Mr. Zaruk agreed in his summaries to recognize half of the sum claimed by the Bonus Company in this matter, i.e., ILS 150, 045 out of ILS 300, 091 (see paragraph 173 of the summaries in the main claim). The Bonus Company did not refer in its summaries to the aforementioned evidentiary deficiencies, and the estimate presented by Mr. Zaruk seems reasonable. I therefore determine that the accountant who will be appointed must reduce the sum of ILS 150, 045 for Adv. Golan's salary expenses.
- Shuki Chen
CPA Schlefer noted in his last accounting sheet that the cost of the salary of Adv. Chen, Adv. Golan's replacement in replacing Mr. Zaruk, was ILS 592, 215, for theyears 2016-2019. He argued in his interrogation (at p. 414, S. 6-1), that he reached this result because Adv. Chen worked 60% of the time on Mr. Zaruk's cases. But even this assessment was not evidence-based. Adv. Chen claimed in his affidavit (in paragraph 12( that most of the cases he handled were files of assessments that were signed during Mr. Zaruk's tenure, but he refrained from declaring the exact rate. In addition, he attached to his affidavit a series of documents entitled "Affidavit Regarding Bonus Company Work Reports, " but they are not verified, as is supposed to be in the affidavit. These were written only in retrospect, and not in real time, in 2018, 2019, and 2021, and they refer to his work at Bonus in 2018-2021. In other words, they do not provide a complete picture of the entire relevant period.
Mr. Zaruk agreed in his main summaries (paragraph 176( to bear half of the amount of Adv. Chen's salary expenses, i.e., ILS 296, ILS 107 instead of ILS 592, ILS 215. The Bonus Company did not address the evidentiary perplexities in this matter in its summaries, and the estimate presented by Mr. Zaruk seems reasonable. Therefore, I determine that the accountant who will be appointed must reduce the amount of ILS 296, 107 in respect of Adv. Chen's salary.
- Yossi Shaked
In its main summaries, Bonus claimed that in order to calculate Mr. Zaruk's profits, the expense for Adv. Shaked, who replaced him, should be reduced in the amount of over ILS 1.3 million. I cannot accept this argument.