Question juridique clé
Whether Article 64(7) Swiss Criminal Code on sincere repentance applied
Solution extraite
No. The defendant did not voluntarily denounce himself and first tried to conceal the offences with a forged document; later cooperation and partial restitution were only mitigating factors under Article 63.
Motifs extraits
Sincere repentance requires spontaneous, particularly meritorious conduct showing genuine remorse, not merely tactical cooperation after discovery. Partial repayment and regret at trial were insufficient.