In accordance with the above, and after I have determined that it was the defendant who forged the documents relevant to this charge, whether he did so himself or by someone on his behalf, I convict him of committing the offense of forging a document under aggravated circumstances, under section 418 of the Penal Law. Defendant 1 was involved in systematic forgery of documents, including certificates of exchange rate, supplier's accounts, and provided false details in the notes he gave to customs brokers. The aggravating circumstances relating to this offense find expression in the great sophistication involved in the commission of the forgery, the scope and dimensions of the offense, and the fact that it involves the commission of additional offenses.
In addition to the offense of forgery of documents, Defendant 1 must also be convicted of five offenses of using a forged document, under section 420 of the Penal Law, because he submitted or used the forged documents, knowing that the documents were inauthentic and that they were prepared and forged by him or by someone on his behalf. Section 420 of the Penal Law does not mention the possibility of committing the offenses in aggravated circumstances, and therefore I do not consider it appropriate to convict the defendant of using a forged document in aggravated circumstances, as requested by the prosecution.
Having determined, if only out of doubt, that the defendant did not commit an offense, as far as the wording of the letter of credit and the failure to remove the reservations contained therein, I consider it to be in his favor an offense of fraudulent receipt under aggravated circumstances, under section 415 of the Penal Law, in this context. I am also of the opinion that there is no place, in the circumstances of the case, to convict the defendant of the offense of receiving something by subterfuge, under section 416 of the Penal Law.
On the other hand, I am of the opinion that defendant 1 should be convicted of the offense of fraudulent receipt under aggravated circumstances, under section 415 of the Penal Law, insofar as it relates to the receipt of the goods that are the subject of the first charge. On the basis of my factual determinations, it is possible to reach a clear conclusion that the defendant acted by various fraudulent methods in order to remove the goods from the supplier, and this is the case in all five containers that he released. The aggravating circumstances lie in the great sophistication that the defendant displayed in this activity, the extensive scope of the fraudulent acts, and the fact that this was the result of a planned, systematic and prolonged effort. In addition, it is a fraud that involves the commission of additional offenses.