Following the submission of the false documents, the import costs were reduced in the framework of this indictment in the amount of NIS 41,536.
It should be noted that in the present case as well, defendant 1 claimed in his statement (P/321) that the person who printed the false supplier's account and handled the release of the goods was Elhanan Tenenbaum. Needless to say, this version should be rejected, in its entirety, and I have already determined that Elhanan Tenenbaum is not connected to the commission of the offenses that are the subject of charges 9-14. Here, too, the forged document of PLANAS, in which the cost of goods is reduced, was prepared by defendant 1, and the submission of the false sales account to the tax authorities, was intended to bring about a reduction in import taxes.
As I have determined with regard to the other charges, Defendant 1 is responsible for the commission of the offenses attributed to him in the framework of this indictment.
Charges 9-14 Summary
- In accordance with my above determinations, I convict Defendant 1 of six offenses of forgery of a document with the intention of obtaining something through it under aggravated circumstances, under section 418 of the Penal Law, for forging the supplier's accounts in the name of the PLANAS company.
The aggravating circumstances lie in the scope of the criminal activity, the great sophistication shown by the defendant, and the fact that we are dealing with the commission of additional criminal offenses.
In addition, I convict defendant 1 of six offenses of using a forged document, under section 420 of the Penal Law, and six offenses of preparation, transfer and presentation of a sales account that is supposedly real and in fact is not, under section 212(a)3 together with section 218 of the Customs Ordinance.
In respect of the submission of the false registers, to which the forged supplier's account was attached, I convict the defendant of committing six offenses of submitting a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.