The defense is of the opinion that the testimony of defendant 4, Avi Kalamaro, who claimed that OPCI did not order the goods from Opsa and that he was not in contact with defendant 1 in connection with the transaction in question, should not be accepted. Defendant 1 claims that this version of Kalmaro is incorrect and that he was in contact with him regarding a reset order, and that he even made the order himself. The fact that the prosecution decided to retract the allegations in the case of Defendant 4 substantiates Kalmaro's motives for removing responsibility from his shoulders.
Defendant 1 further claims that when OPCI received the documents and transferred them to Danidov, the need arose to receive original sales accounts of Plans in order to submit them to the Customs Authority. Since there was no reason to wait for the printing of Plan's sales account in Belgium, which would have greatly delayed the process of releasing the goods, Christian Roger contacted Defendant 1 and informed him that he would mail him a number of blank, original and colorful firm pages of the Plans company. Roger stated that whenever it was necessary to issue an original sales account in the name of Plan and deliver it to the company in Israel, Defendant 1 would be able to print the account in Israel on those papers, according to his exact instructions. This means that Defendant 1 printed the Balance accounts in Israel with permission and authority. He printed the accounts on the aforementioned firm pages, according to Plan's instructions, at the Migdal printing office, under the management of Mrs. Hannah Oren.
After OPCI opened the first letter of credit in favor of Opsa, as part of Plan's order, it became clear that OPCI's obligo had been exhausted, and therefore it was necessary to find a source of funding for the rest of the documentary letters that were supposed to be opened. The solution chosen was the financing of the remaining documentary credits by Roberto Wagman and his company, Kirosel. Since there had already been an agreed outline between the various companies, it was agreed that OPCI would remain the credit developer, while Defendant 5 and Kyrosel would provide the actual financing.