Director of Public Prosecutions, Western Cape v Kock (20841/2014) [2015] ZASCA 197

2nd December 2015

Director of Public Prosecutions, Western Cape v Kock (20841/2014) [2015] ZASCA 197

On 23 April 2013 the respondent, Mr Branham Dale Kock (Kock), pleaded guilty in the Regional Court, Bellville to 27 counts of fraud related to failure to render personal income tax returns and the non-payment of value-added tax by a closed corporation, Bran-U Construction CC (Bran-U), of which he was the sole member. He also pleaded guilty to one count of failure to keep proper financial records. The fraud was committed over a period of three years.