R v Song CHANG [2017] NSWDC 429

R v Song CHANG [2017] NSWDC 429

The offender knowingly facilitated a sophisticated GST input tax credit conspiracy over about five years that caused an unrecovered $10.5 million loss to the Commonwealth. Although he was not the organiser, made no personal gain beyond employment, and pleaded guilty late in a way that facilitated the interests of justice, the seriousness of the offending and need for general deterrence required full-time imprisonment. Applying totality with the earlier related federal sentence, the Court imposed an additional custodial effect and a new single non-parole period.

Jurisdiction
Australia
Judgment Date
02 June 2017
Procedural Posture
Criminal Sentencing for Conspiracy With Intention of Dishonestly Causing Loss to the Commonwealth / Sentence Following Plea of Guilty
Outcome
Offender convicted and sentenced to an overall term of 5 years and 6 months imprisonment, with a new single non-parole period of 4 years and 6 months in respect of all federal sentences.
Legal Topics
['conspiracy' 'dishonestly Causing Loss to the Commonwealth' 'gst Input Tax Credits' 'business Activity Statements' 'general Deterrence' 'totality' 'non Parole Period']
['criminal Law' 'sentencing' 'commonwealth Fraud' 'taxation Revenue Offences'] ['conspiracy' 'dishonestly Causing Loss to the Commonwealth' 'gst Input Tax Credits' 'business Activity Statements' 'general Deterrence' 'totality' 'non Parole Period']

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Procedural Posture

Criminal Sentencing for Conspiracy With Intention of Dishonestly Causing Loss to the Commonwealth / Sentence Following Plea of Guilty

Legal Issues

  1. 1 ["What sentence should be imposed for the offender's plea of guilty to conspiracy with intention of dishonestly causing loss to the Commonwealth." "How the objective seriousness of a sophisticated five-year GST refund conspiracy, the amount of loss, the offender's role and lack of personal financial gain should affect sentence." 'What allowance should be made for the late plea of guilty and willingness to facilitate the interests of justice.' 'How the sentence should be accumulated or made concurrent with the earlier federal sentence for related criminal conduct.']

Ratio Decidendi

The offender knowingly facilitated a sophisticated GST input tax credit conspiracy over about five years that caused an unrecovered $10.5 million loss to the Commonwealth. Although he was not the organiser, made no personal gain beyond employment, and pleaded guilty late in a way that facilitated the interests of justice, the seriousness of the offending and need for general deterrence required full-time imprisonment. Applying totality with the earlier related federal sentence, the Court imposed an additional custodial effect and a new single non-parole period.

Court Disposition

Offender convicted and sentenced to an overall term of 5 years and 6 months imprisonment, with a new single non-parole period of 4 years and 6 months in respect of all federal sentences.

Orders

  • ['The offender is convicted.' 'He is sentenced to a term of imprisonment of 5 years and 6 months commencing on 10 June 2016 and expiring on 9 December 2021.' 'Pursuant to s 19AD(2)(e), a new single non-parole period in respect of all Federal sentences of 4 years and 6 months is imposed, commencing 10 June 2015 and...