Criminal Case (Tel Aviv) 40013/05 State of Israel v. Uri Resch - part 314

Second Charge (Defendants 1 and 4)

1. As part of the second charge, I decided to convict defendants 1 and 4 :

1. Fraudulent receipt under aggravated circumstances, according to section 415 of the Penal Law.
2. Theft, under Section 383 of the Penal Law
3. Forgery of a document under aggravated circumstances, in accordance with Section 418 of the Penal Law.
4. Using a forged document, in accordance with Section 420 of the Penal Law.
5. In the preparation, transfer and presentation of a sales account that is supposedly true and in fact is not, in accordance with section 212(a)3 together with section 218 of the Customs Ordinance.
6. Misleading a customs officer in a particular detail that may impair the performance of his duties, in accordance with section 212(a)6 together with section 218 of the Customs Ordinance.
7. Providing incorrect or inaccurate information without a reasonable explanation, in accordance with section 117(a)3 of the VAT Law.

The defendants will be acquitted of the offense of receiving something by subterfuge, according to Section 416 of the Penal Law.

Third Charge (Defendant 1)

1. As part of the third charge, I decided to convict Defendant 1:

1. Two offenses of forgery of a document with the intention of obtaining something through it under aggravated circumstances, according to section 418 of the Penal Law.
2. Two offenses of using a forged document, under section 420 of the Penal Law.
3. Fraudulent receipt under aggravated circumstances, in accordance with Section 415 of the Penal Law.
4. Attempting to obtain something fraudulently, under aggravated circumstances, in accordance with section 415 together with section 25 of the Penal Law.
5. In evading the payment of customs duties that must be paid, in accordance with section 212(a)1 together with section 218 of the Customs Ordinance.
6. In an attempt to evade payment of customs duties that must be paid, in accordance with section 212(a)1 together with sections 218 and 219 of the Customs Ordinance.
7. In two offenses of preparation, transfer and presentation of a sales account that is supposedly true and in fact is not, under section 212(a)3 together with section 218 of the Customs Ordinance.
8. In two offenses of submitting a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.
9. Two 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.
10. Providing false information or a false document in an important detail, in accordance with Section 22(a)1 of the Purchase Tax Law.
11. Two offenses of doing an act in order to evade payment of purchase tax, under section 22(a)5 of the Purchase Tax Law.
12. Two offenses of providing false information with the aim of evading or evading tax under aggravated circumstances, under section 117(b)1 together with section (b2) of the VAT Law.

Defendant 1 will be acquitted of an additional offense of fraudulent receipt under aggravated circumstances, under  section 415 of the Penal Law, and of the other offenses under  the Tax Appeal Law relating to invoices 30 and 31 issued by an ICT company to Sevilla.