In light of the aforesaid, it was argued in the summaries of defendant 1 that the prosecution did not prove that during the relevant period the defendant had formal or actual control of the company, or that he had a practical ability to direct or control the company's activity. In addition, the prosecution did not prove that the defendant had control of the library or the ledger of the Merig company, and at most it was proven that the defendant provided services to that company. As such, the defendant was not responsible for managing the books of the Marig company or submitting reports to the tax authorities.
This is also true with regard to the claim that the Merig company filed false tax returns, since the defendant had no part or connection with this matter, since he was not the owner of the company and did not control it.
As to the testimony of Ms. Dina Leibo, who stated in her interrogation that she handled the management and bookkeeping of Merig on behalf of Defendant 1, it was claimed that this was done within the framework of the bookkeeping services provided by the defendant to various companies, including Merig.
This is completely consistent with the defendant's version, and it should not be inferred from them that he had formal or practical control over the affairs of the Merig Company.
It was further claimed that Ms. Leibo was not authorized to manage accounts, in the absence of education or training in this matter, and all she did was organize documents, summarize them and transfer them to clients, and therefore it cannot be said that she was "engaged in matching cards and bookkeeping", as the prosecution claims.
The defendant vehemently denies that he used about 15 invoices from Merig, as part of charges 9-14, and delivered them to the purchasers of the goods, through Shlomo Metuk. All the invoices she issued from Rig were issued on Shlomo Metuk's orders only. In all of the transactions described in charges 9-14, these are Shlomo Metuk's clients, and he himself confirmed that he produced the tax invoices.