Law Society v Ong Cheong Wei: Solicitor Struck Off for Income Tax Evasion
In Law Society of Singapore v Ong Cheong Wei, the Court of Three Judges in Singapore considered the case of Ong Cheong Wei, a solicitor convicted of wilful tax evasion under the Income Tax Act. The Law Society sought to establish that these convictions implied a defect of character making him unfit for the profession under the Legal Profession Act. The court found that the solicitor's offences demonstrated dishonesty and ordered that he be struck off the roll of advocates and solicitors.
1. Case Overview
1.1 Court
Court of Appeal of the Republic of Singapore1.2 Outcome
Respondent struck off the roll of advocates and solicitors.
1.3 Case Type
Disciplinary
1.4 Judgment Type
Ex Tempore Judgment
1.5 Jurisdiction
Singapore
1.6 Description
Ong Cheong Wei, a solicitor, was struck off for evading income tax. The court found his actions demonstrated dishonesty, making him unfit for the legal profession.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Law Society of Singapore | Applicant | Statutory Board | Respondent struck off the roll of advocates and solicitors | Won | |
| ONG CHEONG WEI | Respondent | Individual | Struck off the roll of advocates and solicitors | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Sundaresh Menon | Chief Justice | Yes |
| Andrew Phang Boon Leong | Judge of Appeal | No |
| Judith Prakash | Judge of Appeal | No |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Kevin Cheng | Goodwins Law Corporation |
| Daniel John | Goodwins Law Corporation |
4. Facts
- The respondent, a solicitor, made false declarations of his income to evade tax.
- He pleaded guilty to and was convicted of two offences under s 96(1)(b) of the Income Tax Act.
- The Law Society convened a Disciplinary Tribunal, which found cause of sufficient gravity to refer the matter to the court.
- The Law Society brought proceedings to establish that the convictions implied a defect of character making him unfit for the profession.
- The respondent did not contest the charge.
5. Formal Citations
- Law Society of Singapore v Ong Cheong Wei, Originating Summons No 5 of 2017, [2017] SGHC 293
6. Timeline
| Date | Event |
|---|---|
| Respondent made false entries in income tax returns for the year of assessment 2007. | |
| Respondent made false entries in income tax returns for the year of assessment 2008. | |
| Judgment delivered. |
7. Legal Issues
- Dishonesty
- Outcome: The court found that the respondent's offences demonstrated dishonesty.
- Category: Substantive
- Fitness to Practice
- Outcome: The court found that the respondent's dishonesty made him unfit to practice law.
- Category: Substantive
8. Remedies Sought
- Striking off from the roll of advocates and solicitors
9. Cause of Actions
- Breach of Legal Profession Act
- Wilful Tax Evasion
10. Practice Areas
- Professional Responsibility
- Legal Ethics
11. Industries
- Legal
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Bolton v Law Society | N/A | Yes | [1994] 1 WLR 512 | N/A | Cited as settled jurisprudence that a solicitor who has been dishonest will almost invariably be struck off. |
| Law Society of Singapore v Udeh Kumar s/o Sethuraju and another matter | High Court of Singapore | Yes | [2017] SGHC 141 | Singapore | Cited with approval for the principle that a solicitor who has been dishonest will almost invariably be struck off. |
| Chng Gim Huat v Public Prosecutor | N/A | Yes | [2000] 2 SLR(R) 360 | Singapore | Cited for the observation that an offence of wilful tax evasion is akin to an offence of cheating or defrauding the Inland Revenue Authority of Singapore. |
| Re Lim Chor Pee | N/A | No | [1990] 2 SLR(R) 117 | Singapore | Distinguished from the present case as the solicitor in that case was not convicted of offences necessarily involving dishonesty. |
| New South Wales Bar Association v Hamman | New South Wales Court of Appeal | Yes | [1999] NSWCA 404 | Australia | Cited as an example of a comparable jurisdiction where solicitors who defrauded the tax authorities have been struck off. |
| Prothonotary of the Supreme Court of New South Wales v Livanes | New South Wales Court of Appeal | Yes | [2012] NSWCA 325 | Australia | Cited as an example of a comparable jurisdiction where solicitors who defrauded the tax authorities have been struck off. |
| Fong Chee Keong v Professional Engineers Board, Singapore | High Court | No | [2016] 3 SLR 221 | Singapore | Cited to show that engineers have not been struck off for similar offences. |
| Singapore Medical Council v Kwan Kah Yee | N/A | Yes | [2015] 5 SLR 20 | Singapore | Cited for the observation that the leniency shown to errant members of other professions seems inconsistent with the strict approach taken to dishonest lawyers. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Legal Profession Act (Cap 161, 2009 Rev Ed) | Singapore |
| Income Tax Act (Cap 134, 2004 Rev Ed; 2008 Rev Ed) | Singapore |
| s 96(1)(b) of the Income Tax Act (Cap 134, 2004 Rev Ed; 2008 Rev Ed) | Singapore |
| s 83(2)(a) of the Legal Profession Act (Cap 161, 2009 Rev Ed) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Tax evasion
- Dishonesty
- Defect of character
- Unfit for profession
- Striking off
- Legal Profession Act
- Income Tax Act
- Disciplinary Tribunal
15.2 Keywords
- Legal Profession
- Disciplinary Proceedings
- Professional Conduct
- Tax Evasion
- Singapore
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Legal Profession Act | 95 |
| Disciplinary Proceedings | 90 |
| Professional conduct | 90 |
| Professional Ethics | 85 |
| Income taxation | 70 |
| White Collar Crime | 60 |
| Criminal Revision | 5 |
16. Subjects
- Legal Ethics
- Professional Misconduct
- Tax Law