The contents of the five containers were sold, while using the invoices of the Merig company, which is also a straw company, according to the prosecution. Lee Man Deflig said that Merig had nothing to do with the goods or the persons involved in the transaction. The fact that the contents of the containers were marketed by means of invoices from Rig can be learned from the testimony of Shlomo Matuk and from several invoices submitted to the court, such as an invoice issued by Rig to Eurosonic (P/268), for the sale of 100 computer monitors.
From the totality of the evidence presented before the court, it appears that the proceeds for the sale of the computer monitors that arrived in all the containers were transferred by Metuk to Defendant 1, and no evidence, or even prima facie, evidence was presented that the amounts of the receipts were transferred to other parties – for example, for the purpose of repaying the debt that Defendant 1 testified about with respect to the last four containers.
The circumstantial evidence, which was detailed above, leads to an unequivocal conclusion that defendant 1 was the living spirit in releasing the four containers and transferring them to the warehouses of the Ocean Company in the universe, and subsequently, selling their contents to customers in Israel. All this, knowing that no consideration had been paid to the supplier for the goods, and ignoring his repeated requests to honor the letter of credit, and to remove the reservations contained therein. Defendant 1 knew very well that there was no intention to pay any consideration to the supplier, and thus constituted the commission of the offenses attributed to him in the indictment, in this context.
The additional allegations detailed in the indictment relate to the defendant's role in the forgery of various documents and their use, both in order to enable the release of the goods without paying for them, and in order to bring about a reduction in import taxes, the payment of which is required for the release of the goods.