R v Egge [2020] NSWDC 277

R v Egge [2020] NSWDC 277

Because sentencing findings had to be consistent with both the guilty verdict on count 3 and the acquittals on the remaining counts, the court could not sentence the offender on the Crown's broader case that the entire Research and Development scheme was fraudulent. The court was satisfied beyond reasonable doubt only that specified count 3 invoices from Rebecca Quijano and Stephen Catsicas were false to the offender's knowledge, producing a fraudulent tax offset of $25,800.75. Although the offence required imprisonment for deterrence and punishment, the reduced proved quantum, the offender's age and health, and the circumstances justified a 19-month sentence served by way of an Intensive...

Jurisdiction
Australia
Judgment Date
05 June 2020
Procedural Posture
Criminal Sentencing for Dishonestly Obtaining a Financial Advantage From the Commonwealth / Sentence After Jury Verdict of Guilty on Count 3 and Verdicts of Not Guilty on All Other Counts
Outcome
Convicted and sentenced to imprisonment for 19 months to be served by way of an Intensive Correction Order; reparation ordered.
Legal Topics
['dishonestly Obtain Financial Advantage by Deception' 'research and Development Tax Offset' 'fact Finding on Sentence' 'consistency With Jury Verdicts' 'intensive Correction Order' 'reparation']
['criminal Law' 'sentencing' 'fraud Against the Revenue'] ['dishonestly Obtain Financial Advantage by Deception' 'research and Development Tax Offset' 'fact Finding on Sentence' 'consistency With Jury Verdicts' 'intensive Correction Order' 'reparation']

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Procedural Posture

Criminal Sentencing for Dishonestly Obtaining a Financial Advantage From the Commonwealth / Sentence After Jury Verdict of Guilty on Count 3 and Verdicts of Not Guilty on All Other Counts

Legal Issues

  1. 1 ["What sentencing facts could be found beyond reasonable doubt consistently with the jury's guilty verdict on count 3 and not guilty verdicts on the other counts." "Whether the offender's moral culpability could be assessed by reference to the Crown's broader case that all Research and Development claims were a sham." 'What quantum of fraudulently obtained money could be attributed to the offender for count 3.' 'Whether a term of imprisonment should be served by way of an Intensive Correction Order.' 'Whether reparation should be ordered to the Commonwealth.']

Ratio Decidendi

Because sentencing findings had to be consistent with both the guilty verdict on count 3 and the acquittals on the remaining counts, the court could not sentence the offender on the Crown's broader case that the entire Research and Development scheme was fraudulent. The court was satisfied beyond reasonable doubt only that specified count 3 invoices from Rebecca Quijano and Stephen Catsicas were false to the offender's knowledge, producing a fraudulent tax offset of $25,800.75. Although the offence required imprisonment for deterrence and punishment, the reduced proved quantum, the offender's age and health, and the circumstances justified a 19-month sentence served by way of an Intensive...

Court Disposition

Convicted and sentenced to imprisonment for 19 months to be served by way of an Intensive Correction Order; reparation ordered.

Orders

  • ['Phillip Mark Egge is convicted.' 'The offender is sentenced to a term of imprisonment for 19 months.' 'Pursuant to section 7(1) of the Crimes (Sentencing Procedure) Act 1999, the sentence is to be served by way of an Intensive Correction Order commencing 5 June 2020 and expiring 4 January 2022.' 'The offender must...