plaintiff:
- HKSAR

defendant:
- HO WAI CHING (何惠貞)

case_reason: >
  Fraud involving invoice financing. The defendant, together with Hui Po Keung and Leung Chi Keung (Kenny), 
  committed fraud on 14 banks by falsely representing that sales and purchases of goods mentioned in Ming Fai 
  Production Company Limited invoices were genuine, inducing banks to make payments totaling over $153 million 
  during January to July 2007.

judgment_summary: >
  The Court of Appeal granted leave to appeal against conviction but dismissed the appeal. The applicant was 
  convicted of 14 counts of fraud contrary to section 16A of the Theft Ordinance, Cap. 210. The court found 
  that despite some inappropriate judicial interventions and prosecutorial conduct, these did not constitute 
  material irregularities. The applicant's role as Financial Controller involved applying for banking facilities, 
  signing facility letters and guarantees, knowing Ming Fai was not a genuine computer supplier. The appeal 
  against sentence was partially allowed only for Count 4, reducing it from 3 years to 2 years imprisonment. 
  Total sentence remained 7 years and 3 months imprisonment, with outstanding bank losses of $21.47 million.

jurisdiction_code: >
  HKCA

jurisdiction_name: >
  Court of Appeal of the High Court of the Hong Kong Special Administrative Region

case_location:
- High Court
- Hong Kong

case_object:
- Invoice financing applications
- Banking facility letters
- False invoices from Ming Fai Production Company Limited
- Corporate resolutions
- Personal guarantees
- Bank accounts
- Computer purchase documentation

judgment_result:
- allegation_content: 14 counts of fraud by falsely representing genuine sales and purchases to obtain invoice financing from banks
  established: Y
- allegation_content: Appeal against conviction on grounds of unfair trial due to improper prosecution conduct and judicial intervention
  established: N
- allegation_content: Appeal against sentence on grounds of manifest excessiveness
  established: Partial (Count 4 sentence reduced from 3 years to 2 years)

involved_entities:
- name: HO WAI CHING (何惠貞)
  state_reasons: Defendant/Applicant, convicted as Financial Controller of Cyberspeed Technology Company Limited, participated in fraudulent scheme by applying for banking facilities and signing documents
- name: Leung Chi Keung, Kenny
  state_reasons: Co-accused, husband of applicant, mastermind of fraudulent scheme, signed all 301 invoice financing applications
- name: Hui Po Keung
  state_reasons: Co-accused, brother-in-law of applicant, shareholder and director of Ming Fai Production Company Limited, received 0.2% commission
- name: Cyberspeed Technology Company Limited
  state_reasons: Company controlled by applicant and Kenny Leung, purported purchaser of computers, applied for invoice financing
- name: Ming Fai Production Company Limited
  state_reasons: Decoration company controlled by Hui Po Keung, falsely represented as computer supplier, received bank payments
- name: Sofmap Company Limited
  state_reasons: One of three companies controlled by applicant and Kenny Leung used to transfer funds from Ming Fai to Cyberspeed
- name: Global Gain Properties Limited
  state_reasons: One of three companies controlled by applicant and Kenny Leung used to transfer funds from Ming Fai to Cyberspeed
- name: Cyberspeed Services Limited
  state_reasons: One of three companies controlled by applicant and Kenny Leung used to transfer funds from Ming Fai to Cyberspeed
- name: Standard Chartered Bank (Hong Kong) Limited
  state_reasons: One of 14 victim banks defrauded through false invoice financing applications (Count 1)
- name: Industrial and Commercial Bank of China
  state_reasons: Victim bank in Count 9, advanced $25.7 million with loss of $6.4 million through 46 false applications
- name: Citic Ka Wah Bank
  state_reasons: Victim bank in Count 3, advanced $17.5 million with loss of $6.8 million through 33 false applications, facility renewed by applicant in April 2007
- name: DBS Bank
  state_reasons: One of victim banks, applicant had internet access to view invoice finance transactions since 2004
- name: Bank of East Asia (BEA)
  state_reasons: One of victim banks, applicant had internet access to account since 2004
- name: Bank of Communication
  state_reasons: One of victim banks defrauded through invoice financing scheme
- name: Fubon Bank
  state_reasons: One of victim banks defrauded through invoice financing scheme
- name: PT Bank
  state_reasons: One of victim banks defrauded through invoice financing scheme
- name: Deputy High Court Judge Andrew Chan
  state_reasons: Trial judge in both trials, imposed sentences totaling 7 years and 3 months imprisonment
- name: Hon Stock VP
  state_reasons: Vice President presiding over Court of Appeal
- name: Hon Lunn JA
  state_reasons: Justice of Appeal who delivered the judgment of the Court
- name: Barnes J
  state_reasons: Judge sitting in Court of Appeal
- name: Mr Eric Kwok SC
  state_reasons: Senior Counsel representing the applicant in appeal
- name: Mr David Leung, DDPP(Ag)
  state_reasons: Deputy Director of Public Prosecutions (Acting) representing the respondent
- name: Mr Felix Tam, PP
  state_reasons: Public Prosecutor representing the respondent
- name: Mr Joe Lai Yiu Cho
  state_reasons: Former employee of Cyberspeed, prosecution witness, sole proprietor of Super Dragon Technology
- name: Mr Danny Ho Kwai Yuen
  state_reasons: Brother of applicant, warehouse supervisor of Cyberspeed, prosecution witness
- name: Ms Ann Ng Mee Lin
  state_reasons: Former employee of Cyberspeed, prosecution witness
- name: Mr Marco Chan Yik Lung
  state_reasons: Former employee of Cyberspeed, prosecution witness
