The prosecution further argues that defendant 1 is responsible for the commission of the offenses involved in the submission of the false registers, presumably carrying out through another, in accordance with section 29 of the Penal Law.
Assuming that the person who submitted the documents to the Customs does not have a criminal intention, then it is a matter of carrying it out through someone else, "since when they received the documents ready to be submitted to the customs broker for release, they were like a tool in the hands of Uri Resch."
If, on the other hand, any of them has a criminal intention, then it is a matter of joint execution, together with Defendant 1.
Evidence, which corroborates the involvement of defendant 1 in the commission of the offenses, is found in the "Schloss" company binder (P/207), where working papers of accounting were found between "Schloss" and the customs brokers, who submitted the records in charges 9-14.
These documents are handwritten by Dina Leibo, the secretary of defendant 1, in his office in Rishpon. Dina Leibo did not know that the "Schloss" company was connected to Elhanan Tenenbaum, and according to the prosecution, if there had been truth in the claim of defendant 1 that it was Tenenbaum, who used the "Schloss" company in connection with the import records, Mrs. Leibo would not have produced the aforementioned working papers as the secretary of defendant 1, without mentioning Elhanan Tenenbaum, in this context.
The prosecution argues that it has proven with countless pieces of evidence the responsibility of defendant 1 for forging the supplier's accounts and using them, and handing them over to Shlomo Metuk for the purpose of selling the documents. This evidence is based on the confession of defendant 1 as it emerges from his statement (P/321), where he also admitted that the forgery of plan accounts
was done with the aim of reducing the tax amounts that are supposed to be paid by the "Schloss" and "Danidov" companies.
These statements are supported by the testimony of Defendant 3, Araldo Frisi, the owner of Plans, as well as by the fact that Defendant 1 impersonated a different name before Mrs. Hannah Oren, who printed the Plans accounts for him.