The involvement of defendant 1 began only when the buyer conditioned the purchase of the goods on the receipt of credit, by way of deferred payment, while delivering deferred checks. Since the orderer of the goods, Abu Rashid, refused that the transaction would be executed on credit, the involvement of Defendant 1 was required, in order to find a solution to the problem that had arisen. Following a conversation that took place between Defendant 1 and Shulafi, the defendant approached "Haim", who is Kobi Zoaretz, and suggested to him that the Savilla company would purchase the goods and sell them on credit to the buyer, George Sweidan, in exchange for a commission and interest. Kobi Zoaretz agreed to this, after Defendant 1 made sure that the deferred checks given by the customer "are safe and good checks". Since JCC was the importer in whose name the goods were registered, Sevilla purchased the goods from JCC, and then sold them to George Sweidan. As a result, Sweila issued an invoice in Sweidan's name, and the invoice was transferred to Defendant 1, who gave it to Shlofi, who gave it to Sweidan.
Defendant 1 rejects Shulufi's statements in his interrogation (P/307), which implied that defendant 1 approached him with a request to locate a buyer for the merchandise, and offered him a commission in the sum of NIS 4,000 for the finding. Since Shalopi was apparently involved in the commission of an offense with respect to this commodity, he sought to distance himself from the transaction by presenting a completely opposite reality, and making Defendant 1 responsible for importing the goods. In court, Shlofi changed his mind and told the truth.
From all of the above, it emerges that the sale transaction between Sevilla and Sweidan is a real commercial transaction and not a fictitious or artificial one, and there was no intention to evade paying taxes.
Therefore, the tax invoice issued by Svila in the transaction in question is also a real invoice and not a fictitious one.