The aggravating circumstances were detailed in sections 117(b2), 2 and 3 of the VAT Law.
In addition, defendant 1 will be convicted of the offense of preparing, managing or authorizing another to prepare or manage false ledgers or other false records, under aggravated circumstances, under section 117(b)6 together with section (b2) of the VAT Law, insofar as it relates to the provision of the false details in the reports of the tax appellant of the Sevilla company.
The aggravating circumstances are detailed in sections 117 (b2), 2 and 3 of the VAT Law.
In the circumstances of the case, I see no reason to convict defendant 1 of committing another offense of using any fraud or trickery, with the aim of evading or evading tax, under section 117(b)8 together with section (b2) of the VAT Law, and he is acquitted of this offense.
The last offense in the eighth indictment concerns failure to maintain ledgers, in accordance with section 117(a)7 of the VAT Law, with respect to the Danidov company.
In my opinion, the prosecution did not prove this guilt beyond a reasonable doubt, since according to its method as well, a number of reports were submitted to the tax appellant on behalf of the Danidov company, and in accordance with the confession of defendant 1 to the investigator Effi Ezer (P/419), this was done by him. This indicates the connection that this defendant has with the Danidov company, as has already been determined by me, but there is no evidence of non-bookkeeping, as claimed by the prosecution.
As to the argument that these are false reports, even though there is a suspicion in this matter, on the basis of the prosecution's calculations at p. 259 of its summaries, I am unable to determine this beyond a reasonable doubt, and therefore I acquit defendant 1 of committing the offense of not maintaining books of accounts, under section 117(a)7 of the VAT Law.
The indictment also attributed offenses to defendant 4, Avi Kalamaro, who is the owner of OPCI. During the trial, the prosecution announced that it was retracting the accusations attributed to this defendant, as part of the eighth charge.