R v Zerafa [2013] NSWCCA 222

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: R v Zerafa [2013] NSWCCA 222 Hearing dates: 17 September 2013 Decision date: 04 October 2013 Before: Hoeben CJ at CL at [1] Latham J at [103] Beech-Jones J at [104] Decision: Crown appeal allowed. The sentences imposed by Simpson J on 23 August 2012 are quashed. In lieu thereof the respondent is sentenced as follows: In respect of Count 1, the sentence imposed by Simpson J is confirmed. In respect of Count 2, the respondent is sentenced to imprisonment for 3 years and 6 months, commencing 23 August 2012 and expiring 22 February 2016 with a non-parole period of 2 years and 3 months, expiring 22 November 2014. Catchwords: CRIMINAL LAW - sentence appeal - conspiracy to defraud Commonwealth - Crimes Act 1914 (Cth) - s29D, s86(1) - conspiracy to cause loss to Commonwealth - Criminal Code (Cth) - CROWN APPEAL - ground of appeal that sentence manifestly inadequate - principles relevant to a Crown appeal - respondent an accountant - scheme involving fraudulent claims for deductible business expenses - false invoices - false document trail - period of offending - absence of direct financial benefit - involvement and participation of offender - attempts at concealment of offences - course of criminal conduct - importance of general deterrence - necessity for adequate punishment - personal circumstances of offender - evidence of good character - absence of mitigation - absence of remorse - influence of older and more powerful employer - delay in proceedings - failure of sentence to properly have regard to general deterrence and the need to impose adequate punishment - relevance of extra curial punishment - Interpretation of s16A(2)(p) Crimes Act 1914 (Cth) - probable effect of sentence on family and dependants - whether hardship must be "exceptional" - whether appropriate for this Court to overrule long accepted interpretation of s16A(2)(p) - limited effect on sentence even if probable effect on family and dependants taken into account - need to re-sentence and impose custodial sentence. Legislation Cited: Acts Interpretation Act 1901 (Cth) Corporations Act 2001 (Cth) Crimes Act 1914 (Cth) - s 16A(2)(p), s29D, s86(1) Crimes Legislation Amendment Act (No 2) 1989 (Cth) Criminal Code 1995 (Cth) - s135.4 Criminal Law (Sentencing) Act 1988 (SA) Cases Cited: Adami and Adami v R (1989) 42 A Crim R 88 Australian Securities Commission v Marlborough Gold Mines Ltd [1993] HCA 15; 177 CLR 485 at 492 Bui v DPP (Commonwealth) [2012] HCA 1; 244 CLR 638 Dinsdale v The Queen [2000] HCA 54; 202 CLR 321 Dipangkear v R [2010] NSWCCA 156 Director of Public Prosecutions v Ip [2005] ACTCA 24 Elmir v R [2009] NSWCCA 22; 193 A Crim R 87 Everett v R [1994] HCA 49; 181 CLR 295 FP v R [2012] NSWCCA 182 Gett v Tabet [2009] NSWCA 76; 254 ALR 504 Green v The Queen; Quinn v The Queen [2011] HCA 49; 244 CLR 462 Griffiths v R [1977] HCA 44; 137 CLR 293 Hay v R [2013] NSWCCA 22 Hili v R; Jones v R [2010] HCA 45; 242 CLR 520 Ihemeje v R [2012] NSWCCA 269 John v Federal Commissioner of Taxation [1989] HCA 5; 166 CLR 417 King v R [2010] NSWCCA 202 Le v R [2006] NSWCCA 136 Ly v R [2007] NSWCCA 28 Markarian v R [2005] HCA 25; 228 CLR 357 Markovic v R, Pantelic v R [2010] VSCA 105; 30 VR 589 McAree v Barr [2006] TASSC 37 McCraw v R [2011] NSWCCA 162 Nguyen v R [2001] WASCA 72; 118 A Crim R 519 Nguyen v R [2001] WASCA 119; 160 FLR 284 Patrick Stevedores Operations No 2 Pty Ltd v Maritime Union of Australia (No 3) [1998] HCA 30; 195 CLR 1 R v Aller [2004] NSWCCA 378 R v Berlinsky [2005] SASC 316 R v Boughen; R v Cameron [2012] NSWCCA 17 R v Cheung [2010] NSWCCA 244; 203 A Crim R 398 R v Edwards (1996) 90 A Crim R 510 R v Girard [2004] NSWCCA 170 R v Grbin [2004] NSWCCA 220 R v Hawkins [2013] NSWCCA 208 R v Hernando [2002] NSWCCA 489;136 A Crim R 451 R v Hinton [2002] NSWCCA 405; 134 A Crim R 286 R v Huston; ex parte Cth DPP; R v Fox; ex parte Cth DPP; R v Henke; ex parte Cth DPP [2011] QCA 350; 219 A Crim R 209 R v Jones; R v Hili [2010] NSWCCA 108; 76 ATR 249 R v Kearns [2003] NSWCCA 367 R v Kertebani [2010] NSWCCA 221 R v MD, BM, NA and JT [2005] NSWCCA 342 R v MacLeod [2013] NSWCCA 108 R v Matthews (1996) 130 FLR 230 R v Murphy [2005] NSWCCA 182 R v Nguyen [2006] NSWCCA 369; 166 A Crim R 124 R v Pogson; R v Lapham; R v Martin [2012] NSWCCA 225 R v Ida Ronen, Nitzan Ronen, Izhar Ronen [2006] NSWCCA 123; 161 A Crim R 300 R v Sinclair (1990) 51 A Crim R 418 R v Togias [2001] NSWCCA 522; 127 A Crim R 23 R v Wheatley [2007] 67 ATR 531 R v Williams [2005] NSWSC 315; 152 A Crim R 548 R v Wirth (1976) 14 SASR 291 R v X [2004] NSWCCA 93 R v Zamagias [2002] NSWCCA 17 S v R [2003] WASCA 309 Silktone Pty Ltd v Devreal Capital Pty Ltd (1990) 21 NSWLR 317 Sowaid v R [2011] NSWCCA 177 Van Eeden v R [2012] NSWCCA 18 Waugh (aka Willoughby) v R [2010] NSWCCA 3 Texts Cited: Australian Law Reform Commission, ALRC Report 44: Sentencing, (March 1988) Category: Principal judgment Parties: Regina (Cth) - Appellant Kevin Zerafa - Respondent Representation: Counsel: Mr P Neil SC/Ms S McNaughton SC - Appellant Mr T Game SC - Respondent Solicitors: Commonwealth Director of Public Prosecutions - Appellant Brown Wright Stein Lawyers - Respondent File Number(s): 2008/125795 2009/232626 Decision under appeal Citation: [2012] NSWSC 978 Date of Decision: 2012-08-23 00:00:00 Before: Simpson J File Number(s): 2008/125795 2009/232626