The Court of Appeal quashed Patrick Moran’s original three-year sentence for theft and fraud offences and resentenced him to three years’ imprisonment, with the final 10 months suspended for two years on condition that he enter a bond in the usual terms.
In its judgment delivered on 8 July 2016, the court said the three-year headline sentences imposed by Dublin Circuit Criminal Court were within the available range and appropriate. It found a limited error of principle because the sentencing judge did not appear to consider suspending part of the sentences, despite Moran’s guilty pleas, lack of previous convictions and low risk of reoffending.
Moran had pleaded guilty in June 2015 to nine offences, including theft, falsifying documents, making and using a false instrument, and obtaining by deception. Other theft offences were taken into consideration. He was sentenced in July 2015 to concurrent three-year terms.
The offences took place between July 2011 and January 2013, when Moran was financial controller at Deutsche Bank Services Limited. The judgment said he falsified company records submitted to the Companies Registration Office and sent documents to AIB to raise the company credit card limit from €5,000 to €20,000. He diverted €283,740 in company funds through a PayPal account and ultimately into his personal Permanent TSB account. The judgment described the total loss to Deutsche Bank as €283,000.
The court recorded that an internal bank investigation uncovered the activity, after which gardaí became involved. Moran admitted the offences to gardaí and co-operated with their investigation. The judgment also noted his depression and ongoing medical treatment, his family circumstances, and that his convictions had effectively ended his career in finance and IT.
On appeal, Moran’s counsel challenged the weight given to the breach of trust and other aggravating factors, and argued that the sentencing judge had not given sufficient weight to mitigation, including Moran’s psychiatric history and efforts to establish a new business. At the hearing, counsel also emphasised the failure to suspend part of the sentence.
The appeal court said immediate imprisonment is often avoided for first-time offenders in the interests of rehabilitation, but serious offending or significant victim impact can justify it. It cited a recent case involving a €215,000 fraud against an employer, while noting that the amount in Moran’s case was about 25 per cent higher. After considering mitigation, further submissions and updated reports, the court imposed the sentence and suspension terms set out above.