There is no doubt that this is a fake proforma account, and this is based on a comparison of this document with another account of Tristar from Singapore. The difference in the format of the documents is so striking that it is easy to see that the proforma account was not issued by Tristar, especially since the goods detailed in this document are not at all related to those that were marketed to Israel in the framework of this transaction.
The prosecution further argues that defendant 1 should be convicted of the offenses of forgery of the proforma account, even though the defendant was not charged with an offense in this regard in the indictment, but this was proven by the evidence. According to the prosecution's approach, the defendant was given a full opportunity to defend himself against the danger of conviction for committing this offense, and therefore the court may convict him in accordance with section 184 of the Code of Criminal Procedure.
Indeed, this is a fake proforma account, and there is reason to believe that this was done by defendant 1, as testified by Alon Granot. However, I am not persuaded that defendant 1 was given a full opportunity to defend himself against this charge, and therefore I reject the prosecution's request to convict him of committing an offense relating to the forgery of the proforma account.
Charge No. 12
- In the present case, an import register was submitted, through the customs broker "Multi Models Trade and Property Services Ltd.", in the name of Schloss, to which a sales account was attached by PLANAS, according to which the value of the goods was $53,421.
IN FACT, THE GOODS WERE PURCHASED FROM CHUGH ELECTRONICS [S] PTE LIMITED, OF SINGAPORE, FOR $71,350.20.
Needless to say, PLANAS's supplier account is false and undervalued, since PLANAS was not the supplier of the goods, and the amount appearing in the supplier's account is substantially lower than the amount appearing in the original supplier's account.
Subsequently, two additional registers were submitted, for the purpose of releasing the goods, to which the false and forged supplier's account was attached.