S v Van Der Linde (12331/12) [2016] ZAGPJHC 179; [2016] 3 All SA 898 (GJ); 2016 (2) SACR 377 (GJ) (27 May 2016)

S v Van Der Linde (12331/12) [2016] ZAGPJHC 179; [2016] 3 All SA 898 (GJ); 2016 (2) SACR 377 (GJ) (27 May 2016)

The court found that the accused was integrally involved in a sophisticated VAT fraud scheme, registering entities, submitting fraudulent VAT claims, and receiving the proceeds. The documentary evidence, bank statements, and corroborated testimony of accomplice witnesses established beyond reasonable doubt that the accused masterminded the scheme. The accused's explanations were improbable and contradicted by objective evidence, including his control over bank accounts and correspondence with SARS. The court held that the accused was guilty of fraud, forgery, and uttering, as the evidence showed he knowingly made false representations and submitted forged documents to SARS. However, the...

Citation
[2016] ZAGPJHC 179
Parties
Applicant: The State; Respondent: Ivan Don van der Linde
Court
South Gauteng High Court, Johannesburg
Jurisdiction
South Africa
Judgment Date
27 May 2016
Case Number
12331/12
Procedural Posture
Criminal Trial / Judgment After Full Trial
Outcome
The accused, Ivan Don van der Linde, is found guilty of 255 counts of fraud, 1 count of forgery, and 1 count of uttering. He is acquitted on all counts of money laundering and acquisition of proceeds of unlawful activities. Counts 258 to 262 and count 273 were withdrawn.
Judges
Nicholls
Legal Topics
Vat Fraud, Forgery, Uttering, Money Laundering, Prevention of Organised Crime Act, Accomplice Evidence
Criminal Law Tax Law Commercial and Corporate Vat Fraud Forgery Uttering Money Laundering Prevention of Organised Crime Act +1 more

Case Brief

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Parties

The State

Applicant

Ivan Don van der Linde

Respondent

Procedural Posture

Criminal Trial / Judgment After Full Trial

Legal Issues

  1. 1 Whether the accused, Ivan Don van der Linde, was guilty of 255 counts of fraud relating to VAT refunds.
  2. 2 Whether the accused was guilty of forgery and uttering in relation to supplier invoices submitted to SARS.
  3. 3 Whether the accused was guilty of money laundering and acquisition of proceeds of unlawful activities under POCA.

Ratio Decidendi

The court found that the accused was integrally involved in a sophisticated VAT fraud scheme, registering entities, submitting fraudulent VAT claims, and receiving the proceeds. The documentary evidence, bank statements, and corroborated testimony of accomplice witnesses established beyond reasonable doubt that the accused masterminded the scheme. The accused's explanations were improbable and contradicted by objective evidence, including his control over bank accounts and correspondence with SARS. The court held that the accused was guilty of fraud, forgery, and uttering, as the evidence showed he knowingly made false representations and submitted forged documents to SARS. However, the...

Court Disposition

The accused, Ivan Don van der Linde, is found guilty of 255 counts of fraud, 1 count of forgery, and 1 count of uttering. He is acquitted on all counts of money laundering and acquisition of proceeds of unlawful activities. Counts 258 to 262 and count 273 were withdrawn.

Orders

  • The accused is convicted on counts 1 to 255 (fraud), count 256 (forgery), and count 257 (uttering).
  • The accused is acquitted on counts 263 to 326 (money laundering) and counts 327 to 381 (acquisition of proceeds of unlawful activities).