R v Mereb; R v Younan [2014] NSWCCA 149

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: R v Mereb; R v Younan [2014] NSWCCA 149 Hearing dates: 21.07.2014 Decision date: 06 August 2014 Before: Hoeben CJ at CL at [1] McCallum J at [44] Garling J at [45] Decision: Crown appeal dismissed. Catchwords: CRIMINAL LAW - Crown appeal against sentence - offences of conspiring with intention of dishonestly causing a loss to Commonwealth contrary to s135.4(3) Criminal Code (Cth) - clients of an accounting firm known as Owen T Daniel & Co - participation in illegal scheme organised by accountants to avoid payments of tax - tax shortfall approximately $1 million - whether sentence of imprisonment for 4 years with a non-parole period of 2 years manifestly inadequate - sentence not "unreasonable or plainly unjust" - exercise of residual discretion in Crown appeal - appeal dismissed. Legislation Cited: Crimes Act 1914 (Cth) - s16A(1) Criminal Appeal Act 1912 - s6(3) Cases Cited: Bugmy v The Queen [2013] HCA 37; 249 CLR 571 Bugmy v The Queen [1990] HCA 18;169 CLR 525 Bui v Director of Public Prosecutions (Cth) [2012] HCA 1; 244 CLR 638 Green v The Queen; Quinn v The Queen [2011] HCA 49; 244 CLR 462 Hili v R; Jones v R [2010] HCA 45; 242 CLR 520 Markarian v R [2005] HCA 25; 228 CLR 357 Munda v Western Australia [2013] HCA 38; 249 CLR 600 R v Boughen and Cameron [2012] NSWCCA 17 R v Hili; R v Jones [2010] NSWCCA 108 R v Lamella [2014] NSWCCA 122 R v Hawkins [2013] NSWCCA 208 R v Liles [2012] NSWSC 1249 R v Sakovitis [2013] NSWSC 464 R v Wall [2002] NSWCCA 42 R v Zerafa [2013] NSWCCA 222 Ruha v R [2010] 198 A Crim R 430 Wong v R [2001] HCA 64; 207 CLR 585 Category: Principal judgment Parties: Commonwealth Regina - Appellant Paul Boutros Mereb - Respondent Youssef Saadallah Younan - Respondent Representation: Counsel: Mr GA Farmer SC - Appellant Crown Mr R Strickland SC - Respondents Solicitors: Commonwealth Director of Public Prosecutions - Appellant Crown DCE Lawyers Pty Ltd - Respondents File Number(s): 2008/161229 2009/232614 Decision under appeal Date of Decision: 2014-02-07 00:00:00 Before: Sweeney DCJ File Number(s): 2008/161229 2009/232614