Since I rejected Defendant 1's argument that he was not behind the issuance of the invoices, and also rejected the argument that in any case these were genuine transactions, I had no choice but to convict Defendant 1 of the offenses attributed to him in this context.
In light of the aforesaid, I convict defendants 1 and 4 of the offense of providing false information or report, with the aim of evading or evading tax under aggravated circumstances, under section 117(b)1 together with section (b2) of the VAT Law.
The aggravating circumstances are described in section 117(b2)2, according to which more than 6 charges were filed against the offender for committing offenses of this type, as well as in section 117(b2)3, according to which the offender's actions led to evasion or evasion of payment of tax in the amount specified in this section.
I convict defendants 1 and 4 of the offense concerning the issuance of a tax invoice or a document posing as a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, under aggravated circumstances, in accordance with section 117(b)3 together with section (b2) of the VAT Law.
The aggravating circumstances are described in sections 117(b2), 2 and 3 of the VAT Law.
In addition, I convict defendants 1 and 4 of deducting input tax without having a document in respect of it as stated in section 38, in aggravated circumstances, under section 117(b)5 together with section (b2) of the VAT Law.
The aggravating circumstances are described in sections 117(b2), 2 and 3 of the VAT Law.
I do not see that defendants 1 and 4 should be convicted of the other offenses attributed to them in the framework of the 16th indictment, which, in my opinion, are unnecessary duplication.
Charge No. 17
- This charge is attributed to defendants 1 and 2, while the case of defendant 2, Yehoshua Shlosh, will be heard in a separate verdict.
The prosecution attributes to the defendants in this charge the following offenses:
- Concealment of transactions, pursuant to Section 117(a)13 of the VAT Law.
- The use of fraud, cunning and subterfuge, with the aim of evading or evading tax in aggravated circumstances, in accordance with section 117(b)8 + (b2)2-3 of the VAT Law.
- Prepare, manage or authorize another to prepare or manage false ledgers or other false records, under aggravated circumstances, in accordance with Section 117(b)6 + (B2)2-3 of the VAT Law.
- Use of fraud, deceit and subterfuge with intent and intent to evade tax, pursuant to section 220(5) of the Income Tax Ordinance [New Version], 5721-1961.
The indictment alleges that on or about November 18, 1999, defendants 1 and 2, through the customs broker, Shai Customs Agents Ltd., submitted a certificate in the name of the JCC company , regarding the import of 300 sacks containing coffee beans, weighing 60 provident funds per bag. The prosecution claims that the defendants stated that the value of the goods was $20,700 .