Defendant 6, Yigal Fadlon, was Piccolo's manager-Wine and its controlling shareholder. In order to increase their profits and gain an advantage over their competitors, according to the prosecution, defendants 5 and 6 sought to fraudulently reduce the amount of import taxes that they were obligated to pay when the goods were imported into Israel. Accordingly, they decided to import Opsa products to Israel through the shell company, from which Piccolo will purchase-To line up the imported goods at a reduced price, by way of defrauding the tax authorities.
The prosecution claims that in order to realize their plan, defendants 5 and 6 conspired with defendants 1 and 4 to defraud the customs authorities by reducing the amounts of customs, purchase tax and appeal Taxes that they must be paid for the import of goods. This is done by forging sales accounts and presenting false sales accounts, according to which the prices are up to a third lower than the real cost of the goods. The prosecution further claims that according to the fraudulent scheme, defendants 4 and 5, through corporations under their control and through bank accounts, set up a line of credit for issuing bank letters of credit in order to finance imports. The defendants ordered goods from the supplier Opsa in the name of "OPCI Personal Computers (Israel) Ltd.", which appears to be an importer in the letters of credit opened by defendants 4 and 5, through corporations under their control and bank accounts. Defendant 4, Avi Kalamaro, was a manager OPCI and a principal holder of its share capital. According to the fraudulent scheme, upon the arrival of the goods and the receipt of the import documents from the bank, the letter of credit was opened, and the original supplier invoices were replaced with fake and false invoices, in which the price of the goods was reduced by up to a third. On various occasions, the defendants submitted to the Customs Authority, on behalf of the Danidov Company, which was presented as an importer, through customs brokers, notes on the import of goods into Israel. To each register, the defendants attached a document posing as a sales account from a company Planas S.P.R.L., which is seen as the supplier of goods.