The indictment alleges that on a date that is not known to the accuser, defendant 2 approached CPA Natan Harpaz and asked to establish a corporation for him, whose shareholders would be straw men.
On or about August 18, 1999, CPA Natan Harpaz, at the request of defendant 2, drew up registration documents of the companies JCC International Jerusalem Credit Company in a tax appeal (hereinafter: "JCC") and ICT Finance in a tax appeal (hereinafter: "ICT"). Natan Harpaz drafted a memorandum of incorporation and articles of association for the aforementioned companies, which were supposed to be signed by the shareholders. The memoranda of incorporation and the articles of association of the companies bear signatures pretending to be those of Jan Schwartzman (ID: 313862187) and Meir Ben Shimon (ID: 013142419). The lawsuit claims that the aforementioned signatures are forged, since the shareholders never signed the memorandum of association and the articles of association. Natan Harpaz's confirmation, according to which the shareholders signed before him, is also false. This was done at the request of defendant 2, who asked Natan Harpaz to falsely confirm that the memorandum of association and articles of association had been signed in his presence, even though he knew that these were forged signatures.
The prosecution further claims that Defendant 3, Araldo Frisi, was the one who provided the details of one of the shareholders, Meir Ben Shimon, in order to use his name and forged signature to register companies in the name of straw men.
In these acts, the defendants and CPA Natan Harpaz forged the memoranda of incorporation and the articles of association, with the aim of registering companies in which the shareholders would be straw men, all under aggravated circumstances.
In addition, the aforementioned recorded false entries in the corporations' basic documents. The accountant and the defendants, or any of them, submitted the forged memoranda of incorporation and articles of association to the Registrar of Companies and registered the companies accordingly. All the acts were done by the defendants and CPA Natan Harpaz together.