For systematic revenue fraud involving $3.5 million over five years with fabrication of records, only full-time custody can achieve the objective of general deterrence; periodic detention is manifestly inadequate. However, a co-offender in a subordinate role with limited real choice may receive a non-custodial sentence where personal circumstances are sufficiently compelling.
The full text is available to signed-in members, including the 22 later cases that cite this judgment.
4 of the 22 citing cases carry a classified treatment. How each court treated it is available to signed-in members.