Here are some paragraphs from the judgement passed in France in Feb, 1979, sentencing Hubbard to 4 years jail for fraud; 3 other presidents from scientology France were sentenced 3 years, 2 years, and 1 year delayed (this one relaxed in appel court, 1980, without the other sentences been changed).
Sorry for the translation quality, it's already difficult to do it from english legal to french, but the reverse...
"Under cover of a non-profit association, presented as a "church", association whose purpose is only philosophical and religious, while that organism runs as an organized psychoterapeutic system and is hiding a commercial enterprise, well managed and in full progression, publishing a lot of publicity under the form of leaflets, booklets, oral propaganda, etc....
Practicing faked personnality tests done by a staff without any qualifications, using outside of normal scientific conditions a device since long known and used, this device measuring a well known phenomenon, as it was 'invented' by the "religion's founder", and under the guise of a religious deveice..."
"By those methods, realizing a moral and intellectual pressure upon persons attracted by hope of a bettered personal balance... etc"
AS A MATTER OF FACTS:
Whereas that is is well known that Ronald Lafayette HUBBARD, american citizen but no longer living in his country since years, has published there a book named "Dianetics..." and founded in 1954 the "Church" of Scientology of California"; that he went then to St Hill Manor, East Grinstead, Sussex, England, to create the WWide headquarters of scientology; that under his own impulse was founded in Copenhagen (Denamark) a publishing company, responsible to publish and distribute to every scientology "churches" from the countries where it disseminated, the various neeeded issues to propagate the scientology doctrine, and this, in exchange for payments , Hubbard getting indeed, by his "copyrights" , the royalties attached..."
"...it is nevertheless surprising to observe that HUBBARD believed good to create ... a true "code of offenses" which can be committed by the scientology members, the severest ones being 'high crimes'..."
"Whereas Hank L.....S [ex-Paris' Org CO], during his first hearing, was wearing a marine's officer uniform, that he made known, ...that Hubbard was no more living into England, but on a yacht, that that yacht was owned by a Panamean Company created by Hubbard and his wife in Spain, that company having then been sold by Hubbard and wife to others, acting probably as figureheads,..."
"Whereas it appears that the various groups and scientology entities are forming a coherent body, perfectly organized..., strictly hierarchized, energically governed, following strict and precise orders... this can't hide the real identity of the leaders, their activity, the control exerted on them and on the whole body of the group's followers, neither the use of some processes to get to the main wanted purpose, that is: getting the most money possible for the movement..."
"Whereas that [enterprise] was doubled by another, ... constituting de facto a commercial company..."
"That to try to hide profits, none apparent profits are done, but that the "reserves" are reinvested in buildings or other buyings ... that if needed it would be enough to quote the bulletin signed by HUBBARD (08.24.1965) from where it can easily be deduced that money is the main purpose of scientology leaders, Hubbard writing "Money's income are essential..."
"Whereas "auditing sessions" done with the e-meter , obliged also to establish veritable statements, whose contents should have remained secret...that this content was nevertheless not made known to the "audited" persons, but indicated in his files, to which only leaders and ethics officer were gaining access, this constituting between their hands a real possibility of pressure..."
"Whereas it is proven fact that that method's application was unable , used alone, to ensure the success in trade or in job, that it was in fact a mere hope of chimerical events, fallacious promises, those having done such promises being very aware that they could not be done..."
"Whereas all these conditions and constituting elements of the fraud are existing simultaneously and that the offense is characterized...
Whereas indeed that the "fruit" of the fraud was not a personal profit for [the three other sentenced scientologists], but to the french group of scientologists, group which by a hidden line was transmitting 10% of the income to England, profiting then to Hubbard, who, despite every contrary apparences, remained the master of that very special "affair", though well hidden..."
"... the french group of scientology was presenting itself falsely, as it sells services ... and never its leaders did indicate that there was any possibility of failures..."
HUBBARD, LAFAYETTE, RONALD, to 4 YEARS JAIL AND 35000 F amend;
L, Henry, Willem, to 3 years jail and 15000 F amend,
Jacqueline V. to 2 years jail and 10000 F amend,
A. George, to 1 year delayed jail [relaxed due to his youngness in Appeal Court] and 3000 F amend.
(french complete text on :<http://www.antisectes.net/jugt78.htm>