S v Delport and Others (80/2017) [2019] ZAFSHC 243; 2020 (2) SACR 179 (FB) (10 December 2019)

S v Delport and Others (80/2017) [2019] ZAFSHC 243; 2020 (2) SACR 179 (FB) (10 December 2019)

The court found both Norman and Marius Delport guilty of extensive VAT fraud and related offences, involving R60 million defrauded from SARS over a period exceeding six years. Norman Delport's involvement was characterized by recklessness and negligence rather than direct intent, and his advanced age, poor health, lack of prior convictions, and sincere remorse were mitigating factors. The court determined that correctional supervision would be inappropriate given the seriousness of the offence and instead imposed a wholly suspended sentence of imprisonment. Marius Delport, as the principal perpetrator, orchestrated the fraudulent scheme, showed no genuine remorse, and repeatedly delayed...

Citation
[2019] ZAFSHC 243
Parties
Applicant: The State; Respondent: Norman Frederick Delport; Respondent: Marius Delport
Court
Free State High Court, Bloemfontein
Jurisdiction
South Africa
Judgment Date
10 December 2019
Case Number
80/2017
Procedural Posture
Criminal Trial / Sentencing
Outcome
Norman Frederick Delport: Convicted on 136 counts of contravention of the VAT Act and Tax Administration Act; sentenced to 5 years' imprisonment on each count, served simultaneously, wholly suspended for 5 years. Marius Delport: Convicted on 136 counts of fraud; sentenced to 10 years' imprisonment on counts 1–32 and...
Judges
Murray AJ
Legal Topics
Vat Fraud, Contravention of Vat Act, Contravention of Tax Administration Act, Money Laundering, Minimum Sentencing, Asset Forfeiture
Criminal Law Tax Law Commercial and Corporate Vat Fraud Contravention of Vat Act Contravention of Tax Administration Act Money Laundering Minimum Sentencing +1 more

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Parties

The State

Applicant

Norman Frederick Delport

Respondent

Marius Delport

Respondent

Procedural Posture

Criminal Trial / Sentencing

Legal Issues

  1. 1 Whether the accused are guilty of VAT fraud and contraventions of the VAT Act and Tax Administration Act.
  2. 2 What sentences are appropriate given the magnitude and duration of the offences.
  3. 3 Whether substantial and compelling circumstances exist to justify deviation from prescribed minimum sentences.

Ratio Decidendi

The court found both Norman and Marius Delport guilty of extensive VAT fraud and related offences, involving R60 million defrauded from SARS over a period exceeding six years. Norman Delport's involvement was characterized by recklessness and negligence rather than direct intent, and his advanced age, poor health, lack of prior convictions, and sincere remorse were mitigating factors. The court determined that correctional supervision would be inappropriate given the seriousness of the offence and instead imposed a wholly suspended sentence of imprisonment. Marius Delport, as the principal perpetrator, orchestrated the fraudulent scheme, showed no genuine remorse, and repeatedly delayed...

Court Disposition

Norman Frederick Delport: Convicted on 136 counts of contravention of the VAT Act and Tax Administration Act; sentenced to 5 years' imprisonment on each count, served simultaneously, wholly suspended for 5 years. Marius Delport: Convicted on 136 counts of fraud; sentenced to 10 years' imprisonment on counts 1–32 and...

Orders

  • Norman Frederick Delport is sentenced to 5 years' imprisonment on each of counts 1–74 and 75–136, all sentences to run concurrently, wholly suspended for 5 years on condition of no further contravention of the VAT Act or Tax Administration Act during the suspension period.
  • Norman Frederick Delport is not declared unfit to possess a firearm under the Firearms and Ammunition Act, 60/2000.