Caselaw

Criminal Case (Tel Aviv) 40013/05 State of Israel v. Uri Resch - part 213

September 13, 2011
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In addition, defendant 1 admitted that the intention was to forge the supplier's accounts, in order to defraud the customs authorities, and in his words, "The supplier's invoice for a different appeal PLANAS was submitted by the Danidov Customs Company and also by Schloss Customs Company.  These supplier accounts had lower amounts than the real supplier's accounts, because the importer Schloss and Danidov thereby reduced the value of the goods and in the process paid lower import taxes than should have been paid." 

According to Defendant 1, the accounts of the supplier  of a different appeal were printed by PLANAS at the request of Elhanan Tenenbaum, in order to "...  to replace the real vendor accounts with a different reset appeal whose value was approximately three times the value of the goods quoted in the PLANAS accounts.  In some cases I printed the accounts of the supplier   of different appeal PLANAS and in other cases Elhanan printed the accounts of the supplier  of different appeal PLANAS.  I printed the bills at the Migdal Printing Office in Herzliya, and in one case I printed them at my home with a different appeal provider  , PLANAS." 

The words of defendant 1 speak for themselves, and they reflect the reality in its entirety, apart from the fact that he acted at the request of Elhanan Tenenbaum, who has nothing to do with the transaction of importing goods from Opsa.

In addition, defendant 1 admitted that he had handled tax invoices of the Sevilla company, which he gave to defendant 6.  He claimed that he received the invoices from Elhanan Tenenbaum, a claim that, as stated, was false.  The defendant confirmed that he received a sum of money from Yigal Fadlon that covered the imports that were allegedly made by the Danidov company, using the supplier accounts of PLANAS and the tax accounts of the Sevilla company.

When defendant 1 was presented with the import receipts, to which the supplier accounts of PLANAS were attached, the defendant confirmed that he was the one who printed the false supplier accounts, and transferred them to defendant 6, Yigal Fadlon.

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