Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Inland revenue fraud
  • 25 Apr 2008

    HKSAR v. TSE SUI LUEN AND OTHERS

    Citation
    HKSAR v. TSE SUI LUEN AND OTHERS
    Court
    District Court
    Case number
    DCCC350/2006

    On the totality of admissible evidence the court was satisfied beyond reasonable doubt that senior management conceived and implemented a continuing conspiracy (1996–2003 and thereafter by local promoters) to divert corporate funds by generating sham business promotion agreements, false invoices and payment requisitions so that monies were remitted offshore and returned for undisclosed cash distribution to travel‑agency employees. Defendants who authorized, approved or actively participated in those arrangements knew the payments were not for bona fide promoter services, acted dishonestly and…