There is no dispute that the Savilla company was not the importer of the goods, and therefore the invoice issued by it (invoice No. 4, B/307) is a fictitious invoice, which was intended to provide accounting coverage for the sale of the goods to the buyer, George Swidden.
I have already determined that I trust the testimony of the bookkeeper, Pinchas Basson, as to the courageous connection of defendant 1 to JCC, ICT and Sevilla companies. In addition, I accepted as reliable the testimony of Pinchas Basson, according to which Defendant 1 impersonated the name of Haim Zaruk, and for this reason, I even decided to convict Defendant 1 of committing the offense of impersonating another.
Pinchas Basson stated in his testimony that he produced the invoices of the Sevilla company at the request of defendant 1, when this defendant signed the invoices and stamped the seal of Sevilla on them. The same was true of invoice No. 4, which was also produced at the request of defendant 1. According to Pinchas Basson, he used to go down to the street with the documents, where Defendant 1 was waiting for him in the car, received the documents and signed them : "Outside the car, on the roof of the car, he would sign, put the stamp, look at the invoice. I said it" (p. 1777 of the transcript, paras. 15-16).
Defendant 1's defense is that he is not involved in the release of the goods on behalf of JCC, and he denies that he sold the coffee bags through invoice No. 4 of the Sevilla company, knowing that it was a fictitious invoice. He also claimed that invoice No. 4 was produced by "Haim", who is Kobi Zoaretz, and that defendant 1's involvement in relation to the coffee bags amounted to the provision of credit in exchange for commission and interest.
As I have already determined, the credibility of defendant 1 is very poor in my opinion, and I do not give any confidence to this version of the defendant as well. This defendant is directly connected to the release of the goods in the name of JCC, which was operated and managed by him, together with Yehoshua Shlosh. Svila invoice No. 4 was produced by him, through the bookkeeper Pinchas Basson, and not by any other party. Defendant 1 presented himself, to Mahfouz Shlofi, as the owner of the goods, and these were sold to the buyer, by means of a swelber invoice in the amount of approximately NIS 180,000, a sum received by defendant 1 in the buyer's checks.