With regard to the submission of false import receipts, the prosecution seeks to convict the defendant of six offenses of submitting a false invoice, six offenses of misleading a customs official in a particular detail that may impair the performance of his duties, six offenses of evading payment of customs duties to be paid, and six offenses of providing incorrect or inaccurate information without a reasonable explanation.
With regard to forgery and fraud against Mizrahi Bank, the prosecution seeks to convict defendant 1 of the offense of forgery of a document with the intention of obtaining something through it, using a forged document and receiving something fraudulently.
Defendant 1's arguments regarding the charges 9-10
- In the introductory part of defendant 1's summaries, as far as charges 9-14 are concerned, it is argued that the duplication in the sales accounts stems from "a complex transaction, with clear economic and commercial logic, which is customary in the international trade market called 'adoption of a transaction' and not from the will of the parties involved to evade the payment of import taxes in respect of the goods."
Such a transaction is intended for an orderer of goods who, after summarizing the details of the order with the supplier and beginning the execution of the transaction, encounters financial or other difficulties, due to which he is unable or unwilling to fulfill the obligation anchored in the order. Therefore, he sells his rights to another party, the adopting party, who steps into the client's shoes and replaces him. The goal will be to sell the rights in the order, at the full amount for the payment of the documentary credit, in order for the customer not to lose his money, but due to the decline in the market value of the goods, the ordering party is sometimes forced to sell his rights to the adopting party, at a price lower than the value of the full amount in the framework of the letters of credit.
The defense argues that in the transactions discussed in charges 9-14, the documentary credit was opened through a financing company, which is a third party, and not by the person ordering the goods, so that the rights in the documents are given to the financing company and not to the client. In such a case, the payment for the rights will be made by the transaction effort to the financier, who opened the documentary credit, in accordance with the debit note. After the transaction is adopted, the adopter has all the rights in the documents and the goods and can sell them to any other party, and issue a sales account in respect of this sale.