- 5 15. Counsel for the appellant argued that the facts of Hiroyuki Takeda’s case were more extreme than those of the present case as the former case involved necrophilia. I do not think a ranking of this sort is practical or desirable. 16. Suffice it to say that the learned magistrate, in the present case, cannot be criticized when he said the material before him was regarded by him as being “at or near to the worst case”. He was entitled on the material before him to arrive at that finding of fact. 17. In my judgment, the learned magistrate, in adopting a starting point of sentence of 30 months’ imprisonment, acted properly, given the serious nature of this offence. 18. In my view, this sort of offence must involve the offender being aware that he is a participant in and a contributor to an industry that involves the corruption of children. The production and publication of this sort of material is now made much easier to do with impunity since the inception of the internet and undermines our society’s fundamental values. 19. The existence of such an industry is incomprehensible to almost all of us. What is not incomprehensible is that for the protection of children in our society, people caught participating in the spread or production of this sort of material must be punished in a way that deters both them and others from these offences. 20. In my judgment, any substantial quantity of material of this sort involving children, even in the possession of a first offender, would