HKSAR v. Lau Tat Ho

DCCC 1166/2010

IN THE DISTRICT COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

CRIMINAL CASE NO. 1166 OF 2010

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Reasons for Sentence

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1.The Defendant pleads guilty to 1 count of theft. 

2.The Defendant was employed by a Hong Kong trading company.  The company was owned by a Taiwanese resident and the Defendant was entrusted to run the company as the only employee in Hong Kong.  For operation of the company, the owner entrusted the Defendant with pre-signed bank transfer slips for payment of company expenses including his own salary.    In the period between August 2002 and May 2009, in breach of trust, the Defendant misappropriated the company’s money into his own use. 

3.According to the Defendant, he was addicted to gambling and the money was used for gambling or repayment of his credit card bills.  He was recently declared bankrupt. 

4.The money misappropriated by the Defendant amounted to HK$1,791,350.  The loss of the company cannot be recovered.  During the relevant period, the Defendant used the pre-signed bank transfer slips to transfer payment from buyers to his own bank account.  To conceal his misdeed from his employer, he made up false cash-flow analysis and altered the figures on the copies of the company’s passbook and sent them to the employer through email. 

5.The Defendant is now 39 years old and has no criminal record.  He is single and living together with his parents.  His father is of poor health.

6.In mitigation, Mr. Tam, solicitor for the Defendant, submitted letters written by the Defendant, his mother, sister and aunt, asked for leniency from the Court. A letter from the Caritas Addicted Gamblers Counselling Centre is also submitted, saying that the Defendant has attended a total of 10 interview sessions and has since November last year abstained from gambling. 

7.The present offence is a theft case involving a serious breach of trust.  The guideline set under the Court of Appeal case HKSAR v. Cheung Mee Kiu [2006] 4 HKLRD 776 is applicable.  The starting point for sentence of theft of money from HK$1 million to HK$ 3 million should be 3 to 4 years’ imprisonment.  In this case, there was a continuous serious breach of trust within a long period of time, for nearly 7 years.  Forged documents were created to defraud the victim.  The fact that the Defendant was addicted to gambling can attract little mitigation.

8.Taking into account the above factors, I adopt the starting point of 3 ½ years imprisonment for the charge.  I can see no further mitigating factors apart from his guilty plea.  Taking into account his guilty plea, the Defendant is sentenced to 2 years and 4 months imprisonment.