Since Savilla had no rights to the goods, this is a fictitious invoice, since it relates to a transaction to which it is not a party, and therefore it is not entitled to issue a tax invoice in respect of it.
In light of the aforesaid, I convict defendant 1 of the offense of using fraud, cunning and deception, intentionally and with the intention of evading tax, under aggravated circumstances, under section 117(b)8 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, defendant 1 must be convicted of the offense of preparing, managing or authorizing another to maintain false ledgers, or other false records, under aggravated circumstances, under section 117(b)6 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 see no reason to convict defendant 1 of the offense of concealment of transactions, under section 117(a)13 of the VAT Law, since no sufficient factual basis has been laid in this regard.
In addition, I do not believe that the offense of using fraud, deception and subterfuge, intentionally and with the intention of evading tax, under section 220(5) of the Income Tax Ordinance has been proven, and I acquit the defendant of this offense.
Charge No. 18
- This charge was originally attributed to defendants 2 and 3, and in this framework the case of defendant 3 will be discussed, since the verdict regarding defendant 2 will be given separately. In the framework of the prosecution's summaries, the court was also asked to convict defendant 1 of the offenses that are the subject of this indictment, in accordance with his authority under section 184 of the Criminal Procedure Code, since it was proven, according to the prosecution, that defendant 1 was behind the registration of the companies and controlled them. From the beginning.
The indictment attributes to the defendants the following offenses:
- Forgery under aggravated circumstances with the intention of obtaining something through it, according to section 418 of the Penal Law
(4 fouls).
- Use of a forged document, under section 420 of the Penal Law (2 offenses).
III. False registration in corporate documents, under Section 423 of the Penal Law (4 offenses).