HKSAR v. TANG CHI MING, THOMAS AND ANOTHER

HKSAR v. TANG CHI MING, THOMAS AND ANOTHER

Admitted facts and witness evidence established quotations were required by the Kwun Tong District Council and District Office for assessing reasonableness and for audit (accounting purposes); seized forged quotations, appellants' roles in preparing and submitting applications and records, and lack of explanation made knowledge of falsity the only irresistible inference; accordingly convictions and sentences were upheld.

Citation
HKSAR v. TANG CHI MING, THOMAS AND ANOTHER
Parties
Respondent: HKSAR; 1st Appellant: Tang Chi Ming, Thomas
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
14 December 2007
Case Number
HCMA249/2007
Procedural Posture
Criminal Appeal / Appellate Hearing in Court of First Instance (on Appeal From Magistrates' Court)
Outcome
Appeals dismissed
Legal Topics
False Accounting, Documents Required for Accounting Purpose, Circumstantial Evidence, Theft by False Accounting S.19(1)(b)
Source Language
EN
Criminal Law Evidence Administrative Law Sentencing False Accounting Documents Required for Accounting Purpose Circumstantial Evidence Theft by False Accounting S.19(1)(b)

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Parties

HKSAR

Respondent

Tang Chi Ming, Thomas

1st Appellant

Procedural Posture

Criminal Appeal / Appellate Hearing in Court of First Instance (on Appeal From Magistrates' Court)

Legal Issues

  1. 1 Whether the false quotations were documents made or required for an accounting purpose under s.19(1)(b) of the Theft Ordinance
  2. 2 Whether there was sufficient evidence to prove each appellant knew the quotations were false
  3. 3 Whether the magistrate gave adequate reasons for finding quotations were for accounting purposes

Ratio Decidendi

Admitted facts and witness evidence established quotations were required by the Kwun Tong District Council and District Office for assessing reasonableness and for audit (accounting purposes); seized forged quotations, appellants' roles in preparing and submitting applications and records, and lack of explanation made knowledge of falsity the only irresistible inference; accordingly convictions and sentences were upheld.

Court Disposition

Appeals dismissed

Orders

  • Convictions of both appellants affirmed
  • 1st appellant sentence of 9 months imprisonment affirmed (sentences concurrent)