Sentencing — theft by person in a special relationship — obtaining by deception — fraud — Sentencing Act 2002 — Hessell v R [2010] NZSC 135, [2011] 1 NZLR 607. The defendant was to be sentenced on charges of theft by a person in a special relationship and obtaining by deception. Over an 11-year period, she had stolen almost $500,000 from her former employer. The defendant had worked in a financial position and took the opportunity to top up her own wages, to generate false invoices, and to siphon off payments meant for the company's shareholders. She had also fraudulently obtained a bank loan by claiming to be on a higher salary than she actually was. Given the amount of money stolen, the lengthy period of offending and the major breach of trust, the Court set a sentencing start point of five years' imprisonment. In mitigation the defendant pleaded guilty, showed remorse, participated in restorative justice, made efforts to pay reparations and was of otherwise good character. The final sentence was 12 months' home detention and $50,000 in reparations. Judgment Date: 16 September 2024