Defendant 4
Defendant 4 will be convicted of the offense of attempting to receive assets obtained in the crime, under section 411 together with section 25 of the Penal Law, and will be acquitted, due to doubt, of the other offenses attributed to him in this indictment.
Seventh Charge (Defendants 1, 3 and 4)
- As part of the seventh 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 4
Defendant 4 will be convicted of the offense of receiving assets obtained through a crime, under Section 411 of the Penal Law, and will be acquitted of the offense under the Income Tax Ordinance, which was attributed to him during the trial.
Eighth Charge (Defendants 1, 5 and 6)
- I decided to acquit Defendant 5, Roberto Wagman, of all the offenses attributed to him in the eighth indictment, out of doubt.
As may be recalled, the prosecution announced that it was retracting the accusations attributed to defendant 4, in the framework of this indictment, and accordingly I have decided to acquit him of the offenses attributed to him in this indictment as well.
I have decided to convict defendants 1 and 6 :
Defendants 1 and 6
- Six offenses of forgery of a document with the intention of receiving by means of something under aggravated circumstances, under section 418 of the Penal Law.
- Six 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.
- 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.
- Six 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.
- Six offenses of submitting a false registration, under section 212(a)4 together with section 218 of the Customs Ordinance.
- Six offenses of providing false information or a false document, in an important detail, under Section 22(a)1 of the Purchase Tax Law.
- Six offenses of committing an act in order to evade payment of purchase tax, under section 22(a)5 of the Purchase Tax Law.
- Six offenses of providing false information or report in order to evade tax, under aggravated circumstances, under section 117(b)1 together with section (b2) of the VAT Law.
- In the offense of preparing, managing or authorizing another to maintain false ledgers, or other false records under aggravated circumstances, in accordance with Section 117(b)6 together with Section (B2) of the VAT Law.
Defendant 1 only
- Ten offenses of issuing a tax invoice or a document posing as 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.
- The offense of deduction of input tax without having a document, as stated in section 38, in aggravated circumstances, under section 117(b)5 together with section (b2) of the VAT Law.
I acquit defendant 1 of the offenses of using any fraud or trick with the aim of evading or evading tax, under section 117(b)8 together with section (b2) of the VAT Law, and of failing to maintain books of accounts, under section 117(a)7 of the VAT Law.