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Kwong Wing-foon And Another v The Queen

Judgment Cited authorities 2 Cited in Precedent Map Related
Vincent
Judgment Date16 September 1982
Year1982
Judgement NumberCACC683/1982
Subject MatterCriminal Appeal
CourtCourt of Appeal (Hong Kong)
CACC000683/1982 KWONG WING-FOON AND ANOTHER v. THE QUEEN

CACC000683/1982
IN THE SUPREME COURT Criminal Appeal
1982, No. 683

BETWEEN

A1. KWONG WING-FOON

 Appellants
A2. LI YIU-NAM

AND
THE QUEEN Respondent

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Coram: Jones, J.

Date: 16 September 1982

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JUDGMENT

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PRELIMINARY

1. On the 1st June 1982 the appellants together with one other person who was the lst defendant at the trial were convicted of two charges of false accounting contrary to Section 19(1)(a) of the Theft Ordinance Cap. 210. The 1st appellant was fined a total sum of $3,000 and the 2nd appellant $2,000.

2. The appellants appeal against conviction.

3. Section 19(1) provides:

Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another -

(a) .............. falsifies any account or any record or document made or required for any accounting purpose;

he shall be guilty of an offence ...................

FACTS

4. The appellants are directors of Centre Vono Co. Ltd. (hereafter called Centre Vono) a company registered in Hong Kong.

5. On the 6th October 1980 Centre Vono entered into a joint venture agreement with Jin Ji Accumulator Factory (hereafter referred to as Jin Ji) of Kai Ping Yuan China to provide material, equipment and technical expertise for the production of accumulators.

6. It was agreed that after Jin Ji had manufactured the accumulators they were to be shipped to Hong Kong and marketed by Centre Vono. Payment for the equipment supplied to Jin Ji was to be made by a deduction of 40% later reduced to 25% from sales of the product effected by Centre Vono.

7. In November 1980 Mr. Kwan Hang-Sun a representative of Jin Ji went with some representatives of Centre Vono including the 2nd appellant to Chen Hsong Machinery Co. Ltd. of Sham Shui Po to obtain a quotation for the purchase of an injection moulding machine. A quotation of $368,000 on the basis that the buyer was overseas was made which included delivery to China, servicing and insurance. A 5% discount was allowed so that the net price amounted to $349,600. It is not clear whether this quotation was communicated to the authorities of Jin Ji in China.

8. On the 12th February 1981 Centre Vono entered into an agreement with Chen Hsong to purchase an injection moulding machine for $322,000 which was the price quoted for a sale to a local buyer with a discount of 5% the net purchase price was $305,900. A sales contract and invoice evidencing the transaction were executed

9. Mr. Tony Wong the former marketing manager of Chen Hsong shortly afterwards handed a blank sales contract and invoice to Centre Vono. These documents, the subject matter of the two charges, were completed on the instructions of the 1st defendant and in the presence of the 1st appellant with corresponding details except that the purchase price was stated to be $368,000.

10. It is not in dispute that these two documents were false, and were for accounting purposes.

11. Having purchased the machine at the local price Centre Vono with the false documents resold the machine to Jin Ji at the overseas rice. The machinery was delivered to Jin Ji on the 22nd July 1981.

12. Both appellants were interviewed by officers of I.C.A.C. in July 1981. The 1st appellant made a cautioned statement on the l7th July 1981 and the 2nd appellant made a cautioned statement on the 16th July 1981.

13. The appellants were jointly charged with the 1st defendant. The particulars of offence alleged that the documents were falsified for an accounting...

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