14 The approach in New South Wales has the virtue of avoiding what has been described by the Court of Appeal of that State as "double counting". On the other hand, there is a significant artificiality involved in trying to isolate, and quarantine, an accused person's plea of guilty from the circumstances in which it was made. For, to ignore the qualitative nature of a plea in a case such as this would fragment its value, and would not do justice to an accused who pleads guilty, not just out of necessity, but with remorse and in furtherance of his cooperation with the police. In my view, in the circumstances of the present case, it would be artificial, and highly undesirable, for me to evaluate the plea of guilty only in terms of its utilitarian effect. Indeed, to do so, would be to ignore the fact that it was made, in my view, out of a desire to continue the accused man's cooperation with the authorities, and that it was attended by remorse. In my view, it is appropriate that I take those factors into account in evaluating the weight to be given to the plea of guilty, as a separate identifiable factor in the sentencing discretion. The fact that I do so does not exhaust the mitigating effect of the accused's cooperation with the authorities after his arrest, or of his contrition. Those circumstances remain as separate mitigating factors, which work in tandem with the other mitigating factors which I shall identify to the accused in the course of my sentencing remarks. However, in determining, in effect, the amount by which the accused's sentence is to be reduced as a consequence of his plea of guilty in this case, I do take into account, not only the utilitarian effects of the plea, but also the fact that it was made out of an ongoing concern to cooperate with the authorities, and that it was accompanied by remorse.