Adv. Shaked (together with his company( signed a settlement agreement with Bonus Company on July 24, 2014 (Exhibit N/5), according to which he would receive a payment of ILS 1.5 million plus VAT. The sum was paid in four checks, the due date of which was between February 28, 2015-July 27, 2014. (Paragraph 7 ofP/5).
Adv. Shaked, who was brought to testify on behalf of the Bonus Company, admitted in his testimony that he had worked with it on a number of joint projects since the early 2000s and that Mr. Zaruk had nothing to do with them (p. 323, S. 27 - 326, S. 15). He also noted that he did not serve as his replacement (p. 334, S. 15-12).
Notwithstanding the aforesaid, CPA Schlefer deducted in the last statement of account from Mr. Zaruk's share of the profits in the sum of ILS 1, 362, 500, which was paid to Adv. Shaked in 2014 and at the beginning of 2015 in accordance with the settlement agreement, despite the fact that Adv. Shaked terminated his engagement with a bonus company on April 1, 2014 (see paragraph 4 of the settlement agreement N/5), about a year and a half before Mr. Zaruk terminated his engagement with Bonus, November 2015. When asked about this, he did not know how to give a satisfactory answer as to why the said payment should be reduced, when Mr. Zaruk was still working for the company at the time (p. 415, Q. 23-417, S. 17).
It should be noted that Mr. Goldian also mentioned in his first affidavit (in paragraph 65( the sum of ILS 1, 362, 500 that the bonus company paid to Adv. Shaked, but the evidentiary basis presented above does not support his claim.
Therefore, I determine that any payment paid by the Bonus Company to Adv. Shaked should not be deducted as part of the calculation of the profits due to Mr. Zaruk.
- Goldian's Salary
In the opinion of CPA Schlepper, which is based on the excel sheet of the last accounting he made (paragraph 3 of his opinion), it was noted that the salary of Mr. Goldian, who also served as Mr. Zaruk's replacement, should be reduced. The amount of the reduction was set at ILS 486, 854 for the years 2016-2017.