PP v Sim Chon Ang Jason: Appeal on Cheating & Companies Act Offences
In Public Prosecutor v Sim Chon Ang Jason and other appeals, the High Court of Singapore heard appeals related to cheating and Companies Act offences. Sim Chon Ang Jason, director of Jason Parquet Specialist (Singapore) Pte Ltd (JPS), was initially convicted of cheating banks with false invoices. The Prosecution appealed against Sim's sentence and his acquittal on a Companies Act charge, while Sim appealed his conviction. Tjioe Chi Minh was acquitted of abetting the cheating offences, and the Prosecution appealed this acquittal. The court dismissed Sim's appeal, allowed the Prosecution's appeal to enhance Sim's sentence, convicted Sim on the Companies Act charge, and convicted Tjioe of abetting the cheating offences.
1. Case Overview
1.1 Court
General Division of the High Court1.2 Outcome
Appeal dismissed in part, allowed in part. Sim's appeal against conviction and sentence for cheating charges is dismissed. Prosecution's cross-appeal against Sim's sentence is allowed. Prosecution's appeal against Sim's acquittal on the Companies Act Charge and Tjioe's acquittal on the Abetment of Cheating Charges are allowed.
1.3 Case Type
Criminal
1.4 Judgment Type
Judgment
1.5 Jurisdiction
Singapore
1.6 Description
Jason Sim Chon Ang appeals cheating conviction; Prosecution appeals sentence and acquittal on Companies Act charge. Court convicts Sim and Tjioe.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Public Prosecutor | Appellant, Respondent | Government Agency | Appeal allowed in part | Partial | Kevin Yong, Tan Zhi Hao |
| Sim Chon Ang Jason | Respondent, Appellant | Individual | Appeal dismissed in part | Lost | Navindran Naidu, Lynn Cheng, Chloe Chen |
| Tjioe Chi Minh | Respondent | Individual | Appeal allowed | Lost | Shashi Nathan, Jeremy Pereira, Carmen Lee |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Vincent Hoong | Judge | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Kevin Yong | Attorney-General’s Chambers |
| Tan Zhi Hao | Attorney-General’s Chambers |
| Navindran Naidu | Dentons Rodyk & Davidson LLP |
| Lynn Cheng | Dentons Rodyk & Davidson LLP |
| Chloe Chen | Dentons Rodyk & Davidson LLP |
| Shashi Nathan | Withers KhattarWong LLP |
| Jeremy Pereira | Withers KhattarWong LLP |
| Carmen Lee | Withers KhattarWong LLP |
4. Facts
- Sim was the director and CEO of Jason Parquet Specialist (Singapore) Pte Ltd (JPS).
- Tjioe was the managing director and a shareholder of Tati Trading Pte Ltd (Tati).
- JPS submitted five applications for invoice financing from banks with false invoices and delivery orders.
- The banks disbursed money to Tati based on these applications.
- No goods as described in the supporting documents had been physically delivered to JPS.
- The money disbursed was recorded as either “deposits” or “advances” in JPS’ and Tati’s accounts.
- Tjioe instructed his employee to prepare and submit the false invoices and delivery orders to JPS.
5. Formal Citations
- Public Prosecutor v Sim Chon Ang Jason and other appeals, , [2024] SGHC 169
6. Timeline
| Date | Event |
|---|---|
| JPS submitted an application to DBS with false invoice and delivery order. | |
| DBS delivered S$535,000 to Tati. | |
| Tati issued a cheque for S$535,000 to Tjioe. | |
| JPS submitted an application to SCB with false invoice and delivery order. | |
| SCB delivered S$300,000 to Tati. | |
| JPS submitted an application to Maybank and SCB with false invoices and delivery orders. | |
| SCB delivered S$200,000 to Tati. | |
| Maybank delivered S$500,000 to Tati. | |
| JPS submitted an application to DBS with false invoice and delivery order. | |
| DBS delivered S$500,000 to Tati. | |
| Hearing commenced. | |
| Hearing continued. | |
| District Judge's decision issued. | |
| Sentencing decision issued. | |
| Written submissions filed. | |
| Judgment reserved. |
7. Legal Issues
- Cheating
- Outcome: The court found that Sim had committed the offence of cheating.
- Category: Substantive
- Sub-Issues:
- Deception
- Inducement
- Dishonest intention
- Abetment of Cheating
- Outcome: The court found that Tjioe had abetted the cheating offences.
- Category: Substantive
- Financial Assistance for Share Acquisition
- Outcome: The court found that Sim had indirectly provided illegal financial assistance.
- Category: Substantive
- Sentencing
- Outcome: The court enhanced Sim's sentence.
- Category: Procedural
8. Remedies Sought
- Imprisonment
- Fines
9. Cause of Actions
- Cheating
- Abetment of Cheating
- Violation of Companies Act
10. Practice Areas
- Criminal Law
- Cheating
- Company Law
11. Industries
- Banking
- Timber
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Gunasegeran s/o Pavadaisamy v PP | Court of Appeal | Yes | [1997] 2 SLR(R) 946 | Singapore | Cited for the elements of a cheating offence under s 420 of the Penal Code. |
| Rahj Kamal bin Abdullah v PP | Court of Appeal | Yes | [1997] 3 SLR(R) 227 | Singapore | Cited for the definition of deception. |
| Tan Thiam Wee v PP | High Court | Yes | [2012] 4 SLR 141 | Singapore | Cited as a sentencing precedent for cheating offences, distinguished based on the offender's motives. |
| Leck Kim Koon v PP | Court of Appeal | Yes | [2022] 3 SLR 1050 | Singapore | Cited for the element of inducement in deceiving corporate bodies. |
| Idya Nurhazlyn bte Ahmad Khir v PP | High Court | Yes | [2014] 1 SLR 756 | Singapore | Cited for the principle that general deterrence is the primary sentencing consideration in cases involving the misuse of a financial instrument. |
| Chew Soo Chun v PP and another appeal | Court of Appeal | Yes | [2016] 2 SLR 78 | Singapore | Cited for the mitigating effect of ill health on sentencing and as a sentencing precedent for fraudulent use of invoice financing. |
| PP v Lew Syn Pau & Anor | High Court | Yes | [2006] 4 SLR(R) 210 | Singapore | Cited for the wide ambit of 'financial assistance' under the Companies Act. |
| Bachoo Mohan Singh v PP | Court of Appeal | Yes | [2010] 4 SLR 137 | Singapore | Cited for the elements required to prove abetment. |
| Nomura Taiji v PP | High Court | Yes | [1998] 1 SLR(R) 259 | Singapore | Cited for the principle that it is not necessary to prove that the abettor knew an offence was committed as a result of the fictitious invoices. |
| Leong Sow Hon v PP | Court of Appeal | Yes | [2021] 3 SLR 1199 | Singapore | Cited for the principle that an offender’s good conduct and clean record may be relevant in showing that the offences were out of character and thus reduce the need for specific deterrence. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Penal Code (Cap 224, 2008 Rev Ed) s 420 | Singapore |
| Companies Act (Cap 50, 2006 Rev Ed) s 76(1)(a)(ii)(B) | Singapore |
| Companies Act (Cap 50, 2006 Rev Ed) s 76(5) | Singapore |
| Companies Act (Cap 50, 2006 Rev Ed) s 408(3) | Singapore |
| Companies Act s 76(4)(a) | Singapore |
| Companies Act s 76(16) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Invoice financing
- False invoices
- Delivery orders
- Cheating
- Abetment
- Financial assistance
- Companies Act
- Penal Code
- Earmarking Defence
- Consolidated Invoice Defence
15.2 Keywords
- Cheating
- Companies Act
- Financial Assistance
- Invoice Financing
- Criminal Law
- Singapore
16. Subjects
- Criminal Law
- Company Law
- Banking Law
- Fraud
17. Areas of Law
- Criminal Law
- Statutory Offences
- Companies Act
- Penal Code