In summary, I convict Defendant 6 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, as far as the forgery of the supplier accounts of PLANAS is concerned. Even if the documents were forged by defendant 1, there is no doubt in my opinion that this was with the knowledge and opinion of defendant 6, as part of the fraudulent plan that was hatched between the two.
The aggravating circumstances are reflected in the scope of the criminal activity carried out by defendant 6 together with defendant 1, in the great sophistication that the defendants showed in committing the offense and in the amount of the fraud vis-à-vis the tax authorities.
In addition, I convict defendant 6 of six offenses of using a forged document, under section 420 of the Penal Law.
Defendant 6 will also be convicted of one offense of fraudulent receipt, under aggravated circumstances, under section 415 of the Penal Law, for receiving the reduction in import taxes fraudulently, as I detailed above.
This offense was committed under aggravated circumstances, taking into account the scope of the criminal activity, the great sophistication shown by the defendants, and in view of the fact that additional offenses were committed.
Since this is a plan intended to bring about a significant reduction in the payment of import taxes, a plan that took shape, I convict defendant 6 of one offense of evading payment of customs duties that must be paid, under section 212(a)1 together with section 218 of the Customs Ordinance.
In addition, I convict defendant 6 of six offenses of preparation, transfer and presentation of a sales account that is supposedly genuine, and in fact is not, under section 212(a)3 together with section 218 of the Customs Ordinance.
Defendant 6 will be convicted of six offenses of submitting a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.