As a result of the actions of defendant 1, reduced import taxes were paid in the cumulative amount of NIS 425,000, which is the sums estimated at the time the goods were stored, and needless to say, they do not include fines and arrears interest. The testimony of the customs official, Yaakov Chibutero, indicates that the estimated amount of the evasion of import taxes is NIS 617,125.
As stated, defendant 1 is behind the preparation of false tax invoices and a different appeal by Sevilla, according to which it sold the goods to Piccolo Line. There is no doubt that these are false invoices, since this company was not involved in the import or purchase of the goods from the importer, and therefore this is not a real transaction, for which tax invoices can be issued.
The total amount in the invoices of the company is 3,227,373.91₪.
As I have determined, defendant 1 is behind the activities of Danidov and Sevilla, and therefore all the tax offenses that can be attributed to these companies, as detailed in the indictment, were carried out under the responsibility of defendant 1, who was supposed to submit periodic reports to the tax authorities, and to provide truthful reports about transactions carried out within the framework of these corporations.
Below I will address the series of offenses attributed to defendant 1 in the framework of the eighth indictment, and I will note at this point that I am not comfortable with the excess of the offenses detailed in this indictment, even though I did not find a legal defect in it.
I will add further that I also did not find in the prosecution summaries the factual basis for attributing dozens of offenses of the same type to one defendant or another, and therefore, I intend to focus on the main point, and not to descend into unrealistic resolutions.
Defendant 1 is behind the forgery of six supplier accounts in the name of PLANAS, as detailed above, and I convict him of six offenses of forgery of a document with the intention of obtaining something through it under aggravated circumstances, under section 418 of the Penal Law.