This offense requires the perpetrator's awareness of the fact that the goods were obtained through the commission of an offense that is a crime, and there is no doubt in my opinion that defendant 4 was aware of the fact that the assets, which came into his possession, were obtained in a criminal manner that constitutes a crime (such as: fraudulent receipt of something under aggravated circumstances).
However, I have not been persuaded that defendant 4 was an accomplice to the entire fraudulent scheme, including the forgery of documents and the use of a forged document, described in the fourth charge and even in the fifth charge, and therefore I am of the opinion that he should be acquitted of the other offenses attributed to him in the framework of these charges, due to doubt.
In summary: I convict defendants 1 and 3 of two offenses of forgery of a document with the intention of obtaining something through it under aggravated circumstances, under section 418 of the Penal Law. Here, too, the aggravating circumstances lie in the great sophistication that the defendants showed in the scope of the commission of the offense, and in the great financial value involved in it.
Defendants 1 and 3 will be convicted of two offenses of using a forged document, under Section 420 of the Penal Law.
In addition, defendants 1 and 3 must be convicted of the offense of fraudulent receipt under aggravated circumstances, under section 415 of the Penal Law, for receiving the goods without paying for them. Here, too, we are dealing with a conviction for only one offense, and not for two offenses as requested by the prosecution.
Only Defendant 1 is convicted of offenses under the Customs Ordinance and the VAT Law, as far as the presentation of the false sales bill is concerned, with the aim of evading payment of the real import taxes.
In addition, I convict defendant 1 of the offense of impersonating another person, under section 441 of the Penal Law. This was due to his impersonation of another person, Haim Zaruk, in front of Pinchas Basson, with the intention of deceiving him.