VIII. Providing false information with the aim of evading or evading tax under aggravated circumstances, according to Section 117(II)1 + (B2)2-3 of 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, cunning 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.
The accuser claims that on a date unknown to her, defendants 1 and 4, through defendant 3 and the firm "Forum Office Import and Export" contracted with the company "European Technical Trading" from Luxembourg, in a transaction for the purchase of computer processor goods, ostensibly for a company ICC.
As alleged in the fourth indictment, a company named ICC It is an empty name that does not express a real corporation or firm. Here, too, the terms of the transaction were payment of the consideration by the method of documents to the collector.
The accuser claims that on one of the days of July 2000, the goods in Israel were received by the freight forwarder – a company "Trans Clal" that held them until they were released, and the import documents were received at the Bank of Height.
In such a case, too, the defendants took a copy of the bill of lading prepared for the order of the collecting bank, and stamped a forged bank stamp on it, without paying the consideration for the goods, and without the bill of lading being redeemed by them and lawfully transferred in their favor by the collecting bank.
The defendants attached to the counterfeit bill of lading a document pretending to be a 'sales account' dated June 28, 2000 by the "Trust Exports Pte. Ltd" of New York, for $29,740, a company that is presumed to be the supplier of goods.