New Zealand Police v Victoria Tanoi [2016] NZDC 3837

Published 01 August 2016

Sentencing — fraudulent behaviour — Crimes Act 1961, ss 249, 260 — false accounting — accessing computer for dishonest purpose. The defendant was sentenced to four years and eight months’ imprisonment for one charge of false accounting pursuant to s 260(a) of the Act and eight charges of accessing a computer for dishonest purposes pursuant to s 249. While working as a senior accounts payable clerk over a period of approximately five years, the defendant defrauded $1,189,899.66 of the company’s money by arranging for payments to be made into her own bank accounts and those of her family. Some payments were made to suppliers from the defrauded funds; the company’s total loss was thus $1,037,355.28. There was a starting point of five and a half years which was uplifted by four months for previous fraud convictions. The offending was planned and premeditated, motivated by greed and involved an abuse of a position of trust. Remorse was not sufficiently meaningful to lead to a discount although a 20 percent discount was given for the guilty plea.