The name of the supplier that appeared in the account, which was attached to the import registers, is, as stated, the Manhattan Company of New York, with the account addressed to the Palestinian ICC Company , while the name of the importer is ICT Company from Rishon LeZion. There is no dispute that this is a false and forged supplier account, and no one has claimed that the real supplier is a Manhattan company, or that there is any connection to this company to the import transaction. No explanation was given, during the trial, as to the meaning of the appearance of this party, as someone who was presumed to be the supplier of the goods, and there is no dispute that the value of the goods appearing in this account is $285,000, as opposed to the sum appearing in the account of the real supplier (Rasco), $405,861.
Although no direct evidence was brought regarding the involvement of defendant 1 in the preparation of the forged supplier account, I accept the prosecution's argument that this is the same method of action that was taken by this defendant, in the framework of charges 1 and 2, and as will be clarified later, he did so in the other charges in this group, charges 4-7.
There is no dispute that defendant 1 ordered from the Migdal office in Herzliya the printing of various documents, including a template of a sales account, and according to the testimony of Ms. Hannah Oren, a file was prepared, through which it was possible to generate supplier accounts. The witness stated that the person who commissioned the work introduced himself as "my father", and to the plaintiff's question, she identified defendant 1 as "my father". According to her, she spoke to "Avi" at first in Hebrew, and later, when it became clear to her that it was someone who spoke French , "then I would chat with him in French" (p. 90 of the transcript, para. 29).
In the cross-examination on behalf of counsel for defendant 1, the identification of defendant 1 as the same "father" was not undermined, and I determine as a fact that defendant 1 did indeed impersonate "my father" when he appeared at the offices of Migdal, for the purpose of producing various documents, which were used in the framework of some of the affairs described in the indictment.