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Oct 2025Subcontractor in Kai Tak Sports Park bribery case gets 10 months’ jail for falsifying accounts to evade tax and ordered to make $14.6m compensationA subcontractor of Kai Tak Sports Park construction project was sentenced to 10 months’ imprisonment at the District Court today (October 6) after a bribery investigation by the ICAC revealed that he had conspired with a businessman to falsify accounts to evade taxes of over $14.6 million. In addition, a compensation order was made against the subcontractor. While an employee of the main contractor, who pleaded guilty to accepting $1 million in bribe, passed away following an illness before sentencing, the court disposed of the bribe in this case and did not impose a sentence on him.Yiu Shu-wan, 63, director and shareholder of Lee Shing Masonry Engineering Limited (Lee Shing); was jailed for 10 months. He was also ordered by the court to pay over $14.6 million, equivalent to the amount the Inland Revenue Department (IRD) charged Lee Shing less in profits tax, as compensation to the government.Co-defendant Yiu Shun-chuen, 64, proprietor of Shun Fat Trading Company (Shun Fat), was sentenced to five months’ imprisonment, suspended for two years.The duo were found guilty after trial of one count of conspiracy to falsify accounts, contrary to section 19(1)(a) of the Theft Ordinance and section 159A of the Crimes Ordinance.In sentencing, Deputy District Judge Ms Leung Ka-kie remarked that evading to pay tax intentionally was a serious offence. The conspiracy of falsifying accounts in the present case involved substantial sums of money over a period of three financial years. The court took a starting point of 15 months’ imprisonment for Yiu Shu-wan, who was the mastermind gaining from the scam. A 10 month’s jail term was imposed on him, taking into account his compensation made to the government and other mitigating factors.Another co-defendant Ringo Ng Wo-nang, former senior manager of site services department of Hip Hing Construction Company Limited (Hip Hing), pleaded guilty in August 2024 to one count of agent accepting an advantage, contrary to section 9(1)(b) of the Prevention of Bribery Ordinance (POBO). While Ng died of an illness before sentencing, no sentence was imposed on him and the court made an order for the delivery of the $1 million bribe concerned to Hip Hing pursuant to section 102 of the Criminal Procedure Ordinance, in line with the spirit of the POBO in disposing of bribes.The ICAC investigation stemmed from a corruption complaint. At the material time, Hip Hing was the main contractor of various public and private construction projects in Hong Kong, including the Two Taikoo Place and the Kai Tak Sports Park. Lee Shing obtained a masonry subcontract of the Two Taikoo Place Project worth about $60 million in 2020, and bid for two masonry subcontracts worth totalling over $250 million of the Sports Park Project in 2021.Ng earlier admitted that he had accepted a bribe of $1 million in relation to the masonry subcontracts of the two construction projects. He was intercepted by ICAC officers after accepting $1 million in cash.The court also heard that between July 2015 and November 2021, Lee Shing director Yiu Shu-wan and Shun Fat proprietor Yiu Shun-cheun had conspired together to falsify accounts of Lee Shing. By making over 80 sets of false accounting documents comprising purchase orders, invoices, delivery dockets and official receipts issued by Lee Shing or Shun Fat, the duo falsely represented that Lee Shing had purchased building materials from Shun Fat and a sum of over $88 million was regarded as operating cost of Lee Shing.The ICAC investigation revealed that Shun Fat, which was a textile trading company, had never sold any building materials to Lee Shing. By falsifying accounts, the defendants had caused the IRD to charge Lee Shing over $14.6 million less in profits tax in three financial years between 2017 and 2020.Hip Hing rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by prosecuting counsel Eddie Sean and Vienna Fong and Public Prosecutor Matthew Hui, assisted by ICAC officer Wily Chan. 03
Oct 2025Ex-bank employee and intermediary charged by ICAC with bribery over account openingA former bank employee and an intermediary were charged by the ICAC yesterday (October 2) for allegedly conspiring together to accept bribes totalling over RMB13,000, i.e., about HK$15,000, for assisting clients of the intermediary to open bank accounts. Similarly, the bank employee had allegedly offered bribes to a colleague, but his offer was rejected.Chan Chun-hei, 30, then senior universal banker of The Hongkong and Shanghai Banking Corporation Limited (HSBC); and Zhang Ling, 29, director and shareholder of A Link Consulting Hong Kong Limited (A Link), jointly face one count of conspiracy for an agent to accept an advantage, contrary to section 9(1)(a) of the Prevention of Bribery Ordinance (POBO) and section 159A of the Crimes Ordinance.Chan further faces one count of offering an advantage to an agent, contrary to section 9(2)(a) of the POBO.The two defendants were released on ICAC bail, pending their appearance at the Kwun Tong Magistrates’ Courts next Monday (October 6) for plea.At the material time, Chan was posted to a branch of HSBC in Kowloon Bay. A Link was set up by Zhang for providing paid services to Mainland clients for opening bank accounts in Hong Kong.One of the charges alleges that between March 2024 and January 2025, the two defendants had conspired together with other persons for Chan to accept bribes from Zhang for assisting clients referred by Zhang and her associates to open bank accounts at HSBC.It is also suspected that in June 2024, Chan had offered bribes to a colleague of the HSBC Kowloon Bay branch for assisting clients referred by Chan to open bank accounts. His offer was rejected by the colleague.The ICAC investigation arose from a corruption complaint. Enquiries revealed that Zhang had referred about 10 clients to Chan each month for opening bank accounts. During the abovementioned period, Chan accepted from Zhang bribes totalling over RMB13,000, i.e., about HK$15,000.HSBC rendered full assistance to the ICAC during its investigation into the case.The ICAC has been providing integrity training for bank practitioners to heighten their awareness of corruption risks and deepen their understanding of the anti-bribery law. With the full support of the Hong Kong Monetary Authority and the Hong Kong Association of Banks, the ICAC launched the Banking Industry Integrity Charter last year to promote an integrity culture in the banking industry. 30
Sep 2025Couple charged by ICAC in private residential project subcontractor worker wage fraud case jailed for 18 monthsA couple from a subcontractor of a construction project in Mid-Levels, charged by the ICAC, were today (September 30) sentenced to 18 months’ imprisonment, with the wife’s jail term suspended for 24 months, at the District Court for defrauding the project contractor of almost $9.6 million by falsifying and overstating the wages of workers.Hon Sang, 53, company secretary of Honsang Company Limited (Honsang); and his wife Ada Law Yin-nei, 49, sole director-cum-shareholder of Honsang, were earlier convicted after trial of two counts of fraud, contrary to section 16A of the Theft Ordinance.In sentencing, Deputy Judge Miss Veronica Heung Shuk-han remarked that the present case was an isolated one with no significant impact on the construction industry. The court took a starting point of 18 months’ imprisonment while the risk of reoffending for the defendants was low and that their actual gain was $1.1 million. Hon was the main culprit in the case and his wife, Law, only played a minor role. Having considered Law’s mitigating factors, including being required to take care of her ill-health son, her jail term was suspended for 24 months.The ICAC investigation arose from a corruption complaint regarding the release of wages to workers by Honsang. At the material time, Honsang was a subcontractor of aluminium and glass related works of a private residential construction project on Borrett Road in Mid-Levels. Honsang was required to submit wage payments related documents, including copies of cheques issued to workers and the relevant receipts, to a contractor of the project – CR Construction Company Limited (CR Construction) – for reimbursing expenses on an accountable basis.The court heard that between September 2018 and April 2019, CR Construction received from Honsang photocopies of over 1,200 cheques and relevant receipts, which purported to show that wages totalling about $30 million were paid to workers. CR Construction consequently settled the entire payment with Honsang.The ICAC investigation revealed that the payees and the payable amounts in 43 of the cheques, involving a sum of around $9.3 million, were falsified and deposited into bank accounts of the Hon couple and other individuals.Since Honsang had failed to pay wages to workers on time, CR Construction subsequently made direct payments to workers. Between May and August 2019, the Hon couple had overstated the wages of over 10 workers, causing CR Construction to overpay those workers by almost $300,000. They had also instructed workers to return the wages overpaid by CR Construction to Honsang.CR Construction rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by prosecuting counsel Susanna Ku, assisted by ICAC officer Andy Yip. 22
Sep 2025Tenant charged by ICAC for bribing estate agent to avoid paying default tenancy compensationA tenant was charged by the ICAC for allegedly offering a bribe of $1,000 to an estate agent, requesting the latter to conceal from an estate agency that he had defaulted a tenancy agreement to avoid giving up his deposit as compensation.Du Du, 48, was charged last Friday (September 19) with one count of offering an advantage to an agent, contrary to section 9(2)(a) of Prevention of Bribery Ordinance (POBO). He was released on ICAC bail, pending his appearance at the Shatin Magistrates’ Courts tomorrow (September 23) for plea.On the morning of November 6, 2022, the defendant viewed a rental residential flat in Tai Wai upon the arrangement by an estate agent of Midland Realty International Limited (Midland Realty). The defendant rented the flat at $16,000 per month by signing a provisional tenancy agreement with the flat owner on the spot.On the same afternoon, the defendant contacted the estate agent expressing his wish to cancel the provisional tenancy agreement. According to the terms of the agreement, the party cancelling the agreement had to pay a compensation equivalent to the deposit, i.e., $16,000.The charge alleges that the defendant had offered a bribe of $1,000 to the estate agent on that day, requesting the latter to assist in concealing from Midland Realty that the provisional tenancy agreement was signed between the defendant and the flat owner, and the default of the defendant on the agreement.The estate agent did not accept the bribe and reported the matter to Midland Realty, which rendered assistance to the ICAC during its investigation into the case.According to Section 9 of the POBO, it is a bribery offence for a person who, without lawful authority or reasonable excuse, offers an advantage (including money, gifts, loans, commissions, positions, contracts, services, favours, etc.) to an employee of a private organisation to influence the employee in exercising one’s duties. Bribery is a serious offence carrying a maximum penalty of seven years’ imprisonment and a fine of $500,000. Members of the public should report suspected corruption to the ICAC without delay. The ICAC 24-hour Report Corruption Hotline: 25 266 366. 16
Sep 2025Company director charged with perversion for allegedly inducing subcontractor not to file report with ICACA director of an interior design company was charged by the ICAC yesterday (September 15) with perversion for allegedly conspiring with another person to induce a subcontractor not to file a report with the ICAC.Cheung Chi-on, 29, director of Dimension Interior Design Company Limited (Dimension Interior Design), faces one count of conspiracy to pervert the course of public justice, contrary to the Common Law and section 159A of the Crimes Ordinance. He was released on ICAC bail, pending his appearance at the Eastern Magistrates’ Courts tomorrow (September 17) for plea.The charge alleges that on December 19, 2022, the defendant had conspired with a man to pervert the course of public justice by persuading and inducing a subcontractor not to file a report with the ICAC.At the material time, Dimension Interior Design was an interior design company of which the defendant was one of the two directors. He was responsible for arranging payments to subcontractors.In December 2022, the other director of Dimension Interior Design learned that a payment of about $140,000 had not been made to subcontractors for the renovation works in relation to six residential properties. The director and the subcontractors demanded an explanation from the defendant, or they would report the matter to the ICAC. The defendant offered no explanation but planned to overstate the renovation costs by falsifying receipts.Upon learning that the director of Dimension Interior Design and a subcontractor decided to report the matter to the ICAC, the defendant, through a man, allegedly persuaded the subcontractor not to do so and told the subcontractor that $15,000 would be offered to him. The subcontractor rejected the offer immediately.Members of the public should report any suspected corruption to the ICAC immediately. ICAC 24-hour Report Corruption Hotline: 25 266 366. An ICAC spokesperson noted that perverting the course of public justice is a serious offence. On conviction, an offender is liable to an imprisonment and a fine, both without an upper limit.
Oct 2025Subcontractor in Kai Tak Sports Park bribery case gets 10 months’ jail for falsifying accounts to evade tax and ordered to make $14.6m compensationA subcontractor of Kai Tak Sports Park construction project was sentenced to 10 months’ imprisonment at the District Court today (October 6) after a bribery investigation by the ICAC revealed that he had conspired with a businessman to falsify accounts to evade taxes of over $14.6 million. In addition, a compensation order was made against the subcontractor. While an employee of the main contractor, who pleaded guilty to accepting $1 million in bribe, passed away following an illness before sentencing, the court disposed of the bribe in this case and did not impose a sentence on him.Yiu Shu-wan, 63, director and shareholder of Lee Shing Masonry Engineering Limited (Lee Shing); was jailed for 10 months. He was also ordered by the court to pay over $14.6 million, equivalent to the amount the Inland Revenue Department (IRD) charged Lee Shing less in profits tax, as compensation to the government.Co-defendant Yiu Shun-chuen, 64, proprietor of Shun Fat Trading Company (Shun Fat), was sentenced to five months’ imprisonment, suspended for two years.The duo were found guilty after trial of one count of conspiracy to falsify accounts, contrary to section 19(1)(a) of the Theft Ordinance and section 159A of the Crimes Ordinance.In sentencing, Deputy District Judge Ms Leung Ka-kie remarked that evading to pay tax intentionally was a serious offence. The conspiracy of falsifying accounts in the present case involved substantial sums of money over a period of three financial years. The court took a starting point of 15 months’ imprisonment for Yiu Shu-wan, who was the mastermind gaining from the scam. A 10 month’s jail term was imposed on him, taking into account his compensation made to the government and other mitigating factors.Another co-defendant Ringo Ng Wo-nang, former senior manager of site services department of Hip Hing Construction Company Limited (Hip Hing), pleaded guilty in August 2024 to one count of agent accepting an advantage, contrary to section 9(1)(b) of the Prevention of Bribery Ordinance (POBO). While Ng died of an illness before sentencing, no sentence was imposed on him and the court made an order for the delivery of the $1 million bribe concerned to Hip Hing pursuant to section 102 of the Criminal Procedure Ordinance, in line with the spirit of the POBO in disposing of bribes.The ICAC investigation stemmed from a corruption complaint. At the material time, Hip Hing was the main contractor of various public and private construction projects in Hong Kong, including the Two Taikoo Place and the Kai Tak Sports Park. Lee Shing obtained a masonry subcontract of the Two Taikoo Place Project worth about $60 million in 2020, and bid for two masonry subcontracts worth totalling over $250 million of the Sports Park Project in 2021.Ng earlier admitted that he had accepted a bribe of $1 million in relation to the masonry subcontracts of the two construction projects. He was intercepted by ICAC officers after accepting $1 million in cash.The court also heard that between July 2015 and November 2021, Lee Shing director Yiu Shu-wan and Shun Fat proprietor Yiu Shun-cheun had conspired together to falsify accounts of Lee Shing. By making over 80 sets of false accounting documents comprising purchase orders, invoices, delivery dockets and official receipts issued by Lee Shing or Shun Fat, the duo falsely represented that Lee Shing had purchased building materials from Shun Fat and a sum of over $88 million was regarded as operating cost of Lee Shing.The ICAC investigation revealed that Shun Fat, which was a textile trading company, had never sold any building materials to Lee Shing. By falsifying accounts, the defendants had caused the IRD to charge Lee Shing over $14.6 million less in profits tax in three financial years between 2017 and 2020.Hip Hing rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by prosecuting counsel Eddie Sean and Vienna Fong and Public Prosecutor Matthew Hui, assisted by ICAC officer Wily Chan. 03
Oct 2025Ex-bank employee and intermediary charged by ICAC with bribery over account openingA former bank employee and an intermediary were charged by the ICAC yesterday (October 2) for allegedly conspiring together to accept bribes totalling over RMB13,000, i.e., about HK$15,000, for assisting clients of the intermediary to open bank accounts. Similarly, the bank employee had allegedly offered bribes to a colleague, but his offer was rejected.Chan Chun-hei, 30, then senior universal banker of The Hongkong and Shanghai Banking Corporation Limited (HSBC); and Zhang Ling, 29, director and shareholder of A Link Consulting Hong Kong Limited (A Link), jointly face one count of conspiracy for an agent to accept an advantage, contrary to section 9(1)(a) of the Prevention of Bribery Ordinance (POBO) and section 159A of the Crimes Ordinance.Chan further faces one count of offering an advantage to an agent, contrary to section 9(2)(a) of the POBO.The two defendants were released on ICAC bail, pending their appearance at the Kwun Tong Magistrates’ Courts next Monday (October 6) for plea.At the material time, Chan was posted to a branch of HSBC in Kowloon Bay. A Link was set up by Zhang for providing paid services to Mainland clients for opening bank accounts in Hong Kong.One of the charges alleges that between March 2024 and January 2025, the two defendants had conspired together with other persons for Chan to accept bribes from Zhang for assisting clients referred by Zhang and her associates to open bank accounts at HSBC.It is also suspected that in June 2024, Chan had offered bribes to a colleague of the HSBC Kowloon Bay branch for assisting clients referred by Chan to open bank accounts. His offer was rejected by the colleague.The ICAC investigation arose from a corruption complaint. Enquiries revealed that Zhang had referred about 10 clients to Chan each month for opening bank accounts. During the abovementioned period, Chan accepted from Zhang bribes totalling over RMB13,000, i.e., about HK$15,000.HSBC rendered full assistance to the ICAC during its investigation into the case.The ICAC has been providing integrity training for bank practitioners to heighten their awareness of corruption risks and deepen their understanding of the anti-bribery law. With the full support of the Hong Kong Monetary Authority and the Hong Kong Association of Banks, the ICAC launched the Banking Industry Integrity Charter last year to promote an integrity culture in the banking industry. 30
Sep 2025Couple charged by ICAC in private residential project subcontractor worker wage fraud case jailed for 18 monthsA couple from a subcontractor of a construction project in Mid-Levels, charged by the ICAC, were today (September 30) sentenced to 18 months’ imprisonment, with the wife’s jail term suspended for 24 months, at the District Court for defrauding the project contractor of almost $9.6 million by falsifying and overstating the wages of workers.Hon Sang, 53, company secretary of Honsang Company Limited (Honsang); and his wife Ada Law Yin-nei, 49, sole director-cum-shareholder of Honsang, were earlier convicted after trial of two counts of fraud, contrary to section 16A of the Theft Ordinance.In sentencing, Deputy Judge Miss Veronica Heung Shuk-han remarked that the present case was an isolated one with no significant impact on the construction industry. The court took a starting point of 18 months’ imprisonment while the risk of reoffending for the defendants was low and that their actual gain was $1.1 million. Hon was the main culprit in the case and his wife, Law, only played a minor role. Having considered Law’s mitigating factors, including being required to take care of her ill-health son, her jail term was suspended for 24 months.The ICAC investigation arose from a corruption complaint regarding the release of wages to workers by Honsang. At the material time, Honsang was a subcontractor of aluminium and glass related works of a private residential construction project on Borrett Road in Mid-Levels. Honsang was required to submit wage payments related documents, including copies of cheques issued to workers and the relevant receipts, to a contractor of the project – CR Construction Company Limited (CR Construction) – for reimbursing expenses on an accountable basis.The court heard that between September 2018 and April 2019, CR Construction received from Honsang photocopies of over 1,200 cheques and relevant receipts, which purported to show that wages totalling about $30 million were paid to workers. CR Construction consequently settled the entire payment with Honsang.The ICAC investigation revealed that the payees and the payable amounts in 43 of the cheques, involving a sum of around $9.3 million, were falsified and deposited into bank accounts of the Hon couple and other individuals.Since Honsang had failed to pay wages to workers on time, CR Construction subsequently made direct payments to workers. Between May and August 2019, the Hon couple had overstated the wages of over 10 workers, causing CR Construction to overpay those workers by almost $300,000. They had also instructed workers to return the wages overpaid by CR Construction to Honsang.CR Construction rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by prosecuting counsel Susanna Ku, assisted by ICAC officer Andy Yip. 22
Sep 2025Tenant charged by ICAC for bribing estate agent to avoid paying default tenancy compensationA tenant was charged by the ICAC for allegedly offering a bribe of $1,000 to an estate agent, requesting the latter to conceal from an estate agency that he had defaulted a tenancy agreement to avoid giving up his deposit as compensation.Du Du, 48, was charged last Friday (September 19) with one count of offering an advantage to an agent, contrary to section 9(2)(a) of Prevention of Bribery Ordinance (POBO). He was released on ICAC bail, pending his appearance at the Shatin Magistrates’ Courts tomorrow (September 23) for plea.On the morning of November 6, 2022, the defendant viewed a rental residential flat in Tai Wai upon the arrangement by an estate agent of Midland Realty International Limited (Midland Realty). The defendant rented the flat at $16,000 per month by signing a provisional tenancy agreement with the flat owner on the spot.On the same afternoon, the defendant contacted the estate agent expressing his wish to cancel the provisional tenancy agreement. According to the terms of the agreement, the party cancelling the agreement had to pay a compensation equivalent to the deposit, i.e., $16,000.The charge alleges that the defendant had offered a bribe of $1,000 to the estate agent on that day, requesting the latter to assist in concealing from Midland Realty that the provisional tenancy agreement was signed between the defendant and the flat owner, and the default of the defendant on the agreement.The estate agent did not accept the bribe and reported the matter to Midland Realty, which rendered assistance to the ICAC during its investigation into the case.According to Section 9 of the POBO, it is a bribery offence for a person who, without lawful authority or reasonable excuse, offers an advantage (including money, gifts, loans, commissions, positions, contracts, services, favours, etc.) to an employee of a private organisation to influence the employee in exercising one’s duties. Bribery is a serious offence carrying a maximum penalty of seven years’ imprisonment and a fine of $500,000. Members of the public should report suspected corruption to the ICAC without delay. The ICAC 24-hour Report Corruption Hotline: 25 266 366. 16
Sep 2025Company director charged with perversion for allegedly inducing subcontractor not to file report with ICACA director of an interior design company was charged by the ICAC yesterday (September 15) with perversion for allegedly conspiring with another person to induce a subcontractor not to file a report with the ICAC.Cheung Chi-on, 29, director of Dimension Interior Design Company Limited (Dimension Interior Design), faces one count of conspiracy to pervert the course of public justice, contrary to the Common Law and section 159A of the Crimes Ordinance. He was released on ICAC bail, pending his appearance at the Eastern Magistrates’ Courts tomorrow (September 17) for plea.The charge alleges that on December 19, 2022, the defendant had conspired with a man to pervert the course of public justice by persuading and inducing a subcontractor not to file a report with the ICAC.At the material time, Dimension Interior Design was an interior design company of which the defendant was one of the two directors. He was responsible for arranging payments to subcontractors.In December 2022, the other director of Dimension Interior Design learned that a payment of about $140,000 had not been made to subcontractors for the renovation works in relation to six residential properties. The director and the subcontractors demanded an explanation from the defendant, or they would report the matter to the ICAC. The defendant offered no explanation but planned to overstate the renovation costs by falsifying receipts.Upon learning that the director of Dimension Interior Design and a subcontractor decided to report the matter to the ICAC, the defendant, through a man, allegedly persuaded the subcontractor not to do so and told the subcontractor that $15,000 would be offered to him. The subcontractor rejected the offer immediately.Members of the public should report any suspected corruption to the ICAC immediately. ICAC 24-hour Report Corruption Hotline: 25 266 366. An ICAC spokesperson noted that perverting the course of public justice is a serious offence. On conviction, an offender is liable to an imprisonment and a fine, both without an upper limit.