Defendant 5 repeatedly claims that he "did not manage Piccolo Line, did not control it, did not operate it and did not receive a salary from it just as he did not do with Opsa."
As far as Opsa is concerned, defendant 5 was the exclusive concessionaire in Israel, and in the case of Piccolo Line Ltd., he was a supplier, from whom the company acquired the right to import and distribute Opsa products in Israel.
Defendant 5 claims that the presentation of OPCI as the one who placed the order from scratch came into the world after Defendant 6 informed him that he wanted to suspend the import of the goods from Reset, which forced Defendant 5 to locate another party to step into his shoes. For this reason, OPCI appears in the OPCI documents as an importer, and the supplier's accounts have been recorded in a different appeal from this company. Later, Yigal Fadlon decided to purchase the imported products, after their release from customs, in order to maintain his position as the exclusive distributor of Piccolo-Line Ltd.
After the documents were received from Opsa, and the consideration was paid in full to this company, Defendant 5 transferred the documents to Defendant 1, and thus his part ended. It is not related to the other companies mentioned in the indictment, such as PLANAS, Sevilla and Danidov.
As stated, the main argument of defendant 5 is that he is not the controlling shareholder of Piccolo-Line Ltd., and according to the control tests in the corporation, he had neither formal control nor functional control over this corporation.
Therefore, as claimed by defendant 5, he should not be convicted of complicity in the acts of fraud against the tax authorities, as attributed to him in the indictment.
As to the prosecution's alternative request, it was argued that defendant 5 should not be regarded as an active manager, since he is not an officer or a functionary in the corporation, he does not work for the corporation, and he does not have the ability to control and supervise matters in respect of which an offense is alleged to have been committed.