The prosecution seeks to reject the version of defendant 1, according to which he served as a mediator in this transaction, which was concocted between Shlomo Metuk and Miki Aharon. Defendant 1 further claimed that Shlomo Metuk acted on behalf of the Schloss company, in accordance with the arrangement between him and Elhanan Tenenbaum.
I reject this version, and in accordance with my previous determinations, I determine, here as well, that the person who handled the transaction was defendant 1, through Shlomo Metok, and he was the one who provided the false and forged supplier account on behalf of PLANAS, in addition to the fact that he presented a false situation regarding the status of Schloss in this transaction.
I do not set the rivets on the question of the extent of Mickey Aharon's involvement, and whether he was aware of the fact that by means of the documents attached to the import registers, a significant reduction in the payment of import taxes would be achieved.
As claimed by the prosecution, the reduction received did not reach, for the most part, at the disposal of Mickey Aharon, and it can be determined on the basis of the evidence presented to me, that the main sum was ultimately received by Uri Resh, defendant 1.
Therefore, the defendant must be convicted of the offenses attributed to him in the framework of this indictment, as a joint perpetrator, even if the documents were submitted to the tax authorities by another party, Miki Aharon.
In its summary, the prosecution claims that defendant 1 forged a document pretending to be a proforma account from the supplier, Tristar from Singapore. This was in order to obtain the approval of Mizrahi Bank to transfer a $3,000 advance to the supplier.
The testimony of Alon Granot, the owner of Magnum, indicates that he presented the forged proforma account to Mizrahi Bank along with a letter, in which he requested to transfer the sum of $3,000 to the supplier, at the request of defendant 1, as part of the repayment of his debts to this defendant.