In accordance with the totality of the evidence, I determine that it was defendant 1 who prepared the forged supplier's account and submitted it in the name of Schloss, as an integral part of the import license.
I have already noted that the supplier account of Storella is surprisingly similar to the supplier account of Contel of London, it is prepared in the same format, with the details relating to the company (address, telephone and fax numbers) identical. This strengthens the evidence, from which it clearly emerges that defendant 1 was involved in the forgery and presentation of the false documents.
Here, too, the intention was to bring about a reduction in the required import taxes, which was realized, as planned.
The testimony of Yehoshua Levin, the manager of the Continental Customs brokerage company, shows that Defendant 1, and he alone, was in contact with him regarding the release of goods that are the subject of the tenth indictment, even though the expenses were paid to him by means of checks issued by Alon Granot, the owner of Magnum.
The amount of import taxes evaded by Defendant 1, as a result of the use made of the false sale account and the reduced cost, is NIS 106,582. Thus, the defendant committed the offenses attributed to him in the framework of this indictment.
Charge No. 11
- In the present case, the payment to the supplier, Tristar from Singapore, was not made by letter of credit, but by way of documents to be collected, through the bank account of the Magnum company, which belongs to Alon Granot. The payment to the supplier was made through Mizrahi Bank, as appears from the bank's documents, P/143.
The documents were sold, through Shlomo Sweet, to a man named Miki Aharon, the owner of the A. Masa Ltd., and were released in the name of Schloss, according to a fake and discounted supplier account of PLANAS.
To the import register (P/157), as well as to the warehouse release notes (P/158-P/164), a supplier account of PLANAS in the amount of $29,809.50 was attached to Schloss, and it is needless to say that this is a false and forged supplier account.