants together, with the aim of deceiving the supplier of the goods and in order to fraudulently evade the payment of import taxes.
Due to the use of the false documents and the deception of customs officials, the defendants evaded the payment of import taxes in the amount of NIS 104,235.
With regard to defendant 4 – Avraham Kalmaro – it was claimed that he received the goods knowing that they had been obtained in the crime.
Charge No. 5
- Since all the parties see this indictment as a "coordination charge" to the fourth charge, the details regarding this indictment will be presented before the prosecution and defense arguments are presented.
This indictment is also attributed to defendants 1-4, and it involves the following offenses:
- forgery of a document with the intention of obtaining something through it under aggravated circumstances, according to Section 418 Law The Penalties (2 offenses).
- Use of a forged document, according to Section 420 Law The Penalties (2 offenses).
III. Fraudulent receipt under aggravated circumstances, according to Section 415 Law The Penalties (2 offenses).
- Receipt of assets obtained by crime, according to Section 411 Law The Penalties.
- Preparation, transfer and presentation of a sales account that is supposedly real and in fact is not, according to Section 212(A)(3) Together with Section 218 To the Ordinance Customs.
- Submission of a false listing, according to Section 212(A)4 Together with Section 218 To the Ordinance Customs.
VII. misleading a customs official in a particular detail that may impair the performance of his duties, according to Section 212(A)6 Together with Section 218 To the Ordinance Customs.