The prosecution also pointed to a transcript, from which it appears that defendant 5 presented himself as a manager of the Piccolo Line company in a tax appeal (P/315), and since defendant 5 is not registered as a shareholder or director of the company, he should be regarded as the company's CEO or the company's business manager.
In addition, the prosecution claims, defendant 5 was also involved in making decisions regarding the marketing of imported goods to large customers in Israel. Thus, for example, the prosecution presented the document, P/430, which is a letter on behalf of the TV shopping channel, addressed to Roberto Wagman and Yigal Fadlon, both of Piccolo-Line Ltd., with a summary of a meeting on a subject relating to the shopping channel.
The prosecution further argues that the structure of the transactions, which is the subject of the eighth indictment, was intended for a single purpose, and that is the purpose of fraud. There was no reason to ask Ofsa to issue a different OPCI appellant account , and there was certainly no reason to release the goods in the name of Danidov, when the sale of the goods to Piccolo Line in a tax appeal was made through the Sevilla company, which issued tax invoices in an amount exceeding the price paid to Opsa.
According to the prosecution's approach, "the purpose of this structure is twofold: to shift the blame from Piccolo to Wine and its creditors, to shell companies that lack an address and identity, and the second, to allow the registration in the books of a large publisher from the publishing house according to the false import records."
Therefore, the prosecution argues, defendant 5 should be viewed as a full accomplice to the actions of defendants 1 and 6, and he should be convicted of all the offenses attributed to him in the indictment, within the scope of the eighth indictment.
Alternatively, the prosecution argued that even if the court determines that defendant 5 is not an accomplice to the fraudulent acts, he should be convicted "according to the derivative responsibility of an active manager".