Charge No. 11
- On September 5, 1999, defendant 1 submitted to the Customs Authority, on behalf of Schloss, and through the customs broker "Albany-International Clearance and Shipping Ltd.", a receipt for the import of goods into Israel of the type of radiotape and stereo systems. According to this note, the value of the goods is $29,809 and attached to it is a document that is supposed to be a sales account by Planas S.P.R.L. , which is supposed to be the supplier of goods.
The prosecution claims that this is a false sales account and that the registration made according to it is also false. The goods were not purchased from Planas S.P.R.L. Rather, it is from the company Tristar Electronics Pte. Ltd. from Singapore, for $39,571. This sum was paid by the method of documentation to be collected, through Mizrahi Bank, and through the company "Magnum Power Trade (1994) Ltd.", for defendant 1.
On the following date, defendant 1 sold his rights in the aforementioned goods to A. Journey Ltd.", by Shlomo Metuk.
Subsequently, Masa submitted to the Customs Authority seven additional false registrations, for the purpose of releasing the aforementioned goods, to which was attached a copy of the false sales account, which Masa received from defendant 1, through Shlomo Matuk. The prosecution claims that the aforementioned sales account was forged by defendant 1, with the aim of using it for the purpose of defrauding the customs and VAT authorities. In these acts, defendant 1 falsely declared that the value of the goods was lower than the real value, and as a result, he reduced the amount of import taxes that he would have been charged, had it not been for the fraud. The defendant used a forged document, misled the customs officials, defrauded the State Treasury and evaded the payment of import taxes in the total amount of NIS 44,895.
The prosecution further argues that defendant 1 received the proceeds from the sale of his rights in the goods, fraudulently and under aggravated circumstances, using the forged sales account, with the knowledge and intention that Masa's personnel would submit to the customs authorities false invoices based on a false sale account, for the purpose of releasing the goods.