13 Oct 2014
香港特別行政區 訴 陳文欽
- Citation
- 香港特別行政區 訴 陳文欽
- Court
- Court of First Instance
- Case number
- HCMA365/2014
The appeal is allowed and the magistrate's immediate custodial sentences are substituted with concurrent 18-month suspended sentences because, on the facts, the appellant's pregnancy and lack of actual loss to the revenue justified a non-custodial outcome despite the general principle that tax false-declaration offences attract imprisonment.