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Oct 2023Ex-HKUST supplier charged by ICAC jailed for 28 months over concealing conflict of interest in $3.2m procurementThe ICAC had earlier charged two operators of two former suppliers of the Hong Kong University of Science and Technology (HKUST) for fraud by conspiring with a then Adjunct Associate Professor of the university to conceal the latter’s interest in the two suppliers concerning various procurements that involved payments amounted to several million dollars over a span of more than seven years. One of the duo was sentenced to 28 months’ imprisonment after pleading guilty to his offences at the District Court today (October 11).Yeung Siu-on, 41, then sole director and shareholder of PIT Limited (PITL), pleaded guilty to 11 charges – one of conspiracy to defraud, contrary to Common Law; and 10 of fraud, contrary to section 16A(1) of the Theft Ordinance. Three similar charges against him were left on file at the District Court.In sentencing, Deputy District Judge Mr Cheang Kei-hong said the defendant failed to distinguish right from wrong and obtained the procurement orders by making false declarations. He took an overall starting point of 48 months’ imprisonment and reduced the jail term to 28 months having considered the defendant’s guilty plea and other mitigating factors.At the material time, PITL was a supplier providing environmental testing services and Yeung Siu-on became its sole director and shareholder in late 2011. When medical product supplier Chun Fo (Asia) Pharmaceutical Co., Limited (CFPL) incorporated in mid-2012, Yeung Siu-on was its sole director and shareholder.Between September 2011 and February 2019, Yeung Lam-lung, then Adjunct Associate Professor of the Department of Chemistry of HKUST, conducted tendering and procurement exercises for the university and its subsidiary to purchase various laboratory equipment and testing services from PITL and CFPL.In accordance with the regulations of HKUST, Yeung Lam-lung was required to declare his conflict of interest with any suppliers before engaging them. Suppliers were also required to declare whether any HKUST staff had any interest in them.The ICAC investigation arose from a corruption complaint. Enquiries revealed that although Yeung Lam-lung had direct or indirect financial interests in PITL and CFPL, Yeung Siu-on conspired with the latter to defraud HKUST by concealing the latter’s interest in the two suppliers and induced it to engage CFPL in one of the above tendering and procurement exercises.The court heard that Yeung Siu-on, together with Yeung Lam-lung, induced HKUST or its subsidiary to engage PITL in 10 other tendering and procurement exercises by the same fraudulent means. The 11 tendering and procurement exercises involved payments totalling over $3.2 million.As Yeung Lam-lung had already left Hong Kong, a warrant for the arrest of him was issued by a Magistrate in early October 2022 upon the application made by the ICAC.Co-defendant Au Yeung Siu-fung, who replaced Yeung Siu-on as the sole director and shareholder of CFPL in the material time, earlier pleaded not guilty to two counts of conspiracy to defraud and one count of fraud. His trial is scheduled for 21 February, 2024.HKUST had rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by Senior Public Prosecutor Chan Sze -yan, assisted by ICAC officer Michael Lim.The ICAC reminds members of public and private organisations to avoid conflict of interest and make declarations in strict adherence to internal guidelines. Concealing any conflict of interest in relation to one’s official duties to benefit himself may contravene the criminal law, such as the Prevention of Bribery Ordinance if offering or accepting of bribes is involved. 10
Oct 2023Ten months’ jail for property buyer charged by ICAC over $7.8m mortgage loan fraudA property buyer, charged by the ICAC, was today (October 10) sentenced to 10 months’ imprisonment at the District Court for deceiving a bank and the HKMC Insurance Limited (HKMCI) into granting a mortgage loan with a loan-to-value (LTV) ratio of 80 per cent, amounting to about $7.8 million, by making false representations that a flat was purchased for self-use. The offences were revealed in the course of a corruption investigation by the ICAC.Hui Chi-fung, 39, Senior Station Officer of the Fire Services Department, was earlier convicted of two counts of fraud, contrary to section 16A of the Theft Ordinance.In sentencing, Deputy Judge Mr Kenneth Chan Ping-chau remarked that the LTV ratio of 80 per cent set for banks in granting mortgage loans was a property cooling measure implemented by the Government. The defendant’s act had undermined the mechanism and harmed the public interest. The court must mete out a deterrent custodial sentence in order to convey the right message to the public.The Deputy Judge took a starting point of 12 months’ imprisonment and reduced the jail term by two months having considered various mitigating factors.The Deputy Judge had also approved the prosecution’s application for a confiscation order and scheduled the relevant hearing for November 27.According to the guidelines issued by the Hong Kong Monetary Authority, banks are required to comply with the LTV ratio requirement for property mortgage lending. Banks participating in the mortgage insurance programme of the HKMCI (the Programme) can provide a mortgage loan with an LTV ratio of up to 80 per cent for a self-used private residential property valued between $6 million and $10 million. Industrial and Commercial Bank of China (Asia) Limited (ICBC Asia) is a participating bank.In April 2020, the defendant purchased a residential property in San Po Kong at $9.65 million and applied for a mortgage loan with an LTV ratio of 80 per cent with ICBC Asia under the Programme.The court heard that between April and July 2020, the defendant made false representations to ICBC Asia and the HKMCI that the above residential property would be occupied for his self-use after completion of the purchase. The HKMCI eventually approved the application for mortgage loan insurance cover in respect of the mortgage loan.On July 6, 2020, ICBC Asia approved the mortgage loan application and granted the defendant a loan of about $7.8 million. The defendant completed the sale and purchase of the property on the same day.The ICAC investigation arose from a corruption complaint. Enquiries revealed that on the same day when the mortgage loan application was approved by ICBC Asia, the defendant entrusted an estate agency to lease out the property, which was successfully leased out at a monthly rental of over $21,000 two days later. The defendant and his family in fact had never resided in the property.Had ICBC Asia and the HKMCI known that the property was not for the defendant’s self-occupancy, they would not have approved the defendant’s applications for the mortgage loan and the mortgage loan insurance cover respectively.ICBC Asia and the HKMCI had 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 Christine Chiu. 05
Oct 2023Property buyer charged by ICAC over $8m mortgage loan fraudIn the course of a corruption investigation by the ICAC, it was revealed that a property buyer had allegedly induced a bank not to demand repayment of a mortgage loan of over $8 million granted to her, meeting the owner-occupied requirement, with a loan-to-value (LTV) ratio of 80 per cent by concealing from the bank that the property was leased out. The property buyer was charged with fraud yesterday (October 4).Wong Hin-ning, 48, insurance agent, faces two counts of fraud, contrary to Section 16A of the Theft Ordinance. She was released on ICAC bail, pending her appearance at the Eastern Magistrates’ Courts tomorrow (October 6) for mention. The prosecution will apply for transferring the case to the District Court for plea.According to the guidelines issued by the Hong Kong Monetary Authority, banks are required to comply with the LTV ratio requirement on owner-occupied residential mortgage lending. At the material time, China CITIC Bank International Limited (CNCBI) is a participating bank in the mortgage insurance programme of the HKMC Insurance Limited (HKMCI) (the Programme), which provides a mortgage loan with an LTV ratio of up to 80 per cent for a self-used private residential property valued between $8 million and $10 million.In late February 2020, the defendant purchased a private residential property in Ho Man Tin at $9.98 million on behalf of his son who was abroad. A few days later, she applied for a mortgage loan with an LTV of 80 per cent with CNCBI under the Programme and declared that the property would be occupied by her and her son.The defendant signed a declaration in the mortgage loan application form that she was under an obligation to notify CNCBI immediately if the property was no longer occupied by her or her son. The bank approved the application and granted a mortgage loan of over $8 million to the defendant in late June 2020.It is alleged that between August 2020 and June 2022, the property was leased out to two tenants at a monthly rental of $19,000 and $20,500 respectively, but the defendant failed to inform CNCBI of a change in the occupancy status of the property in Ho Man Tin, and with intent to defraud, induced CNCBI not to demand repayment of part or all of the mortgage loan granted to her or impose other conditions, including an increase in the interest rate.CNCBI and the HKMCI have rendered full assistance to the ICAC during its investigation into the case. 05
Oct 2023Man charged by ICAC in court for bribing bank employee over account openingA man appeared in the Tuen Mun Magistrates’ Courts today (October 5) for mention after being charged by the ICAC with bribing a bank employee for opening a personal bank account.Wan Liang, 39, faced one count of offering an advantage to an agent, contrary to section 9(2)(a) of the Prevention of Bribery Ordinance.No plea was taken today. Magistrate Mr Raymond Wong Kwok-fai adjourned the case to November 16 for mention. The defendant was granted bail.On October 26, 2019, the defendant visited a branch of The Hongkong and Shanghai Banking Corporation Limited (HSBC) in Yuen Long for opening a personal bank account and was received by a universal banker.The defendant allegedly resorted to offering a bribe of an unspecified amount to the universal banker for opening a personal bank account for him since he failed to provide HSBC with any supporting documents in respect of the source of the funds for opening a bank account. The bank employee immediately rejected the defendant’s bribery offer and reported the matter to the bank. The defendant’s account opening application was rejected by HSBC on the same day and he left Hong Kong subsequently.The ICAC investigation arose from a corruption complaint. The defendant was arrested yesterday (October 4) when he visited Hong Kong again and was charged by the ICAC this morning.HSBC had rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by ICAC officer Gary Li.The ICAC reminds the general public not to bribe bank staff in exchange for its services. The ICAC has recently launched the “Corruption Prevention Guide for Banks” to enhance the corruption prevention capabilities of banks and assist banks in managing corruption risks in core operations including account opening and referral of client. To promote probity culture in the banking sector, an Ethics Promotion Programme for the Banking Industry was also launched to help managerial and other ranks of bank staff understand common corruption loopholes. 04
Oct 2023Property agent charged by ICAC guilty of bribery over claw machine shop’s rent concessions in pandemicA property agent charged by the ICAC was today (October 4) convicted at the Kowloon City Magistrates’ Courts of soliciting and accepting bribes totalling $41,000 for assisting a tenant operating a claw machine shop to negotiate with the landlord for rent concessions and lease renewal during the COVID-19 pandemic.Chung Sau-man, 57, former property agent of Land Master & Associates (Shop) Limited (Land Master), was found guilty of six charges – three of agent accepting an advantage and one of agent soliciting for an advantage, contrary to section 9(1)(a) of the Prevention of Bribery Ordinance; and two of incitement to furnish false information, contrary to the Common Law and section 19(1)(b) of the Theft Ordinance.Magistrate Mr Jacky Ip Kai-leung adjourned the case to October 19 for sentence, pending Chung’s background report. Chung was remanded in the custody of the Correctional Services Department.At the material time, Chung was a property agent of Land Master. Apart from procuring property transactions, she was responsible for providing post-transaction services to clients, including assisting them in the negotiation of rental adjustment or renewal of tenancy agreement. In general, Land Master would not charge its clients for the post-transaction services provided.The court heard that a tenant rented a shop in Mong Kok for operating claw machine business at a monthly rental of $140,000 for a year starting from December 2019. Chung was the handling agent of the lease transaction. In view of the pandemic situation, the tenant had requested Chung to assist in the negotiations with the landlord on rent concession since late March 2020.On various occasions between May and September 2020, Chung informed the tenant that the landlord had agreed to reduce the monthly rental of the shop, each ranging from a rental of 10 days to half of its monthly rental. Chung solicited a bribe from the tenant on each occasion and kept urging the latter to pay bribes despite the fact that her solicitation was repeatedly turned down. She eventually accepted three bribes totalling $21,000 from the tenant.In October 2020, the tenant also engaged Chung to negotiate with the landlord for renewing the lease. The rent was eventually renewed by the landlord for a year and Chung further solicited a bribe of $20,000 from the tenant.The court also heard that Chung gave five false receipts purportedly issued by a renovation contractor to the tenant and incited the tenant to use the receipts for the accounting purpose so as to cover up the bribe payments. The tenant did not use those receipts.The ICAC investigation arose from a corruption complaint. Enquiries revealed that Land Master had never approved Chung to accept any rewards from the tenant, while the tenant had never engaged the renovation contractor, which was dissolved at the material time, to provide any services.Chung’s male associate, Ng Chi-hung, 58, estate agent, was also charged by the ICAC for falsifying three of the aforesaid receipts to facilitate Chung’s acceptance of bribes. He earlier pleaded guilty to one count of false accounting, and was sentenced to 160 hours of community service order.Land Master had rendered full assistance to the Commission during its investigation into the case.The prosecution was today represented by prosecuting counsel Joe Chan, assisted by ICAC officers Jacky Yeung and Aaron Tsui.
Oct 2023Ex-HKUST supplier charged by ICAC jailed for 28 months over concealing conflict of interest in $3.2m procurementThe ICAC had earlier charged two operators of two former suppliers of the Hong Kong University of Science and Technology (HKUST) for fraud by conspiring with a then Adjunct Associate Professor of the university to conceal the latter’s interest in the two suppliers concerning various procurements that involved payments amounted to several million dollars over a span of more than seven years. One of the duo was sentenced to 28 months’ imprisonment after pleading guilty to his offences at the District Court today (October 11).Yeung Siu-on, 41, then sole director and shareholder of PIT Limited (PITL), pleaded guilty to 11 charges – one of conspiracy to defraud, contrary to Common Law; and 10 of fraud, contrary to section 16A(1) of the Theft Ordinance. Three similar charges against him were left on file at the District Court.In sentencing, Deputy District Judge Mr Cheang Kei-hong said the defendant failed to distinguish right from wrong and obtained the procurement orders by making false declarations. He took an overall starting point of 48 months’ imprisonment and reduced the jail term to 28 months having considered the defendant’s guilty plea and other mitigating factors.At the material time, PITL was a supplier providing environmental testing services and Yeung Siu-on became its sole director and shareholder in late 2011. When medical product supplier Chun Fo (Asia) Pharmaceutical Co., Limited (CFPL) incorporated in mid-2012, Yeung Siu-on was its sole director and shareholder.Between September 2011 and February 2019, Yeung Lam-lung, then Adjunct Associate Professor of the Department of Chemistry of HKUST, conducted tendering and procurement exercises for the university and its subsidiary to purchase various laboratory equipment and testing services from PITL and CFPL.In accordance with the regulations of HKUST, Yeung Lam-lung was required to declare his conflict of interest with any suppliers before engaging them. Suppliers were also required to declare whether any HKUST staff had any interest in them.The ICAC investigation arose from a corruption complaint. Enquiries revealed that although Yeung Lam-lung had direct or indirect financial interests in PITL and CFPL, Yeung Siu-on conspired with the latter to defraud HKUST by concealing the latter’s interest in the two suppliers and induced it to engage CFPL in one of the above tendering and procurement exercises.The court heard that Yeung Siu-on, together with Yeung Lam-lung, induced HKUST or its subsidiary to engage PITL in 10 other tendering and procurement exercises by the same fraudulent means. The 11 tendering and procurement exercises involved payments totalling over $3.2 million.As Yeung Lam-lung had already left Hong Kong, a warrant for the arrest of him was issued by a Magistrate in early October 2022 upon the application made by the ICAC.Co-defendant Au Yeung Siu-fung, who replaced Yeung Siu-on as the sole director and shareholder of CFPL in the material time, earlier pleaded not guilty to two counts of conspiracy to defraud and one count of fraud. His trial is scheduled for 21 February, 2024.HKUST had rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by Senior Public Prosecutor Chan Sze -yan, assisted by ICAC officer Michael Lim.The ICAC reminds members of public and private organisations to avoid conflict of interest and make declarations in strict adherence to internal guidelines. Concealing any conflict of interest in relation to one’s official duties to benefit himself may contravene the criminal law, such as the Prevention of Bribery Ordinance if offering or accepting of bribes is involved. 10
Oct 2023Ten months’ jail for property buyer charged by ICAC over $7.8m mortgage loan fraudA property buyer, charged by the ICAC, was today (October 10) sentenced to 10 months’ imprisonment at the District Court for deceiving a bank and the HKMC Insurance Limited (HKMCI) into granting a mortgage loan with a loan-to-value (LTV) ratio of 80 per cent, amounting to about $7.8 million, by making false representations that a flat was purchased for self-use. The offences were revealed in the course of a corruption investigation by the ICAC.Hui Chi-fung, 39, Senior Station Officer of the Fire Services Department, was earlier convicted of two counts of fraud, contrary to section 16A of the Theft Ordinance.In sentencing, Deputy Judge Mr Kenneth Chan Ping-chau remarked that the LTV ratio of 80 per cent set for banks in granting mortgage loans was a property cooling measure implemented by the Government. The defendant’s act had undermined the mechanism and harmed the public interest. The court must mete out a deterrent custodial sentence in order to convey the right message to the public.The Deputy Judge took a starting point of 12 months’ imprisonment and reduced the jail term by two months having considered various mitigating factors.The Deputy Judge had also approved the prosecution’s application for a confiscation order and scheduled the relevant hearing for November 27.According to the guidelines issued by the Hong Kong Monetary Authority, banks are required to comply with the LTV ratio requirement for property mortgage lending. Banks participating in the mortgage insurance programme of the HKMCI (the Programme) can provide a mortgage loan with an LTV ratio of up to 80 per cent for a self-used private residential property valued between $6 million and $10 million. Industrial and Commercial Bank of China (Asia) Limited (ICBC Asia) is a participating bank.In April 2020, the defendant purchased a residential property in San Po Kong at $9.65 million and applied for a mortgage loan with an LTV ratio of 80 per cent with ICBC Asia under the Programme.The court heard that between April and July 2020, the defendant made false representations to ICBC Asia and the HKMCI that the above residential property would be occupied for his self-use after completion of the purchase. The HKMCI eventually approved the application for mortgage loan insurance cover in respect of the mortgage loan.On July 6, 2020, ICBC Asia approved the mortgage loan application and granted the defendant a loan of about $7.8 million. The defendant completed the sale and purchase of the property on the same day.The ICAC investigation arose from a corruption complaint. Enquiries revealed that on the same day when the mortgage loan application was approved by ICBC Asia, the defendant entrusted an estate agency to lease out the property, which was successfully leased out at a monthly rental of over $21,000 two days later. The defendant and his family in fact had never resided in the property.Had ICBC Asia and the HKMCI known that the property was not for the defendant’s self-occupancy, they would not have approved the defendant’s applications for the mortgage loan and the mortgage loan insurance cover respectively.ICBC Asia and the HKMCI had 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 Christine Chiu. 05
Oct 2023Property buyer charged by ICAC over $8m mortgage loan fraudIn the course of a corruption investigation by the ICAC, it was revealed that a property buyer had allegedly induced a bank not to demand repayment of a mortgage loan of over $8 million granted to her, meeting the owner-occupied requirement, with a loan-to-value (LTV) ratio of 80 per cent by concealing from the bank that the property was leased out. The property buyer was charged with fraud yesterday (October 4).Wong Hin-ning, 48, insurance agent, faces two counts of fraud, contrary to Section 16A of the Theft Ordinance. She was released on ICAC bail, pending her appearance at the Eastern Magistrates’ Courts tomorrow (October 6) for mention. The prosecution will apply for transferring the case to the District Court for plea.According to the guidelines issued by the Hong Kong Monetary Authority, banks are required to comply with the LTV ratio requirement on owner-occupied residential mortgage lending. At the material time, China CITIC Bank International Limited (CNCBI) is a participating bank in the mortgage insurance programme of the HKMC Insurance Limited (HKMCI) (the Programme), which provides a mortgage loan with an LTV ratio of up to 80 per cent for a self-used private residential property valued between $8 million and $10 million.In late February 2020, the defendant purchased a private residential property in Ho Man Tin at $9.98 million on behalf of his son who was abroad. A few days later, she applied for a mortgage loan with an LTV of 80 per cent with CNCBI under the Programme and declared that the property would be occupied by her and her son.The defendant signed a declaration in the mortgage loan application form that she was under an obligation to notify CNCBI immediately if the property was no longer occupied by her or her son. The bank approved the application and granted a mortgage loan of over $8 million to the defendant in late June 2020.It is alleged that between August 2020 and June 2022, the property was leased out to two tenants at a monthly rental of $19,000 and $20,500 respectively, but the defendant failed to inform CNCBI of a change in the occupancy status of the property in Ho Man Tin, and with intent to defraud, induced CNCBI not to demand repayment of part or all of the mortgage loan granted to her or impose other conditions, including an increase in the interest rate.CNCBI and the HKMCI have rendered full assistance to the ICAC during its investigation into the case. 05
Oct 2023Man charged by ICAC in court for bribing bank employee over account openingA man appeared in the Tuen Mun Magistrates’ Courts today (October 5) for mention after being charged by the ICAC with bribing a bank employee for opening a personal bank account.Wan Liang, 39, faced one count of offering an advantage to an agent, contrary to section 9(2)(a) of the Prevention of Bribery Ordinance.No plea was taken today. Magistrate Mr Raymond Wong Kwok-fai adjourned the case to November 16 for mention. The defendant was granted bail.On October 26, 2019, the defendant visited a branch of The Hongkong and Shanghai Banking Corporation Limited (HSBC) in Yuen Long for opening a personal bank account and was received by a universal banker.The defendant allegedly resorted to offering a bribe of an unspecified amount to the universal banker for opening a personal bank account for him since he failed to provide HSBC with any supporting documents in respect of the source of the funds for opening a bank account. The bank employee immediately rejected the defendant’s bribery offer and reported the matter to the bank. The defendant’s account opening application was rejected by HSBC on the same day and he left Hong Kong subsequently.The ICAC investigation arose from a corruption complaint. The defendant was arrested yesterday (October 4) when he visited Hong Kong again and was charged by the ICAC this morning.HSBC had rendered full assistance to the ICAC during its investigation into the case.The prosecution was today represented by ICAC officer Gary Li.The ICAC reminds the general public not to bribe bank staff in exchange for its services. The ICAC has recently launched the “Corruption Prevention Guide for Banks” to enhance the corruption prevention capabilities of banks and assist banks in managing corruption risks in core operations including account opening and referral of client. To promote probity culture in the banking sector, an Ethics Promotion Programme for the Banking Industry was also launched to help managerial and other ranks of bank staff understand common corruption loopholes. 04
Oct 2023Property agent charged by ICAC guilty of bribery over claw machine shop’s rent concessions in pandemicA property agent charged by the ICAC was today (October 4) convicted at the Kowloon City Magistrates’ Courts of soliciting and accepting bribes totalling $41,000 for assisting a tenant operating a claw machine shop to negotiate with the landlord for rent concessions and lease renewal during the COVID-19 pandemic.Chung Sau-man, 57, former property agent of Land Master & Associates (Shop) Limited (Land Master), was found guilty of six charges – three of agent accepting an advantage and one of agent soliciting for an advantage, contrary to section 9(1)(a) of the Prevention of Bribery Ordinance; and two of incitement to furnish false information, contrary to the Common Law and section 19(1)(b) of the Theft Ordinance.Magistrate Mr Jacky Ip Kai-leung adjourned the case to October 19 for sentence, pending Chung’s background report. Chung was remanded in the custody of the Correctional Services Department.At the material time, Chung was a property agent of Land Master. Apart from procuring property transactions, she was responsible for providing post-transaction services to clients, including assisting them in the negotiation of rental adjustment or renewal of tenancy agreement. In general, Land Master would not charge its clients for the post-transaction services provided.The court heard that a tenant rented a shop in Mong Kok for operating claw machine business at a monthly rental of $140,000 for a year starting from December 2019. Chung was the handling agent of the lease transaction. In view of the pandemic situation, the tenant had requested Chung to assist in the negotiations with the landlord on rent concession since late March 2020.On various occasions between May and September 2020, Chung informed the tenant that the landlord had agreed to reduce the monthly rental of the shop, each ranging from a rental of 10 days to half of its monthly rental. Chung solicited a bribe from the tenant on each occasion and kept urging the latter to pay bribes despite the fact that her solicitation was repeatedly turned down. She eventually accepted three bribes totalling $21,000 from the tenant.In October 2020, the tenant also engaged Chung to negotiate with the landlord for renewing the lease. The rent was eventually renewed by the landlord for a year and Chung further solicited a bribe of $20,000 from the tenant.The court also heard that Chung gave five false receipts purportedly issued by a renovation contractor to the tenant and incited the tenant to use the receipts for the accounting purpose so as to cover up the bribe payments. The tenant did not use those receipts.The ICAC investigation arose from a corruption complaint. Enquiries revealed that Land Master had never approved Chung to accept any rewards from the tenant, while the tenant had never engaged the renovation contractor, which was dissolved at the material time, to provide any services.Chung’s male associate, Ng Chi-hung, 58, estate agent, was also charged by the ICAC for falsifying three of the aforesaid receipts to facilitate Chung’s acceptance of bribes. He earlier pleaded guilty to one count of false accounting, and was sentenced to 160 hours of community service order.Land Master had rendered full assistance to the Commission during its investigation into the case.The prosecution was today represented by prosecuting counsel Joe Chan, assisted by ICAC officers Jacky Yeung and Aaron Tsui.