Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Evidential weight of accounting records
  • 28 Oct 1999

    HKSAR v. HO WING TAK

    Citation
    HKSAR v. HO WING TAK
    Court
    Court of Appeal
    Case number
    CACC288/1999

    The Court upheld the trial judge's factual findings: because the stock book (a contemporaneous primary record) supported the existence and removal of gold ornaments the judge was entitled to convict on that limited basis despite deficiencies in invoices; the judge's acceptance of PW4's evidence was entitled to deference; and the 21-month sentence for theft involving breach of trust was appropriate, so leave to appeal was refused.