Direct Defence Contracting & Procurement
Samsung Electronics Co., Ltd. is the reporting entity considered in this audit, and its 2025 corporate reporting lists three wholly owned Israel-incorporated subsidiaries: Samsung Electronics Israel Ltd. (SEIL), Samsung Semiconductor Israel R&D Center, Ltd. (SIRC), and Corephotonics Ltd. 1
Samsung classified SEIL as a marketing entity and SIRC and Corephotonics as R&D entities, which does not itself establish military supply or contracting. 1
In September 2024, reporting stated that Israel’s Ministry of Defense awarded Cellcom - not Samsung - a cellular-services tender worth more than NIS 40 million for approximately 40,000 IDF permanent-service personnel. 2
The reported Cellcom tender included iPhones and unspecified Samsung handset models, but the available reporting does not identify Samsung as bidder, contractor, direct supplier, or contracting party. 2, 3, 4
No public evidence identified of a Samsung Electronics, Samsung C&T, Samsung SDS, or other Samsung-branded entity contract, tender award, framework agreement, or memorandum of understanding with the Israeli Ministry of Defense, IDF, Israel Prison Service, Border Police, or another Israeli security body. 1, 2, 3
Dual-Use Products & Tactical Variants
Samsung handset models were reportedly included in Cellcom’s 2024 IDF personnel telecommunications offering. 2, 3, 4
The available sources do not identify the Samsung models, quantities, specifications, manufacturer-to-Cellcom transaction, end-user documentation, or military-specific modification associated with that offering. 2, 3, 4
Samsung describes SIRC as an R&D centre within its component-solutions network, with work involving image sensors, image processing, computer vision, storage technologies, information theory, error-correction coding, AI, signal processing, encryption, and cybersecurity. 5
Samsung’s SIRC description does not identify an Israeli defence customer, security-force contract, military end user, or defence-specific deployment for those technologies. 5
No public evidence identified of Samsung ruggedised, tactical, mil-spec, or defence-grade variants marketed to or confirmed as supplied to Israeli state-security forces. 2, 3, 4
No public evidence identified of export-licence applications, end-user certificates, or export-control decisions concerning Samsung sales to Israeli military or security end users. 2, 3, 4
Heavy Machinery, Construction & Infrastructure
No public evidence identified of Samsung equipment being used in settlement construction, demolitions, the separation barrier, checkpoints, military installations, or other occupied-territory infrastructure in the reviewed materials. 6, 7
No public evidence identified of Samsung construction, engineering, maintenance, or servicing contracts for Israeli military or settlement infrastructure. 6, 7
Samsung’s reviewed Israeli footprint consists of marketing and R&D entities, while Samsung’s semiconductor location materials place SIRC and Corephotonics in Tel Aviv-Yafo. 1, 8
No public evidence identified in the reviewed subsidiary and location records that SIRC or Corephotonics operates from the West Bank, East Jerusalem, the Golan Heights, or another internationally recognised occupied territory. 1, 8
Supply Chain Integration with Defence Primes
No public evidence identified of Samsung supplying components, sub-systems, materials, or specialist manufacturing services to Elbit Systems, Israel Aerospace Industries, Rafael, IMI/Elbit Land, or another Israeli defence prime. 5, 2, 3
No public evidence identified of Samsung–Israeli-defence-prime joint development, co-production, technology transfer, or licensed manufacturing arrangements. 5, 2, 3
The SIRC technology description establishes civilian semiconductor and component R&D capabilities but does not establish integration into an Israeli defence-prime supply chain. 5
Logistical Sustainment & Base Services
The 2024 procurement described in the available sources was a Cellcom telecommunications-service contract for IDF personnel, with Samsung’s reported connection limited to handset models within Cellcom’s equipment offering. 2, 3, 4
No public evidence identified of Samsung directly providing base services, freight, port handling, transport, fuel, waste management, facilities management, or telecommunications services to Israeli military installations. 2, 3, 4
The tender’s stated three-year term may indicate an arrangement extending into 2027, but the reviewed materials did not independently verify continuing Samsung-device supply or use. 2, 3, 4
Munitions, Weapons Systems & Strategic Platforms
No public evidence identified of Samsung acting as a supplier or manufacturer of lethal systems, munitions, strategic defence platforms, or critical weapon-specific sub-systems for Israeli forces. 5, 2, 3
Samsung’s reviewed Israeli corporate records identify marketing and R&D operations rather than a defence-manufacturing entity or weapons-system supplier. 1, 5
Export Licensing, Regulatory & Legal History
No public evidence identified of export-licence decisions, sanctions or export-control enforcement, or court proceedings concerning Samsung defence supply to Israel. 2, 3, 4
No public evidence identified in the reviewed corporate disclosures of a direct supply relationship between Samsung’s listed Israeli subsidiaries and the Israeli Ministry of Defense, IDF, Israel Prison Service, Border Police, or an Israeli defence prime. 1, 5
Samsung’s 2026 first-quarter disclosure identifies Samsung Life Insurance as a major shareholder with 8.41% of common shares and records Jae-yong Lee as a related party with 1.65% of common shares and 0.02% of preferred shares, without establishing him as a direct shareholder holding 10% or more. 9
Civil Society Scrutiny & Documented Investigations
The supplied civil-society material references Samsung in a profile of Cellcom, describing the 2024 Ministry of Defense/IDF tender as including Samsung devices in Cellcom’s offering rather than identifying Samsung as the military contractor. 4
The supplied full-text checks did not list Samsung in the reviewed UN Special Rapporteur report or the OHCHR 2025 settlement-business database, and this document-scoped result does not establish the absence of relationships beyond those materials. 6, 7
No public evidence identified of a Samsung-specific boycott, divestment, exclusion, corporate response, or end-use-monitoring commitment grounded in Israeli defence-sector activity. 2, 3, 4
Samsung Electronics’ current board page identifies Young-Hyun Jun as Vice Chairman and CEO of Device Solutions, Tae-Moon Roh as President and CEO of Device eXperience, and Je-Yoon Shin as Chair and an independent director. 10
No corroborated public evidence identified in the reviewed board biographies and shareholder disclosures of Israeli defence-industry directorships, Israeli military-board roles, reservist-fund donations, settlement-organisation roles, or public co-belligerency statements by those listed board members or Jae-yong Lee. 10, 9
Footnotes
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https://images.samsung.com/is/content/samsung/assets/global/ir/docs/2025_4Q_Interim_Report.pdf ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7
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https://www.news1.co.il/Archive/001-D-490457-00.html ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15
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https://www.whoprofits.org/companies/company/3752 ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14
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https://dontbuyintooccupation.org/reports/dont-buy-into-occupation-report-2025/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11
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https://semiconductor.samsung.com/sirc/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8
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https://documents.un.org/doc/undoc/gen/g25/094/40/pdf/g2509440.pdf ↩ ↩2 ↩3
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https://images.samsung.com/is/content/samsung/assets/global/ir/docs/2026_1Q_Interim_Report.pdf ↩ ↩2
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https://www.samsung.com/global/ir/governance-csr/board-of-directors/ ↩ ↩2