The involvement of Defendant 1 is also learned from the rest of the evidence, including the statements of Shlomo Matuk, who acted on his behalf to market and sell the goods, in most of the affairs described in the indictment, as was also done in this indictment.
Even if the release of the goods was carried out for Clinton Electronics Ltd., there is no doubt that most of the economic benefit is in favor of defendant 1, whether he directly received the amount of the reduction in import taxes, or whether it helped him sell the goods to consumers, at a cheaper price.
Therefore, I determine that defendant 1 committed the offenses attributed to him in the framework of this indictment, when the amount of import taxes that were reduced amounts to NIS 97,003.
Charge No. 13
- In this indictment, it is alleged that they were purchased from Shunde Glanz Electric Appliance Factory Ltd of China, for OPCI, microwave ovens, for $40,723.20.
The goods were released from customs by means of an import license issued in the name of Schloss, to which was attached a sales account of PLANAS, which is supposed to be the supplier of the goods. According to the aforementioned sales account, the value of the goods is only $30,542.40.
The documents and the goods themselves were sold to MIC Television Marketing Ltd., of the Haring brothers, of Haifa. The buyers approached the customs broker, Morris Raphael, in order to release the goods from customs, equipped with documents that were given to them by Shlomo Metuk, who acted on behalf of defendant 1.
Shlomo Metuk stated in his statement (P/273) that the negotiations regarding these goods were conducted between the buyers and defendant 1, with this defendant setting the price. Shlomo Metuk gave the proceeds of the sale to defendant 1. Shlomo Metuk also reiterated these words in his testimony in court (p. 2183 of the transcript, paras. 11-14).
Here, too, I determine that the false and undervalued supplier account of PLANAS was prepared by defendant 1, and he was the one who used it as part of the release of the goods. The same applies to the misrepresentation regarding Schloss's role in this transaction, while according to the original documents, the importer is OPCI.