The documents of Mizrahi Bank documenting the aforementioned activities are found in P/143.
The lawsuit claims that the documents were sold, through Shlomo Sweet, to the "A. Masa Ltd.", which belongs to Mickey Aharon, and the goods were released through the buyer's customs broker, in the name of the "Schloss" company, and according to the account of the supplier of Plan, which is fake and reduced in price.
Defendant 1 tried to attribute the fraud to the buyer, Miki Aharon, but even if he had succeeded in doing so, this would not help him, since he himself was involved in the fraudulent acts, including the use of a false Plan's supplier account.
Although it was Mickey Aharon who submitted the documents to the Albanian customs broker, the offense should be attributed to Defendant 1 because he is responsible for delivering the false certificates, which are based on a forged account of the Plans company, to Shlomo Matuk, who delivered the documents to Mickey Aharon.
Thus, defendant 1 should be viewed as a joint perpetrator or as an executor through another.
An examination of the import records reveals that, based on the fake supplier's account, the value of the reduced goods was determined to be NIS 126,845 (P/157), and after adding various expenses, the cost of the reduced goods is NIS 256,890, while the real cost of importing is NIS 341,021.
The prosecution claims that the main profit, which derives from the difference between the real cost and the reduced cost due to the fraud, was left in his hands by defendant 1, in the amount of NIS 63,514, while the buyer enjoys a discount of about 6% of the real value of the goods.
In his cross-examination, Defendant 1 was asked who, according to him, was the perpetrator in this charge. The defendant's answer was that no offense was committed at all, and if so, then the offender is Miki Aharon.
The prosecution claims that there is no difficulty in contradicting this claim, since Miki Aharon has no access to a plan account, while defendant 1 admitted that he was the one who produced the supplier accounts of this company. In addition, it was proven that Miki Aharon did not benefit from the fraud, since he paid for the goods a sum that is very close to its real cost.