Moremi Treasure v The State

The appellant, Treasure Moremi, a director and shareholder of Denmag Trading (Pty) Ltd, was convicted of fraud involving R10 619 677.85. During the Covid-19 lockdown in 2020, she submitted 32 fraudulent claims to the Department of Labour under the Temporary Employee/Employer Relief Scheme (TERS), falsely representing that Denmag employed 533 employees instead of its actual 22. Payments were made in respect of so‑called ‘ghost employees’. The funds were used to purchase business assets and to acquire immovable property for the appellant and her husband. Although some funds (R3 545 474.71) were repaid after an admission of overpayment, the appellant was arrested, pleaded guilty, and was sentenced by the Regional Court to ten years’ imprisonment, a deviation from the prescribed minimum of 15 years. Her applications for leave to appeal against sentence were refused by the trial court and the High Court, leading to this appeal to the Supreme Court of Appeal.

The appeal against the High Court’s refusal of leave to appeal is dismissed.

The case reinforces the strict approach of South African courts to serious white‑collar crime, particularly fraud involving public funds during emergencies. It affirms that even first offenders may face substantial direct imprisonment where the offence is grave, deliberate, and sustained, and clarifies the high threshold for establishing reasonable prospects of success when appealing against sentence under the minimum sentencing regime.