Refaeli entered the Tel Aviv courthouse in a beige T-shirt and wearing a light blue surgical face mask. The 35-year-old Refaeli and her mother were convicted in July on offenses of evading paying taxes on income nearing $10 million. Israeli tax law determines residency primarily upon whether the person spent most of the calendar year in the country. Refaeli’s indictment said she earned some $7.2 million between the years 2009-2012 while claiming to reside overseas to avoid paying Israeli taxes on her income. Refaeli’s mother, who also acted as her agent, was charged with failure to report income, avoiding paying taxes and aiding someone else in evading tax payments.

Israeli top model Bar Refaeli wears a face mask as she arrives to a court, in Tel Aviv, Israel, Monday, July 20, 2020. Refaeli signed a plea bargain agreement with authorities to settle a long-standing tax evasion case against her and her family. The deal will require Refaeli to serve nine months of community service while her mother, Zipi, will be sent to prison for 16 months. The two are also ordered to pay a $1.5 million fine on top of millions of back taxes owed to the state. (AP Photo/Oded Balilty, Pool)

TEL AVIV An Israeli court convicted top model Bar Refaeli on Monday on four counts of tax offenses, capping a prolonged tax evasion case against her and her family that sullied the image of a once beloved national icon. Refaeli entered the Tel Aviv courthouse with a white face mask to match her white blouse. The 35-year-old Refaeli and her mother confessed to offenses of evading paying taxes on income nearing $10 million. Israeli tax law determines residency primarily upon whether the person spent most of the calendar year in the country. Refaelis mother, who also acted as her agent, was charged with failure to report income, avoiding paying taxes and aiding someone else in evading tax payments.

JERUSALEM Israeli top model Bar Refaeli signed a plea bargain agreement with authorities on Tuesday to settle a long-standing tax evasion case against her and her family. Israeli tax law determines residency primarily upon whether the person spent most of the calendar year in the country. Refaeli claimed that she hadn't and therefore did not have to declare her worldwide income in certain years. Refaeli's lawyers said the plea bargain proved she hadn't intentionally evaded tax payments. Refaeli's mother, who also acted as her agent, was charged with failure to report income, avoiding paying taxes and aiding someone else in evading tax payments.