Giuliani referred to the “sick background” of the Jewish billionaire and Holocaust survivor in condemning his donations to Black Lives Matter.
Giuliani also said that former American ambassador Marie Louise “Masha” Yovanovitch is “controlled” by Soros.
"This is not just random vandalism, but a premeditated act," Moshe Reuven Azman told Maariv.
The recordings were presented by one of Giuliani's colleagues, who was arrested on suspicion of committing federal violations relating to campaign fraud.
A photo from last year’s event shows Fruman and Parnas smiling in a photo with Trump, Giuliani and Vice President Mike Pence.
The payment attracted attention because of Lev Parnas' role in helping him investigate former U.S. Vice President Biden, a contender for the Democratic nomination in the 2020 elections.
Parnas, who helped Giuliani look for dirt on Trump's political rival, former Vice President Joe Biden, is a key figure in the impeachment inquiry.
Azman’s Giuliani connection appears to predate the May meeting. A video published on Anatevka’s Facebook page in September 2018 featured greetings from Giuliani, Parnas and Frumin.
Igor Fruman and Lev Parnas allegedly conspired to use foreign money to buy political influence.
"This appears to be an unconstitutional, baseless, and illegitimate 'impeachment inquiry,'" Guiliani's lawyer, Jon Sale, told the House Intelligence Committee in a letter.