Since there is no dispute that the computers were sold to Bezeq and the consideration was paid in full to Avi Kalmaro and OPCI, it can be determined that the booty was divided between defendants 1 and 4, although I did not find evidence for the prosecution's claim that the distribution was in the ratio of a quarter to a third to defendant 1 and the balance to defendant 4, who had to pay taxes for his profits from the sale of the computers to Bezeq. Whether this is a division or otherwise, there is no doubt that the two defendants were involved, as principal offenders, in releasing the goods that are the subject of the second indictment without paying for them, and it can even be determined that there was no intention in the first place to transfer the proceeds to the supplier.
As stated above, I consider that the defendants should be acquitted of the offense of fraudulent receipt under aggravated circumstances, under section 415 of the Penal Law, insofar as it relates to the steps that preceded the release of the goods. This is said both in relation to the wording of the letter of credit and in relation to the presentation of M.R.L.D. As the orderer of the goods.
On the basis of my factual determinations, I consider that defendants 1 and 4 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 release of the goods that are the subject of the second indictment, goods that were taken out of the supplier's possession without being paid for them. The aggravating circumstances are reflected in the sophistication of the fraud, its scope, its dimensions, and the fact that it is the result of a planned, systematic and prolonged effort. This is in addition to the fact that the fraud involves the commission of another offense.
As I have determined with regard to the first charge, I do not see fit to convict the defendants of another offense, of receiving something by deception, under section 416 of the Penal Law.