Two construction company owners in Israel were sentenced after being convicted of serious VAT offenses, including the use of fake invoices. The peace courts in Kfar Saba and Ramla imposed prison sentences and financial fines, with the total amount of fictitious invoices reaching 21 million shekels. Salah Abed Al Hai, owner of L.A. Macharik, was sentenced to 19 months in prison and a fine of 100,000 shekels after admitting to deducting input tax without legal documents. Micha Sabag, owner of M.H.S. the cannons, was sentenced to 15 months in prison and a fine of 60,000 shekels after admitting to issuing 15 fake invoices totaling approximately 8 million shekels. The judges emphasized the seriousness of the offenses and the need for a deterrent sentence, while considering the personal circumstances of the defendants. These cases highlight the increasing enforcement by the tax authority against tax offenses in the real estate sector.