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.
According to the allegations in this indictment, defendants 1-4, on or about August 24, 2000, through defendant 3 and the firm "Forum Office Import and Export", contracted with the company "ICP International Computer Products Belgium BV", in a transaction for the purchase of goods of the type of computer processors. This, as it were, for a company called "Palestinian Resources Limited" (Hereinafter: "PRL"), which are in the territories of the Palestinian Authority. The indictment claims that this company was used by the defendants for their needs, and that its name does not represent a real corporation or firm. Here, too, the consideration was supposed to be paid by the method of documents to be collected.
One day in September 2000, the goods were received in Israel by the freight forwarder, Avner Yulzari, when the import documents were received at the Height Bank. The defendants took a copy of the bill of lading prepared for the order of the collecting bank, stamped a forged stamp on it, without paying any consideration for the goods, without redeeming a bill of lading, and without the collecting bank converting the bill in their favor.
The defendants attached to the counterfeit bill of lading a document pretending to be a sales account dated September 6, 2000 of the company. "Trust Exports Pte. Ltd" from the State of New York for $84,050, with this company expected to be the supplier of the goods.