The aggravating circumstances find expression in the scope of the criminal activity, the great sophistication that the defendant discovered, and the monetary value inherent in the forgery of the documents.
Accordingly, the defendant will be convicted of six offenses of using a forged document, according to section 420 of the Penal Law.
In the case of fraudulent receipt of the reduction in import taxes, the defendant will be convicted of one offense of fraudulent receipt under aggravated circumstances, according to section 415 of the Penal Law. Here, too, we are dealing with the commission of the offense under aggravated circumstances due to the scope of the criminal activity, the great sophistication shown by defendant 1, and taking into account the fact that we are dealing with the commission of additional offenses.
In view of my factual determinations regarding the plan to evade or reduce the payment of import taxes, and the implementation of the plan, I convict defendant 1 of one offense of evading the payment of customs duties to be paid, under section 212(a)1 together with section 218 of the Customs Ordinance.
Defendant 1 will be convicted of six offenses of preparation, transfer and presentation of a sales account that is supposedly true and in fact is not, according to section 212(a)3 together with section 218 of the Customs Ordinance.
In addition, I convict the defendant of six offenses relating to the submission of a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.
I do not see any need or place to resort to an offense involving misleading a customs official in a particular detail that is liable to impair the performance of his duties, when it is the same factual system, and I acquit defendant 1 of the offenses under section 212(a)6 together with section 218 of the Customs Ordinance.
Since, among all import taxes, there was also a liability for purchase tax, I convict defendant 1 of six offenses of providing false information or a false document, in an important detail, under section 22(a)1 of the Purchase Tax Law (Goods and Services); and six offenses of doing an act in order to evade payment of purchase tax, under section 22(a)5 of the Purchase Tax Law.