רואי החשבון עמיקם קורן ועפר חן ירצו שנת מאסר בפועל

רו"ח עמיקם קורן ורו"ח עפר חן, בעלי משרד לראיית חשבון בנתניה, שהודו והורשעו בעבירות על חוק מע"מ וגרעו מקופת המדינה סכום של למעלה מ- 1.4 מיליון ₪, ירצו במסגרת הסדר טיעון שנת מאסר בפועל, כך קבע (24.10.10) בית משפט השלום בתל-אביב, כב' השופטת דניאלה שריזלי. כמו-כן, נגזר עליהם 8 חודשי מאסר על תנאי למשך 3 שנים וקנס כספי בסך 20,000 ₪ כל אחד

כלים

כמצוין בגזר הדין, הנאשמים הואשמו בעבירות של מסירת ידיעה כוזבת בדיווחים התקופתיים, בשימוש במרמה או בתחבולה במטרה להתחמק מתשלום מס ובניכוי מס תשומות בלא שהיה בידם מסמכים כנדרש בחוק מע"מ. כמו-כן הם הואשמו בעבירות של הכנת פנקסי חשבונות כוזבים במטרה להתחמק מתשלום מס ובזיוף מסמכים.בימ"ש אימץ את הסדר הטיעון והוסיף "בשקלול הנסיבות כולן, ובאיזון הראוי ביניהם, סברתי כי העונש המוצע ברכיב המאסר בפועל מקל עם הנאשמים 1 ו- 2. עם זאת, מתוך שערכתי שקלול של הגורמים כולם וכשאני מונחית על ידי פסיקתו של בימה"ש העליון, והנימוקים כולם יפורטו בהמשך, כפי שאסביר, החלטתי שלא לחרוג מההסדר גם ברכיב זה".במסגרת הסדר הטיעון עמדו לזכות הנאשמים, מצד המאשימה, השיקולים לקולא, לפיהם הנאשמים הודו בשלבים מוקדמים וחסכו בזמן שיפוטי, הסירו את המחדלים ורישיונם המקצועי יישלל בעקבות ההרשעה .עו"ד ניר ישראל, מהמחלקה המשפטית לתיקים מיוחדים ברשות המסים בישראל ייצג את המדינה.

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