R v Emile George El Soury [2018] NSWDC 450

R v Emile George El Soury [2018] NSWDC 450

The offender engaged in a deliberate, planned and continuous course of tax fraud over about four and three-quarter years by lodging false BASs to obtain GST refunds, exploiting his accounting knowledge and tax agent access, continuing deception after ATO audits and involving innocent third parties. The objective seriousness of each count and the s 16BA matter was above the middle range. Although he received mitigation for early guilty pleas, good character, absence of prior criminal history, rehabilitation, quasi-custody and first imprisonment, general deterrence, denunciation and adequate punishment required full-time imprisonment. An aggregate sentence of four years with a non-parole...

Jurisdiction
Australia
Judgment Date
03 December 2018
Procedural Posture
Criminal Sentence for Commonwealth Dishonesty Offences / Sentence After Pleas of Guilty
Outcome
Offender convicted and sentenced to an aggregate term of imprisonment of four years commencing 3 December 2018, with a non-parole period ending 2 October 2020 and balance term ending 2 December 2022; reparation ordered in the sum of $127,366.
Legal Topics
['dishonestly Obtaining Financial Advantage by Deception' 'attempting to Dishonestly Obtain Financial Advantage by Deception' 'goods and Services Tax Refunds' 'false Business Activity Statements' 'commonwealth Sentencing Consistency' 'non Parole Period' 'reparation']
['criminal Law' 'sentencing' 'commonwealth Offences'] ['dishonestly Obtaining Financial Advantage by Deception' 'attempting to Dishonestly Obtain Financial Advantage by Deception' 'goods and Services Tax Refunds' 'false Business Activity Statements' 'commonwealth Sentencing Consistency' 'non Parole Period' 'reparation']

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Procedural Posture

Criminal Sentence for Commonwealth Dishonesty Offences / Sentence After Pleas of Guilty

Legal Issues

  1. 1 ['What sentence was appropriate for Commonwealth offences of dishonestly obtaining, and attempting to dishonestly obtain, financial advantage from the Commonwealth by deception through false Business Activity Statements.' 'Whether no sentence other than imprisonment was appropriate under s 17A of the Crimes Act 1914 (Cth).' 'How national consistency in sentencing for federal offenders should be addressed.' 'What allowance should be made for early guilty pleas, rehabilitation, quasi-custody, lack of prior incarceration and subjective circumstances.' 'What non-parole period should be fixed for the aggregate sentence.']

Ratio Decidendi

The offender engaged in a deliberate, planned and continuous course of tax fraud over about four and three-quarter years by lodging false BASs to obtain GST refunds, exploiting his accounting knowledge and tax agent access, continuing deception after ATO audits and involving innocent third parties. The objective seriousness of each count and the s 16BA matter was above the middle range. Although he received mitigation for early guilty pleas, good character, absence of prior criminal history, rehabilitation, quasi-custody and first imprisonment, general deterrence, denunciation and adequate punishment required full-time imprisonment. An aggregate sentence of four years with a non-parole...

Court Disposition

Offender convicted and sentenced to an aggregate term of imprisonment of four years commencing 3 December 2018, with a non-parole period ending 2 October 2020 and balance term ending 2 December 2022; reparation ordered in the sum of $127,366.

Orders

  • ['You are convicted.' 'I order you make reparation to the Commonwealth by its Australian Taxation Office in the sum of $127,366.' 'I sentence you to imprisonment commencing 3 December 2018 without parole ending 2 October 2020, the balance term of sentence is to end 2 December 2022.' 'The parole order is conditional...