Charge No. 13
- On September 27, 1999, defendant 1 submitted to the Customs Authority, on behalf of Schloss and through the customs broker "Morris A. Raphael Ltd.", a receipt for the import of goods into Israel of the type of microwave ovens. According to the list, the value of the goods is $30,542.40, 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, according to him, the supplier of the goods. On the following date, defendant 1 submitted to the Customs Authority another false receipt for the release of some of the aforementioned goods, to which a copy of the false sales account was attached. The prosecution claims that the goods were not purchased from Planas S.P.R.L. , but were purchased in the name of OPCI from Shunde Glanz Electric Appliance Factory Ltd of China, for $40,723.20.
The prosecution further claims that the rights to the balance of the goods that have not yet been released were sold by defendant 1 through Shlomo Metuk to "M.E.C. Television Marketing Ltd.", which acted to release the balance of the goods and bore the balance of the reduced import taxes, due to the actions of defendant 1. Defendant 1, through Shlomo Metuk, gave to "M.E.C. Television Marketing Ltd." the false supplier's account, which was attached to twelve registers, which she submitted for the purpose of releasing the goods. In doing so, defendant 1 reduced the amount of import taxes he would have been liable for, had it not been for the fraud. In doing so, defendant 1 misled the customs officials, defrauded the State Treasury and evaded the payment of import taxes in the total amount of NIS 39,478.
According to the prosecution, defendant 1 received the proceeds from the sale of his rights in the goods, fraudulently and under aggravated circumstances, using the false sales account, with the knowledge and intention that the people of "M.E.C. Television Marketing Ltd." would submit false records to the customs authorities, which were based on the false sale account.