The goods, which are the subject of indictment 4, were released according to an import license (P/114), in the name of the importer, allegedly JCC, and through the customs broker Noah Niv. As noted, the goods were released on the basis of a copy of an air transport document, bearing a forged stamp of the Arab Bank.
A fake supplier account was attached to the import register by the company Trust Exports Pte Ltd, and the sums appearing in this sales account are about one-fifth of the sums appearing in the real supplier's account ($181,870 in the real account, compared to $32,995 in the false account). Although no direct evidence was presented regarding the party who prepared the false supplier's account, it can be determined, on the basis of the circumstantial evidence, and on the basis of the conduct of defendant 1 in other cases, that the false account was prepared by him. Since the fraudulent scheme was hatched by defendant 1 and his accomplices, it is reasonable to assume that he was also involved in the preparation of a false and reduced supplier account, in order to evade payment of the full import taxes. Not only did defendant 1 take all the necessary actions in order to receive the goods fraudulently, without paying for them, he also took care to reduce the import amounts, in order not to pay the full required taxes, in the sense of "murder and inheritance".
In this context, it is worth mentioning the testimony of Ms. Hannah Oren, who testified that defendant 1 ordered various forms and documents, including a template of a supplier's account, which can be used for various purposes.
Since the cost of the goods was reduced by about 80%, the import taxes paid in the amount of NIS 23,454 were significantly less than the amount of tax that the importer was required to pay, while the testimony of the customs representative indicates that the amount of tax that was omitted is NIS 105,826.
The goods released in this indictment, as well as in the fifth charge, were received by defendant 4 for OPCI, which he owns.