Ewe Pang Kooi v Public Prosecutor: Appeal Against Sentence for Forgery, ODA, and CDSA Offences
Ewe Pang Kooi appealed to the General Division of the High Court of Singapore against the sentence imposed by the District Court for forgery, Oaths and Declarations Act (ODA) offence, and Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (CDSA) offence. The District Court ordered the sentence to commence after the expiry of the appellant's existing High Court sentence for criminal breach of trust offences. The High Court dismissed the appeal, upholding the District Court's decision.
1. Case Overview
1.1 Court
General Division of the High Court of the Republic of Singapore1.2 Outcome
Appeal Dismissed
1.3 Case Type
Criminal
1.4 Judgment Type
Judgment
1.5 Jurisdiction
Singapore
1.6 Description
Appeal against sentence for forgery, ODA, and CDSA offences. The High Court upheld the District Court's decision for the sentence to commence after the appellant's existing sentence.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Public Prosecutor | Respondent | Government Agency | Appeal Dismissed | Won | Hon Yi of Attorney-General’s Chambers Gerald Tan Jiamin of Attorney-General’s Chambers |
| Ewe Pang Kooi | Appellant | Individual | Appeal Dismissed | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Vincent Hoong | Judge of the High Court | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Hon Yi | Attorney-General’s Chambers |
| Gerald Tan Jiamin | Attorney-General’s Chambers |
| Tan Zhengxian Jordan | Audent Chambers LLC |
| Leong Hoi Seng Victor | Audent Chambers LLC |
| Tay Jia Wei Kenneth | Cavenagh Law LLP |
4. Facts
- The appellant was a Certified Public Accountant and an approved liquidator.
- Between February 2002 and July 2012, the appellant misappropriated a total of S$40,623,313.61 and US$147,000.
- The appellant pleaded guilty to one charge of forgery, one charge of making a false statement in a statutory declaration, and one charge of transferring benefits of criminal conduct.
- The District Court sentenced the appellant to an aggregate sentence of four months and 25 days’ imprisonment and a fine of $1,000.
- The District Court ordered the imprisonment sentence to commence after the expiry of the appellant’s present High Court sentence.
- The appellant appealed against the District Court’s order for the District Court imprisonment sentence to commence upon the expiry of the High Court sentence.
5. Formal Citations
- Ewe Pang Kooi v Public Prosecutor, Magistrate’s Appeal No 9093 of 2021/01, [2022] SGHC 300
- Public Prosecutor v Ewe Pang Kooi, , [2019] SGHC 166
- Ewe Pang Kooi v Public Prosecutor, , [2020] 1 SLR 757
- Public Prosecutor v Ewe Pang Kooi, , [2021] SGDC 291
6. Timeline
| Date | Event |
|---|---|
| Appellant began misappropriating funds. | |
| Hewlett-Packard appointed the appellant as a liquidator to manage the members’ voluntary liquidation of its subsidiary, Compaq Asia Pte Ltd. | |
| Appellant misappropriated $700,000 from TPI. | |
| Appellant made a false statutory declaration before a Commissioner for Oaths in respect of Compaq Asia. | |
| Appellant was tried in the High Court on 50 charges of criminal breach of trust as an agent. | |
| The High Court sentenced the appellant to an aggregate sentence of 25 years and ten months’ imprisonment. | |
| The Court of Appeal upheld the High Court sentence. | |
| The Prosecution proceeded with the Remaining Charges in the District Court. | |
| Judgment reserved. | |
| Judgment issued. |
7. Legal Issues
- Commencement of Imprisonment Sentence
- Outcome: The court held that the District Court was correct in ordering the District Court imprisonment sentence to commence only upon the expiry of the prior sentence of imprisonment.
- Category: Procedural
- One-Transaction Rule
- Outcome: The court held that the ODA and Forgery Offences are not part of the same transaction as the CBT Offences, as they relate to different protected interests and have a different purpose as compared to the CBT Offences.
- Category: Substantive
- Totality Principle
- Outcome: The court held that the application of the totality principle in the present case does not tip the balance in favor of ordering the District Court imprisonment sentence to commence immediately, and in fact supports the opposite conclusion.
- Category: Substantive
8. Remedies Sought
- Appeal against sentence
9. Cause of Actions
- Forgery
- False Statement in Statutory Declaration
- Transferring Benefits of Criminal Conduct
10. Practice Areas
- Criminal Law
- White Collar Crime
11. Industries
- Accounting
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Public Prosecutor v Ewe Pang Kooi | High Court | Yes | [2019] SGHC 166 | Singapore | Cited for the High Court sentence imposed on the appellant for criminal breach of trust offences. |
| Ewe Pang Kooi v Public Prosecutor | Court of Appeal | Yes | [2020] 1 SLR 757 | Singapore | Cited for the Court of Appeal's decision to uphold the High Court sentence. |
| Public Prosecutor v Ewe Pang Kooi | District Court | Yes | [2021] SGDC 291 | Singapore | Cited for the District Judge’s grounds of decision. |
| Mohamed Shouffee bin Adam v Public Prosecutor | Court of Appeal | Yes | [2014] 2 SLR 998 | Singapore | Cited for the one-transaction rule in sentencing. |
| Lim Chit Foo v Public Prosecutor | Court of Appeal | Yes | [2020] 1 SLR 64 | Singapore | Cited for the court's supervisory jurisdiction and discretion under s 238 of the CPC regarding the standing down of charges. |
| Public Prosecutor v Hang Tuah bin Jumaat | High Court | Yes | [2016] 2 SLR 527 | Singapore | Cited for the principles guiding the exercise of the court's discretion under s 322(1) of the CPC. |
| ADF v Public Prosecutor and another appeal | Court of Appeal | Yes | [2010] 1 SLR 874 | Singapore | Cited for the totality principle in sentencing. |
| Public Prosecutor v UI | High Court | Yes | [2008] 4 SLR(R) 500 | Singapore | Cited for the principle that a sentencing court should be mindful of an offender’s advanced age where a substantial term of imprisonment is contemplated in order not to breach the totality principle. |
| Public Prosecutor v Juandi bin Pungot | High Court | Yes | [2022] SGHC 70 | Singapore | Cited for the legal interest engaged where CDSA offences are concerned. |
| Zhou Haiming v Public Prosecutor and other appeals | High Court | Yes | [2017] 4 SLR 247 | Singapore | Cited for the legal interest engaged where CDSA offences are concerned. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Penal Code (Cap 224, 2008 Rev Ed), s 409 | Singapore |
| Penal Code (Cap 224, 1985 Rev Ed), s 409 | Singapore |
| Penal Code, s 465 | Singapore |
| Oaths and Declarations Act (Cap 211, 2001 Rev Ed), s 14(1)(a)(ii) | Singapore |
| Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap 65A, 2000 Rev Ed), s 47(1)(b) | Singapore |
| Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap 65A, 2000 Rev Ed), s 47(6)(a) | Singapore |
| Penal Code, s 417 | Singapore |
| Criminal Procedure Code (Cap 68, 2012 Rev Ed), s 307(1) | Singapore |
| Criminal Procedure Code, s 322(1) | Singapore |
| Criminal Procedure Code, s 238 | Singapore |
| Penal Code, s 375(1)(b) | Singapore |
| Penal Code, s 375(2) | Singapore |
| Road Traffic Act (Cap 276, 2004 Rev Ed), s 35(3) | Singapore |
| Road Traffic Act (Cap 276, 2004 Rev Ed), s 131(2) | Singapore |
| Penal Code, s 376A(1)(a) | Singapore |
| Penal Code, s 376A(2) | Singapore |
| Films Act (Cap 107, 1998 Rev Ed) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Criminal Breach of Trust
- Forgery
- Statutory Declaration
- Corruption
- Drug Trafficking
- Sentencing
- One-Transaction Rule
- Totality Principle
- Consecutive Sentences
- Liquidator
15.2 Keywords
- Criminal Breach of Trust
- Forgery
- Sentencing
- Singapore
- High Court
- District Court
- Appeal
- Criminal Law
17. Areas of Law
16. Subjects
- Criminal Law
- Sentencing
- Criminal Procedure