At a date that is not known to the accuser, the defendants offered Mr. Mahfouz Shloufi to mediate in finding a buyer for the goods, in exchange for a commission.
On November 30, 1999, the realtor sold the goods to George Sweidan, for NIS 180,000. In respect of the consideration, the broker gave the buyer a document pretending to be invoice No. 4 in the name of the Sevilla company, which he received from defendant 1.
The prosecution claims that defendant 1 and the Savilla company did not maintain books of accounts as required by the provision of section 66 of the VAT Law. In addition, defendants 1 and 2 and JCC did not record in JCC's books the sale of the goods, in whole or in part, and did not report the sale to the tax authorities.
The prosecution further claims that the defendants concealed the transactions and the proceeds from the sale of the goods, and did not report them as required, with the intention of evading paying taxes. They did all this fraudulently, deceitfully, and deliberately, with the intention of evading tax, when the aggravating circumstances stem from the large number of charges and the sums of tax evasion.
The prosecution's arguments regarding the 17th charge
- The goods that are the subject of the 17th indictment, i.e., 300 bags of coffee, were released from customs according to import receipts, P/106 and P/107, in the name of the straw company JCC. The buyer was given invoice No. 4 in the name of the Stash Sevilla Company, in the sum of NIS 179,999 (document 2491 in P/307), which, according to the prosecution, was a fictitious invoice.
The prosecution claims that it proved that the Svila invoices were issued by the bookkeeper Pini Besson, at the request of defendant 1, when defendant 1 impersonated him as Haim Zaruk. The companies JCC and ICT were registered by Uri Resch and Yehoshua Shlosh, and they are the only ones who used them.
The buyer of the goods, George Sweidan, stated in his statement (P/308) that he had purchased the coffee bags through the broker Mahfuz Shlofi and from him he had received the invoice No. 4. Mahfouz Shlofi himself stated in his statement (P/307) that the coffee belonged to defendant 1, who told him that he had received it from Elhanan, who once worked for him. Defendant 1 handed the Svila invoice to Mahfouz Shlofi, who handed him the buyer's checks.