In summary, the defense seeks to acquit defendant 1, Uri Resh, of all the offenses attributed to him in the first charge, since the prosecution did not prove that he committed acts of fraud, forgery or tax evasion, and certainly not at the level of proof beyond any reasonable doubt.
Charge No. 2
- Indictment No. 2 attributes to defendants 1 and 4 the following offenses:
- a) Forgery of a document under aggravated circumstances, according to Section 418 Law The Penalties (Two offenses).
- b) Use of a forged document in aggravated circumstances, according to Section 420 Law The Penalties (Two offenses).
- c) Fraudulent receipt under aggravated circumstances, according to Section 415 Law The Penalties.
- d) Receiving something by subterfuge, according to Section 416 Law The Penalties.
- e) Theft, by Section 383 Law The Penalties.
- f) Preparation, transfer and presentation of a sales account that is supposedly real and in fact is not, according to Section 212(A)(3) Together with Section 218 To the Ordinance Customs.
- g) 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 To the Ordinance Customs.
VIII) Providing incorrect or inaccurate information without a reasonable explanation, according to Section 117(A)3 Law Tax Appeal (Two offenses).
In the indictment, the prosecution claims that in March 1999, defendant 4, Avraham Kalamaro, contacted LA Computer Center The Comp Ltd., from the U.S. and asked for quotes for the purchase of laptops and computer network cards. The main argument in the indictment is that defendants 1 and 4 conspired to defraud the supplier of the goods by opening a letter of credit, in such a way that the opening bank would not honor them, and thus they would be able to receive the goods illegally, without paying for them at all.
According to the prosecution, on April 5, 1999, the supplier of the goods issued a price quote to defendant 4 in the sum of $113,050, and a few days later the supplier sent an invitation confirmation for his signature. On April 12, 1999, defendant 1, through the Lantex company, asked Bank Leumi to open a letter of credit in favor of the supplier of the goods in the amount of $113,050. The goods arrived in Israel by air shipment on April 21, 1999.