The conclusion that the defendant was aware of the omission of the income with the intention of evading the payment of tax is strengthened in light of her statements in conversation No. 1682 of the date of the defendant's arrest (November 1, 2018), when she asked a tenant of a unit in a motel to disclose, if he was asked, that he had not paid the defendants anything for his stay in the motel.
The conclusion that arises from the aforesaid is that in the case of the defendant, the mental element necessary for a conviction for offenses under section 220 of the Ordinance exists.
- As for the offense under section 216 of the Ordinance, the defendants did not maintain books of accounts as required, and did not present a sufficient reason for doing so. In accordance with the case law cited above, this is sufficient to convict the defendants of the offense under section 216 above .
- As to the scope of the income that was omitted for the purpose of section 220 of the Ordinance, the starting point is that the scope of the income is not known due to the lack of a record of the income and the absence of rental contracts. The accuser sought to determine the scope of income from the motel for the years 2015-2017 according to the cash deposits. I cannot accept this argument. Indeed, the defendants have not been able to prove that all the cash deposits originated from gifts and the sale of apartments, vehicles, jewelry, etc.
However, rejecting the defense's arguments does not mean meeting the burden on the accuser to prove her claim that all the cash deposits originated from income from the hotel.
The situation with regard to the income from 2018 is different, since with regard to this year, in which the bank records are only until March 2018, the accuser sought to determine the scope of the income according to the entries in the defendant's diary, plus the long-term rental of the apartment to Vica. Additional rents relating to 2018 (Haim Dekel, the person who was arrested, the subject of call no. 1092) were not included in the summary prepared by the accuser for that year. The amount of income from the motel for this year is NIS 123,457.