Fourth Charge (Defendants 1, 3 and 4)
- As part of the fourth indictment, I decided to convict defendants 1, 3 and 4 :
Defendants 1 and 3
- 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.
- Two 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.
Defendant 1 only
- 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.
- Submitting a false registration, in accordance with section 212(a)4 together with section 218 of the Customs Ordinance.
- Misleading a customs official 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.
- Providing false information or report with the aim of tax evasion, in aggravated circumstances, in accordance with section 117(b)1 together with section (b2) of the VAT Law.
- Issuing a tax invoice or a document that is pretending to be a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, under aggravated circumstances, in accordance with section 117(b)3 together with section (b2) of the VAT Law.
- Impersonating another person, under section 441 of the Penal Law.
Defendant 1 will be acquitted of the offense of using fraud, cunning and subterfuge with the aim of evading or evading tax under aggravated circumstances, under section 117(b)8 together with section (b2) of the VAT Law.
Defendant 4
Defendant 4 will be convicted of the offense of receiving assets obtained in a crime, under section 411 of the Penal Law, and will be acquitted, due to doubt, of the other offenses attributed to him in this indictment.