In light of the aforesaid, I convict defendant 1 of two offenses of forgery under aggravated circumstances with the intention of obtaining something through him, under section 418 of the Penal Law. The aggravating circumstances lie in the sophistication of the offense, its scope, and the fact that it involves the commission of additional offenses.
Defendant 3 will be convicted of aiding and abetting the commission of two offenses of forgery under aggravated circumstances with the intention of obtaining anything through him, according to Section 418 of the Penal Law.
Defendant 1 will be convicted of two offenses of using a forged document, under Section 420 of the Penal Law. Defendant 3 will be convicted of aiding and abetting the commission of the aforementioned two offenses.
Only Defendant 1 will be convicted of two offenses of false registration in corporate documents, under Section 423 of the Penal Law.
Summary of the verdict
The following is a summary of the verdict divided into the various charges.
First Charge (Defendant 1)
- In the framework of the first indictment, I decided to convict Defendant 1 :
- Forgery of a document under aggravated circumstances, in accordance with Section 418 of the Penal Law.
- Five offenses of using a forged document, under Section 420 of the Penal Law.
- Fraudulent receipt under aggravated circumstances, in accordance with Section 415 of the Penal Law.
- Five offenses of theft, under Section 383 of the Penal Law.
- Five offenses of preparation, transfer and presentation of a sales account that is supposedly true and in fact is not, according to section 212(a)3 together with section 218 of the Customs Ordinance.
- Five offenses of submitting a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.
- Five offenses of misleading a customs official in a particular detail that may impair the performance of his duties, according to section 212(a)6 together with section 218 of the Customs Ordinance.
- On four counts of providing incorrect or inaccurate information without a reasonable explanation, under section 117(a)3 of the VAT Law.
Defendant 1 will be acquitted of the offense of receiving something by deception, under section 416 of the Penal Law.