What is the ruling on agreeing with a merchant to create a fictitious invoice in order to obtain a cash amount from an institution, then repaying it in installments?

If the installments exceed two thousand dinars, this is a forbidden usurious transaction. However, if the installments do not exceed two thousand dinars, there is no usury in it; rather, it is a good loan. The problem remains with the deception of the institution through fictitious purchases to obtain money. The way out is through tawarruq, where the borrower buys a real commodity and then sells it for an immediate price to someone other than the one from whom he bought it. This is disliked, but not forbidden, according to the majority of jurists, and the dislike is removed with necessity.