An Israeli court convicted top model Bar Refaeli on Monday on four counts of tax offences, capping a prolonged tax evasion case against her and her family. 35-year-old Refaeli and her mother confessed to offences of evading paying taxes on income nearing $10 million. According to the plea bargain agreement, Refaeli is to serve nine months of community service while her mother 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. Israeli tax law determines residency primarily upon whether the person spent most of the calendar year in Israel. Refaeli claimed that she hadn't and therefore did not have to declare her worldwide income for certain years but the prosecutors rejected her claim.