Sentencing — tax evasion — tax — Zaheed v R [2010] NZCA 573, (2010) 25 NZTC 25 — R v Adams (2006) 22 NZTC 19 — R v Easton [2013] NZCA 677, (2013) 26 NZTC 21-057 — James v R [2010] NZCA 206 — Commissioner of Inland Revenue v Brownlee, Manukau District Court, 17 March 2011, Winter DCJ — Police v Williams and Stewart [2016] NZDC 4725 — Inland Revenue Department v Isherwood [2016] NZDC 21726 — Wang v R [2016] NZCA 56, (2016) 27 NZTC 22-043 — Jukich v R [2012] NZCA 231 — Eade v Police (2009) 24 NZTC 23, 789 (HC) — The Inland Revenue Department v Bench [2017] DCR 573 — Commissioner of Inland Revenue v Serchan [2017] NZDC 17773 — R v Ching and Ruansook [2015] NZDC 11672. This was a sentence for two defendants' tax evasion. For the first defendant, the charges related to a period of over seven years with a total of $833,294.99. The defendants were directors and shareholders in various companies that evaded assessment and payment of GST and Income Tax. Although the first defendant had pleaded guilty, he had taken no responsibility and continued to blame others. There was no tariff decision relevant to this offending, and it would therefore be decided on its own facts. The Judge noted that for an effective tax system it is essential to have a level of trust and confidence. For the first defendant, the Judge decided that four and a half years as the start sentence was appropriate. After considering the reparation, good character and the guilty plea, the final sentence was two and a half years' imprisonment. For the second defendant, her charges related to $127,000 tax evasion over five years. She was in a different position from the first defendant as she had no previous convictions and the Judge noted she naively approached this matter. She was also genuinely remorseful. The Judge decided that 18 months' imprisonment was the appropriate start point. The Judge deducted for full reparation, good character, toll on the family and guilty plea. The sentence was brought down to five months of home detention and 100 hours of community work. Judgment Date: 14 November 2018.