CPA Michael Bar-Levav aided his firm's clients in
omitting revenues by means of false tax invoices, and
also concealed income of his own.
The Tel-Aviv Magistrates Court today (Tuesday) handed
down a sentence of eight months imprisonment, 15 months
suspended sentence and an NIS 15,000 fine against Michael
Bar-Levav, CPA.
Two indictments were brought against Bar-Levav. One -
by the Tel-Aviv Prosecutor's office (taxation and
economics) - charging him with offences of omission from
a report, preparing and maintaining false books and
records of account and the use of fraud, deceit and
cunning. The second indictment was brought by the VAT
authorities, charging him with offences of aiding another
in issuing false invoices, and aiding another in
knowingly deducting inputs tax without being in
possession of relevant tax invoices.
The prosecution alleged that through Bar-Levav's
mediation, one Boaz Goldbenberg sold false invoices of a
company owned by him and which received services from Bar-
Levav, to other customers of Bar-Levav's, where the
recipients of the invoices had not been rendered any
service whatsoever by Goldenberg.
In its pleadings as to sentencing, the prosecution
alleged that the use of fictitious invoices had become
a positive national plague which has been astoundingly
injurious to the Treasury, and that Bar-Levav should
accordingly receive a stiff sentence