Aharon Calderon, the owner of Lantex, which opened letters of credit in transactions in which the import licenses were submitted by Schloss, also stated that he did not know Elhanan Tenenbaum in connection with Schloss, and as far as he was concerned, control of this company belonged to defendant 1.
On the basis of the aforesaid, it can be determined that Defendant 1 was the one who operated the Schloss company and it was he who was behind the submission of the registers in which Schloss appears as the importer of the goods, and these records were accompanied by false and forged supplier accounts, in which the value of the goods was significantly reduced.
From here I will proceed to discuss each of the charges that fall under group 9-14.
Charge No. 9
- According to the documents of the letter of credit (P/137), the goods that are the subject of the ninth indictment were imported from Rasco from Hong Kong for $43,380. There is no dispute that the letter of credit was opened at Bank Leumi in Israel, at the request of defendant 1, through the Lantex company, which belongs to Aharon Calderon.
On the other hand, defendant 1 submitted to the Customs Authority, through the customs broker, Mentfield Ltd., an import license in the name of Schloss, to which was attached a sales account from the London-based Contel Company, which was supposed to be the supplier of the goods. In this sales account, the cost of the goods is $31,688 .
Subsequently, defendant 1 submitted to the Customs Authority six additional records for the purpose of releasing the aforementioned goods, to which the false sales account was attached.
As stated, there is no dispute that Contel of London is not the supplier of the goods, and no real evidence has been brought regarding the existence of this company in London.
On the basis of all the evidence presented to me, including my positive determinations regarding the forgery of supplier accounts by defendant 1, I determine that the supplier's account on behalf of Contel of London is also a false and forged account prepared by defendant 1 for his criminal purposes. This account is made in a similar format to other vendor accounts, such as PLANAS and Storella accounts.