In the framework of defendant 1's criminal activity, it is also a matter of reduced payment of VAT, and therefore I convict defendant 1 of six offenses of providing false information or report with the aim of evading tax, in aggravated circumstances, under section 117(b)(1) together with section (b2) of the VAT Law. The aggravating circumstances are enshrined, as stated, in sections 117(b2) 2 and 3 of the VAT Law.
In respect of the issuance of the false tax invoices of the Sevilla company, which has been proven to be the full responsibility of defendant 1, I convict defendant 1 of ten offenses relating to the issuance of tax invoices or a document pretending to be a tax invoice, without making or undertaking to make a transaction in respect of which the invoice or the said document was issued, under aggravated circumstances, in accordance with section 117(b)3 together with section (b2) of the VAT Law.
The aggravating circumstances are enshrined, as stated, in sections 117(b2) 2 and 3 of the VAT Law.
In the report submitted by the company for the tax year 1999, it was reported that various transactions were carried out by the company in which the tax paid by the company in respect of the inputs was identical to the amount of the tax appeal collected in the framework of the transactions. The reports were submitted by the bookkeeper Pinchas Basson (P/249), even though he was not provided with invoices attesting to inputs.
According to the witness, he contacted defendant 1 at least five times and asked to receive the invoices attesting to inputs, but he was not informed of this to this day.
Pinchas Basson testified that Defendant 1 responded to his requests by saying: "... Sooner, later I will bring it to you, I don't have time at the moment, I'm not available" (p. 1764 of the transcript, paras. 5-6).
Since the input invoices were also not presented in court, and it can be determined as a fact that there are none, I convict defendant 1 of the offense of deduction of input tax without having a document, as stated in section 38, in aggravated circumstances, under section 117(b)5 together with section (b2) of the VAT Law.