Director of Public Prosecutions v Sim

[2019] VCC 168

IN THE COUNTY COURT OF VICTORIA Revised
(Not) Restricted
Suitable for Publication

AT MELBOURNE
CRIMINAL JURISDICTION

CR 18-00535

DIRECTOR OF PUBLIC PROSECUTIONS

v

JIANKAI SIM

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JUDGE:	HER HONOUR JUDGE RIDDELL
WHERE HELD:	Melbourne
DATE OF HEARING:
DATE OF SENTENCE:	20 February 2019
CASE MAY BE CITED AS:	DPP v Sim
MEDIUM NEUTRAL CITATION:	[2019] VCC 168

REASONS FOR SENTENCE
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Subject:
Catchwords:
Legislation Cited:
Cases Cited:
Sentence:

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APPEARANCES:	Counsel	Solicitors
For the Director of Public Prosecutions	Mr Armstrong
For the Accused	Ms Brunnard

HER HONOUR: 

Summary

1Jiankai Sim, you have pleaded guilty to one charge of import goods, namely tobacco products, with the intention of defrauding the revenue contrary to the Commonwealth Customs Act 1901.  The maximum penalty for this charge is ten years' imprisonment.

2The charge relates to the illegal importation of two consignments containing cigarettes from Malaysia on 3 August 2017.  Both were labelled as containing flat-pack furniture.  Those importations were intercepted by the Australian Border Force officers who identified the cigarettes secreted therein.

3Managed deliveries of both importations occurred on 10 August 2017. 
Three Malaysian nationals who received and were unpacking the containers were arrested and charged with possession of those goods, knowing they were imported with the intent to defraud the revenue.  They have already been dealt within this court.

4The first delivery, consigned to Totech Supplies Pty Ltd, contained 2,016,000 cigarette sticks, constituting evaded customs duty and GST of $1,244,396.16.  The second delivery, consigned to M&P Depot Pty Ltd, contained 4,200,000 in two containers, being 2,100,000 per container, and constituting evaded customs duty and GST of $2,851,741.20.

5You and your co-accused, Ki Jian Chan, were engaged by members of a tobacco smuggling syndicate which organised these importations.  In summary, in order to receive the shipping containers of cigarettes, the syndicate engaged Malaysian nationals to register and act as proxy directors for companies which were established for the purposes of importing illicit goods.

6Other syndicate members contacted real estate agents to secure leases on suitable factories to receive the importations, liaised with customs brokers to arrange the clearance of the shipping containers, deposited moneys into the accounts of parties associated with the import or lease, and coordinated the receipt, unpacking and extraction of cigarettes from the containers using Malaysian nationals who usually arrived in Australia on electronic travel authorities, usually with the intention of working for the syndicate.  You performed such a logistical role as I have just described.

7In order to establish a seemingly genuine import profile in the ABF integrated cargo system, the syndicate imported a number of shipping containers of legitimate goods prior to the importations which concealed illicit tobacco products.

8This was clearly a large-scale, sophisticated scheme.  The amount of cigarettes imported in these two consignments, and of duty sought to be evaded, is very high.  The fact that several importations of legitimate goods were carried out to avoid detection, apparently at a financial loss, demonstrates the scale of this enterprise.

9The specifics of the two importations are outlined in the detailed summary of prosecution opening.  Relevantly, they are as follows.

M&P Depot Pty Ltd

10M&P Depot Pty Ltd was registered as an Australian proprietary company on
12 December 2016.  The director and secretary of M&P Depot is Fu Yi Yiap, a now 28-year-old Malaysian national who currently holds a Resident Return Visa.  Yiap departed Australia and has not returned.

11On 15 March 2017, M&P Depot commenced a five-year lease of a commercial factory located in Derrimut.  Between 14 April 2017 and 4 August 2017, there were a total of four sea cargo importations consisting of six shipping containers delivered to M&P Depot at the Derrimut factory.  Goods were declared as kitchen cabinets or similar.  The first three importations were examined and did not contain any tobacco products.

12On 3 August 2017,a further shipment consisting of two shipping containers was received at the Port of Melbourne.  Each was declared to contain
420 boxes of ‘office wooden furniture’.  Examination of the containers found that the outer and first rows contained white laminated particle boards separated by polystyrene blocks, and that the inner rows of boxes contained cartons of "888" brand cigarettes.

13On 9 August 2017, two Asian males attended the Derrimut factory, driving a gold-coloured Nissan Pulsar which was previously used by you. 

14On 10 August 2017, the same vehicle returned, carrying two men.  They were identified as your co-offenders, Wi Chong Tan and Qi Yit Cheng.  Soon after, the shipment was delivered to the Derrimut factory.  ABF officers executed a warrant and arrested Cheng and Tan in the process of unpacking the containers.

Totec Supplies Pty Ltd

15Totec Supplies Pty Ltd was registered as an Australian proprietary company on 7 December 2016.

16On 23 December 2016, Totec commenced a two-year lease for commercial premises located at Bryants Road, Dandenong. 

17Customs broker, O'Brien Customs and Forwarding Pty Ltd, were first contacted via phone by you, calling yourself "Edwin", in relation to arranging customs clearance and transport of imports by Totec.  Communications were via an email address, [email protected], and various mobile numbers attributed to you.

18Between 10 February and 10 August 2017, five importations consisting of seven shipping containers were imported into Australia under the consignee name, "Totec", and delivered to the Dandenong factory.  All were described similarly as containing goods as "gallon plastic container" or "carton box packaging." 
All were examined by ABF officers.  The first four importations did not contain any tobacco products.

19On 3 August, a further shipping container consigned to Totec arrived at the Port of Melbourne and was examined.  A total of 1,150 blue plastic drums were located inside the container.  A total of 2,016,000 cigarette sticks were concealed inside 840 of those drums.

20On 10 August 2017, the container was delivered to the Dandenong factory and accepted and signed for by Yung Chen Fang.  Soon after, ABF officers executed search and seizure warrants and arrested Mr Fang in the process of unpacking.

Role of Jiankai Sim

21Turning specifically to you, Mr Sim.  Much was made on the plea about the role you played in this offending.  Role is an important considering in sentencing for offences such as this.  Regardless of what title your role is given, what is important in sentencing is consideration of the tasks you performed in furtherance of this offence.

22Ultimately, in my view, the prosecution and defence in essence arrived at a similar point; namely, that you were at a mid-level of organisation and were performing duties in Australia at the behest of others who were offshore. 

23I accept the actual importations were organised by others located overseas, and likely in Malaysia. You were answerable to those above you and who you referred to as "the boss."  It was those persons who no doubt sourced the cigarettes and arranged for their transfer to Australia, and it was those persons who instructed you.  Those persons are at a higher level, and I accept you acted at their direction. 

24Conversely, persons arrested unpacking the goods on 10 August were at a lower level of engagement than you.

25You therefore were a mid-level player, engaged to perform logistical tasks in Australia to further the scheme on our shores.  However, you played an important role.  You facilitated the entry into Australia of the illegally imported goods.  You facilitated arrangements of Customs clearances for delivery and unpacking of those goods.  You were clearly a trusted member, engaged by the syndicate, and although mid-level overall, you were one of the higher-level onshore operators. 

26You conceded you played your part for financial gain. 

27Your involvement is largely apparent from the telephone intercept and surveillance material, as well as documentary and electronic evidence located either in your possession or discarded by you on the day of your arrest.

28Between December 2016 and July 2017, you were the subject of surveillance activity by investigators.  On a number of occasions, you were seen at relevant factory premises, at times with your co-offender Ki Jian Chan, whose role was a similar one to yours.

29Between December 2016 and May 2017, investigators intercepted telephone conversations between you and various others, including the co-accused, Chan.  Those calls included the following:

30On 21 December 2016, you asked Chan to retrieve documents from the agent in Dandenong and get Hong Tan, a puppet director of Totec Supplies, to sign them.

31On 21 December, you received a text to you asking you to deposit $19,363 to an estate agent's trust account.

32On 21 December, you referred to Chan as "Mike", and told him you were going to deposit to "our company account" - that is, Totec's account.  In a further call, you and Chan discussed how to avoid a record being made of the deposit and that personal details would be required if the amount exceeded $10,000.  There was talk of a contract being signed and keys obtained, and that you would give the agent Chan's phone number as the contact for Hong Tan - clearly, to avoid Hong Tan being contacted directly.

33On 9 February 2017, you liaised with a customs broker regarding two containers arriving the following day.

34On 16 February, you made arrangements for electricity connection to the Dandenong factory for the company Totec Supplies.  You gave your name as Edward Sim, and your own phone number as contact details, and Mike Chan as the alternative contact, with Chan's phone number. 

35On 27 February, you enquired as to the availability of the Derrimut factory. 
You said, "We need a few warehouse."

36In revealing calls on 5 March 2017, you and Chan discuss the need to find buyers for the cargo that comes with the cigarettes, and that the boss was prepared to sell those at a loss, "enough to cover the basics."  You and Chan discuss that there would be a number of clean importations, and that "the real stuff will come only after we run a few rounds."

37You both also discussed recent arrests of tobacco importers and the gaol sentences to be expected for tobacco importation as compared to drug importation.  You said that on your calculations, the cost of the logistics would be at least $1 million Australian dollars, and that if you had five factories, it would be the equivalent of 50 containers.

38On 26 March 2017, Chan told you that it had been four to five months since the operation started, and that Hong Tan was asking to be paid $2,000.  Chan said his own boss had asked that you check with your boss whether it was possible to make that payment.

39On 5 April, you and Chan discussed Chan arranging two people to unload a container within the week.  You said you were not sure if the shipment was cigarettes, but you did not think so.  You said you would help to "download" - which I understand to be "unload" - if you were free, but your boss had told you to "open the door and leave each time so that no-one could recognise me." 
You both then discussed an arrest of drug importers and police tactics in apprehending importers, which you said you would let your boss know. 

40On 22 May 2017, you departed Australia to return to Malaysia via Singapore.  You returned to Australia on 10 July 2017, and were subjected to a full baggage examination by ABF officers.  You had in your possession an Apple iPhone 7.  That device was electronically examined and downloaded after photographs of interest were located.

41The phone revealed email messages with addresses including the Derrimut factory and a large portion of emails relating to leasing offers and applications for the Derrimut premises, queries about fumigation and importation of cargo, and delivery of shipping containers.

42After your co-offenders were arrested on 10 August 2017, you were intercepted at Melbourne Airport on 13 August, attempting to board a flight to Malaysia. 
A manual assessment of an Apple iPhone in your possession, which was the same one located when you entered Australia on 10 July, indicated that a large amount of the messages and photos of interest had been deleted in the meantime.

43You participated in a formal record of interview.  You told a number of lies. 
Your counsel conceded this on your plea.  You made specific denials of having any involvement in importing anything into Australia.  You denied making enquiries of real estate agents or ever attending any factories in Melbourne.  You said you are never known as Edwin, you had never been to Derrimut or to a factory in Dandenong.

44You denied knowing anything about messages on your phone relating to shipments of furniture from Malaysia, or enquiring about fumigations in customs.  You said you were not told about people being arrested at the factories and knew nothing of this.  You denied all knowledge of cigarettes and of knowing Mr Chan.

45As the interview evolved, you said the only work you were employed in involved money transfers and deposits.  You said your contact was a man named Michael.  Later, you indicated that Michael had also had you assist with finding shops, then factories, to receive imports of goods from overseas.

46You identified that you had familiarity with the delivery locations, and they were to be used for importation of furniture products.  You expressed you had concerns that they would be for illegal goods, and you said that you had told Michael that you did not want to be involved in anything illegal.

47You said you found five factories, including the Derrimut factory and the Dandenong factory, which you had a look at.  At first, you denied attending Derrimut, but later admitted to doing so to inspect deliveries.  You said you observed it was furniture.  You denied ever discussing cigarette delivery with Michael.

48In relation to returning to Malaysia on 13 August, you first said that this was because of a family emergency, however, later conceded it was both to see your father and to meet with Michael at his request.  You further clarified this by saying that you had booked your ticket on that morning following a call from Michael the previous afternoon.

49You identified that Michael had instructed you to delete everything off your phone, including instructions, photos and chat logs.  You suspected Michael was scared about tax implications.

50ABF investigators that day executed a warrant at your residential premises in Surrey Hills.  Another resident stated that he had driven you to the airport that morning, and that prior to being taken to the airport, you disposed of personal possessions into a garbage bin.

51Recovered from the bin were originals of documents which had been torn up.  When pieced together, these identified information linking you to companies and factories of interest.

52Along with the documentary evidence were two Alcatel mobile phones which had been snapped broken, one white Samsung mobile phone, and an Apple MacBook, and two sets of keys.  Also located in your bedroom was a computer tower.

53I do not propose to recite the evidence found in those documents and electronic devices, save to say there were handwritten notes containing addresses of factories, names, and amounts, such as, "Fang, 500."  There were banking documents and debit cards, contracts for vehicles and insurance documents, VicRoads documents, photos of specific bank details for eight companies, details of relevant email addresses and telephone numbers, email correspondence with custom brokers, handwritten notes of cash amounts, as well as images showing a Maersk container seal affixed to a shipping container door, and an open shipping container with blue wrapped packages, identical to those located at the Dandenong factory, and a second image of a Maersk container seal and open shipping container with, again, blue wrapped packages identical to those at the Dandenong factory.

54For completeness, I note your co-accused, Mr Chan, is also a Malaysian national who first arrived into Australia on 31 May 2012 under an ETA. 
Later, he was granted a student visa.  On 13 August 2017, Mr Chan was similarly intercepted as he prepared to board a flight to depart Australia. 
He was subsequently arrested and charged.  His matter has been to a committal hearing and is now proceeding through this court.

Factual disputes on the Plea

Purpose in coming to Australia

55There were three main factual disputes on the plea, each of which was dealt with by submissions.  Firstly, the prosecution submitted that your purpose in coming to Australia was to participate in this offending.  Your counsel submitted that you came to Australia to study.  They provided a letter from your mother in support of this.

56You arrived in Australia on 26 November with a stated occupation as "Student" and a stated intention to remain for seven days.  No application for a student visa was made until February 2017.  This, it was said, was because your intention was to become engaged with a degree course which would start in March. 

57I invited your counsel to provide further evidence as to your enrolment in Australia, and I later received documentation pertaining to enrolment in an English language course and Diploma of Accounting with an organisation called Education Access Australia.

58Ultimately, I have decided that I cannot reach the requisite level of satisfaction regarding your original purpose in coming to Australia - namely, that it was solely for the purpose of engaging in this syndicate and its importation business.

59However, what is apparent is that you did become involved with the syndicate very soon after you were on these shores.  Further, that you were tasked, even at that stage, with a number of responsibilities.  The telephone intercepts from 21 December 2016 which I have outlined, demonstrate that much.

60Your counsel relied on your record of interview and submitted that you were working as a waiter and then answered an ad on a website asking for a person with good English skills.  It was submitted that you then performed tasks related to securing leases on factories and the like, but without any knowledge of the unlawfulness of the importations.

61As outlined, you told a number of untruths in your record of interview, and given the telephone intercept material, I could not sensibly rely on a version you gave therein.

62I invited you, through your counsel, to give evidence.  However, you did not give any evidence at your plea to outline these matters.

63It was conceded by your counsel that you positively knew the organisation for which you were working was engaged in unlawful importation of cigarettes, at least by February 2017.  So much is very clear from the telephone intercepts as early as 5 March 2017.

64Not only do you have knowledge of that fact - namely, the unlawful importation of cigarettes - but you have knowledge of the fact that a false trail of legitimately imported goods will be laid before the cigarettes were to be imported.  You were also aware those goods were being sold at a loss.

65You were aware of the interception of similar consignments, and of people being arrested.  You were aware of the cost of at least a million dollars for logistics, involving rental of four to five factories at a rate of $40,000 per month, and of that fact that this would amount to an equivalent of 50 containers.

66There is discussion of the fact that the importations of legitimate goods have been going for over three months, and that there will be another three to four months before the cigarettes arrive.

67So whether you had full knowledge as at 21 December or not for some eight weeks thereafter in my view is ultimately not important.  What is important is that with full knowledge, at least as at February 2017, you continued to actively participate in this sophisticated scheme with a high level of knowledge until your arrest some six to seven months later.

Characterisation of Role

68Secondly, there was a dispute as to how to characterise your role.  As I have said, I view you as a middleman in a bigger scheme, and I have outlined my reasons for that conclusion.  To some extent, you sum up your role in your own words in a telephone intercept of 30 March.  You say to a customs broker:

"I have some relatives back in Malaysia would like to do some international trading business, mainly import.  I am here and will source the supplies here and manage the stocks.  I am the authorised person here.  I am in charge of logistics, transportation, customs clearance, that sort of thing.  Besides that, will be renting a very small factory.  I will be doing all these things."

69You conceded you played your part for financial gain.  It is obvious the overall financial gain for this syndicate must have been extremely high.  They were prepared to undertake multiple importations of legitimate goods at a loss, purely for the purpose of disguising what was to come.

70I could not conclusively determine how much you received.  There is talk in the telephone intercepts of Hong Tan receiving $2,000 for having his name on a lease.  Other persons who were arrested as unpackers talked of being paid sums of $10,000 to $20,000.  I suspect you were to receive considerably more than what you claim was $500 to $800 for the lease of a factory and a $1200 bonus, but I cannot, as I have said, conclude exactly what that amount was to be.

Involvement with other unlawful importations

71The third matter of dispute related to your alleged involvement with other companies which have unlawfully imported tobacco products found at factory premises. 

72A range of documentation located in your rubbish bin and electronic materials demonstrate that you had information relating to bank accounts, car registrations, images of relevant containers, lease agreements, and relevant emails including some requesting payment of invoices, and that those items were connected to other businesses involved in illegal importation.

73The prosecution stated that these matters were led not in aggravation of the offending for which you are to be sentenced; rather, as evidence led by the prosecution to rebut your claim that you were an innocent agent with very little knowledge of and involvement in the broader scheme.  Your counsel objected to that material.

74Given my findings of the extent of your involvement in the importations for which I am to sentence you, namely, that you were performing a range of logistical tasks, those matters, in my view, do not take your role much further.

75Ultimately, the prosecution conceded that they do not need that evidence to establish your role, and therefore I do not rely on that material in imposing sentence given.  As I said, I am satisfied as to the level at which you were performing based on the direct evidence pertaining to the two importations in August 2017.

Personal background

76Turning to your background, you are currently 24 years old, being the eldest of three children.  Your brother, aged 22, died in a car accident six years ago.  Your sister is currently working in Singapore. 

77You gave quite a different account of your history to psychologist Peter Horton when you saw him at the Trauma Centre in Fulham.  You told him your parents separated 15 years ago but speak regularly and have a good working relationship.  You denied any family history of drug or alcohol dependency or previous criminal history.

78On the plea, your counsel submitted that you came, in fact, from a difficult background, that your parents separated when you were young as a result of your father's history of drug use and imprisonment.  It seems your mother, a hairdresser, would help your father out when he contacted her.  He had caused your mother, it was said, a lot of financial and emotional grief.  And as such, your history was described as a difficult one - in particular, given you are the oldest of your three siblings and therefore a lot of responsibility apparently fell to you.

79That description is however consistent with descriptions you give in a conversation with your girlfriend recorded on 10 March 2017, namely that you came to Australia to support your family.  You say that it is wrong for your father to be as he is.  You describe him as selfish and inconsiderate.  You say he was doing ‘bad, unlawful business’ and cannot even feed the family.  He was a drug addict.

"I still have to accept him as my father because my mum loves him."

80You say:

"I love my mother very much.  She had a hard life, and I want to ease her burden.  She is my mother.  I am under lots of stress since I was a child.  My younger brother passed away.  I am really stressed."

81I accept that that is a true reflection of your history and potentially your motivations for involving yourself in the illegal activity before me.  It may explain it, of course, but it does not excuse that involvement.

82I accept the comments made by psychologist Carla Lechner to the extent that you also experienced abuse at the hands of the son of a nanny, but that you did not tell your mother because you did not want to worry her.  Ms Lechner opines that concern for and protection of your mother was a predominant theme for you.

83You were born and raised in Malaysia, completed secondary schooling in 2012, and completed a Diploma in Business Studies in 2015.  You attempted further studies but were apparently hampered by financial difficulties and having to travel from your mother's home for two hours a day to get to classes.  You reported having a student loan from the government to pay for your university tuition.

84You made a decision to cease your education in Malaysia and apparently focused on coming to Australia.  You worked for a Malaysian government agency as a telephone opinion surveyor. Moneys were apparently contributed by your relatives for you to leave for Australia.  You attended a bridging course through Education Access Australia once in Australia, completing subjects in English and accounting.  You say you had a long-term goal to complete studies in Australia with a view to applying for citizenship.

85I received some documentation confirming your enrolment with Education Access Australia.  However, it is not entirely clear whether you attended studies. 

86I have some scepticism regarding your true intentions in Australia.  At one stage, you say in a phone call you would stay five years, ‘all going smoothly’.

87Your counsel submitted, however, that once embroiled in the business of the syndicate, you could not extricate yourself from that syndicate.  In May 2017, however, you did return to Malaysia.  This was said to be for a medical emergency pertaining to your father.

88I received a letter from a Dr Desmond Tan in Malaysia, saying your father sustained a sprained ankle and that you would be needed for two months. 
This is not referred to at all in the letter of your mother.  Returning must have been at significant cost and interruption to your studies.  Again, I am sceptical.  However, given the letter from Dr Tan and your past efforts that were outlined in terms of assisting your father and protecting your mother, I am prepared to accept on balance that you returned for that purpose.

89Regardless of why you went home, you were able to do so despite your role in Australia.  It was the perfect opportunity to extricate yourself.  The fact is, you then returned in July knowing you were to continue your involvement in the importations for which you are before the court. 

90You have been on remand now for a significant period of time.  That period has not been easy.  I have received two psychological reports, one from Mr Horton and the other from Carla Lechner.  You are described as having a solid command of English, however, there are cultural gaps and misinterpretations and you are considerably isolated in custody.

91While on remand, you witnessed your cell mate, who you called "Gigi", at Fulham, commit suicide.  You have reported feeling anxious daily, with co-morbid moderate degree of avoidance.  Your recent history, according to
Mr Horton, reflected post-trauma symptoms.  This resulted initially in maladaptive coping mechanisms, loss of weight, poor sleeping, intrusive thoughts, ongoing symptoms of PTSD, including nightmares, flashbacks with reliving experiences, hyperarousal and avoidance which appeared to distress you. 

92You have been prescribed psychopharmacotherapy at Fulham.  You have been seen by a psychologist on several occasions. 

93At the time you saw Mr Horton in October 2018, he opined that the ongoing trauma symptoms appear to be worsening and to manage your pain, he said there was a need for you to obtain family support and a peer network reflective of your culture to help you ‘process a narrative and the grief’.  He said if this goes unchecked, then your mental recovery will be compromised.

94Ms Lechner, however, saw you a month later.  She said at that stage your residual post-traumatic stress symptoms had dissipated considerably. 
She opined that you presented with an adjustment disorder with depression and anxiety.  You were clearly suffering from isolation both in terms of language and culture in being away from your family.

95I accept that isolation, feelings of shame, non-engagement with family and friends, and the experience with your cellmate, has created difficulties with your mental health and have perpetuated your circumstances, and I accept custody has been onerous for you.  Unfortunately, that is part of the risk when you engage in illegal activity in a foreign country.

96According to Mr Horton, there was concern for you to be appropriately supported in custody.  He said the longer you are separated from your family and support network, the greater that would hamper recovery. 

97Whilst serving the past 556 days on remand, you reported that you have had time to reflect on this offending.  You are described as expressing insight into what you had become involved with, and that that had been at the cost to the Australian community. You expressed a fear in your impending incarceration, being in custody with few people to communicate with, without family.

98You have expressed through your counsel, but also to the psychologists, your remorse at being engaged in this offending.  I accept that expression of remorse is genuine.  You express shame and regret and accept responsibility for your actions.  It is clear imprisonment has been a salutary experience and has achieved at least some specific deterrence with regard to you.

99You entered an early plea of guilty at a committal mention and you are entitled to the benefit of that plea.  It serves not only to reflect your remorse but also has the benefit of avoiding what could have been a long and complex trial.

100It was conceded that a term of imprisonment was warranted in all the circumstances. 

101I am mindful of the requirements from s.16A of the Crimes Act in sentencing you. 

102I am also mindful of the fact that offences such as this are difficult to detect.  The penalties have increased in recent years and higher courts have indicated that sentences imposed must provide a strong deterrence against illegal importations.[1]

[1]R v Saleh [2015] NSWCCA 299 at 47

103Premeditated offending for rewards or benefits is a calculated risk and must be met with condign punishment so that a real disincentive operates on others who may be tempted to meet financial difficulties by way of unlawful activity.

104Mr Sim, if you could stand, please?   I propose to sentence you as follows.

105On the one charge of importing goods - namely, tobacco products - with the intention of defrauding the revenue, you are convicted and sentenced to be imprisoned for five years commencing today.  

106I order that you are to serve three years as the non-parole period before being eligible for release.

107And I declare that 556 days has already been served.

108But for the plea of guilty, the sentence I would have imposed would have been seven years with five years to be served before being eligible for release.

109MS BRUNNARD:  Yes, Your Honour. 

110MR ARMSTRONG:  Yes, that's fine.  Thank you, Your Honour. 

111HER HONOUR:  Thank you very much.  All right.  I thank counsel for your assistance through the course of the plea.

112MR ARMSTRONG:  As Your Honour pleases.

113HER HONOUR:  Mr Sim can be removed.  Thank you. 

114MS BRUNNARD:  As Your Honour pleases.

115HER HONOUR:  Thank you very much. 

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