由此
A A
B DCCC 1678/2025 B
[2026] HKDC 109
C C
IN THE DISTRICT COURT OF THE
D D
HONG KONG SPECIAL ADMINISTRATIVE REGION
E CRIMINAL CASE NO. 1678 OF 2025 E
F
____________ F
G HKSAR G
v
H H
CHAU Hiu-kang
I ____________ I
J J
Before : H.H. Judge G. Lam
K Date : 15 January 2026 K
Present : Ms. Stephanie Kong, PP, of the Department of
Justice, for HKSAR.
L L
Mr. Dickson Li instructed by M/s Michael Ngai &
Co., assigned by the Director of Legal Aid, for the
M M
defendant.
Offences : (1) & (2) Dealing with property known or
N believed to represent proceeds of an indictable N
offence（處理已知道或相信為代表從可公訴罪
O 行的得益的財產） O
P P
REASONS FOR SENTENCE
Q Q
R R
The defendant pleaded guilty to 2 charges of "Money
S S
laundering". In short, she let someone use her bank accounts.
T T
U U
V V
由此
- 2 -
A A
Summary of Facts
B B
C 2. On 16 June 2021, the defendant opened online a bank account C
D (No.8000431276) with Fusion Bank Limited (the "Fusion Account"). She D
E
was its sole signatory. E
F F
3. On 14 July 2021, the defendant opened online a bank account
G G
(No.04348210439560) with Nanyang Commercial Bank Limited (the "NCB
H H
Account"). She was its sole signatory.
I I
J J
Part-time job fraud
K K
4. Between 11 and 22 July 2021, 4 victims (PWs 1 to 4) were
L L
deceived in a part-time job scam1. They transferred a total sum of $309,160
M M
2
to the Fusion Account and the NCB Account . The matter was later reported
N N
to the police.
O O
P P
Q Q
R R
S S
1
Ms. Kong for the prosecution informed me that the scam was a so-called "Part-time job fraud",
which asked the victims to deposit money first in order to earn commissions for tasks performed.
T 2
Ms. Kong for the prosecution informed me that PWs 1, 2 and 3 had transferred a total sum of T
$9,160 to the Fusion Account; and PW4, $300,000 to the NCB Account.
U U
V V
由此
- 3 -
A A
Deposits and withdrawals
B B
C 5. Between 4 and 12 July 2021, the Fusion Account received C
D 147 deposits, which aggregated to a sum of $1,344,745.03. Simultaneously, D
E
an aggregated sum of $1,344,745 was withdrawn from the Fusion Account E
by 138 withdrawals. The Account was closed by the bank on 6 September
F F
2021. Based on the timing and amount of the deposits and withdrawals, the
G G
police found a "mirror pattern" in those transactions, which is a typical
H H
indicator of money laundering.
I I
J J
6. Between 16 and 23 July 2021, the NCB Account received 90
K K
deposits, which aggregated to a sum of $2,150,879.82. Simultaneously, an
L aggregated sum of $2,150,300 was withdrawn from the NCB Account by 43 L
M withdrawals. The Account was closed on 10 August 2021. Based on the M
N timing and amount of the deposits and withdrawals, the police found a N
"mirror pattern" in those transactions, which is a typical indicator of money
O O
laundering.
P P
Q Q
7. The defendant was arrested on 29 May 2023 in relation to the
R R
Fusion Account. Under caution, she admitted having opened the account.
S S
T T
U U
V V
由此
- 4 -
A A
Mitigation & Sentence
B B
C 8. The defendant is 44 and has 4 conviction records involving 5 C
D offences unrelated to money laundering. Defence counsel Mr. Li informed D
E
me that the defendant is not married but has 1 daughter and 2 sons. She was E
unemployed at the time of her arrest. She resides in a public housing unit in
F F
Tseung Kwan O. In mitigation, Mr. Li submitted that the defendant simply
G G
lent her bank accounts to other people for their use.
H H
I I
9. The prosecution has applied for an enhanced sentence pursuant
J J
to section 27(2)(c) and (d) of the Organized and Serious Crimes Ordinance
K K
(Cap.455) on the basis of prevalence as well as the nature and extent of harm
L caused to the community. Mr. Li did not object. L
M M
N 10. I bear in mind the Court of Appeal's decision in HKSAR v Xu N
Mai Qing CACC 464/2005, whereas Yeung JA (as he then was) held "Under
O O
section 27(11) of OSCO, what the prosecution has to prove is the prevalence
P P
of the offence, not the increase in the number of such offences3."
Q Q
R R
S S
T T
3
Paragraph 16 on p.4 of the judgment.
U U
V V
由此
- 5 -
A A
11. I have read the witness statement of CIP Li dated 29 December
B B
2025. I am satisfied that in 2021, deception-related money laundering cases
C C
were prevalent in Hong Kong in terms of the number of cases as well as the
D D
total value of monetary loss.
E E
F F
12. There is clear and cogent evidence before me that money
G laundering through bank accounts opened by "ML Stooges" remains G
H widespread in Hong Kong today. What true criminals need are gullible H
I scapegoats, like the defendant in the present case, who would take the blame I
J
for them when law enforcement takes action. The court must send a clear J
message to the general public that people who play the role of "ML Stooge"
K K
will receive severe punishment, so that there is a deterrent effect. When
L L
there are few or no willing "ML Stooges", criminal activities which rely on
M M
their bank accounts will fail.
N N
O O
13. This is a typical case of money laundering by way of stooge
P P
bank accounts. Even if the defendant did not know about the part-time job
Q fraud against PWs 1 to 4, such a scam would have been meaningless without Q
R her bank accounts. Assuming what the defendant said is true, given her role, R
S
the total sum which went through the Fusion and NCB Accounts and the S
T T
U U
V V
由此
- 6 -
A A
overall circumstances, I grant the prosecution's application and will enhance
B B
the sentence by 25%.
C C
D D
14. The Court of Appeal in SJ v Wan Kwok Keung [2012] 1
E E
HKLRD 201 held :-
F F
Generally, the sentence for "money laundering" offences should mainly
G reflect the amount of "black money" laundered and not the benefit obtained G
by the defendant or others. The reason being that it is very difficult to prove
H the benefit concerned, and in most "money laundering" cases, there may H
not be evidence to show from what indictable offence the "black money" are
I I
in fact derived. Of course, if there is information to prove that the "black
money" is originated from serious crimes, including drug trafficking,
J J
kidnap and blackmail, illegal human trafficking, other organized crimes,
K etc. or the defendant's benefit is huge, then the sentence should be adjusted K
upward.4
L L
M M
15. In determining the proper starting point, I have reminded
N N
myself of the sentencing principles laid down in HKSAR v Hsu Yu Yi [2010]
O O
5 HKLRD 545 and HKSAR v Boma Amaso [2012] 2 HKLRD 33. I have
P also borne in mind the amount of money involved, the duration of the P
Q offences, the defendant's role in relation to the movements of funds as well Q
R
as her personal circumstances. R
S S
T T
4
Paragraphs 12 and 13, pp 204-205.
U U
V V
由此
- 7 -
A A
16. In SJ v Ngai Fung Sin Apple [2013] 5 HKLRD 104, Yeung V-P
B B
held :-
C C
Neither the fact that the "illicit/black money" was actually not derived from
D D
an indictable offence nor the defendant's ignorance of the actual source of
the "illicit/black money" is necessarily a valid mitigating factor…5
E E
F F
17. I accept there is no evidence showing that the defendant was
G G
involved in or had any knowledge of the scam against PWs 1 to 4. As the
H H
sole owner of the Fusion and NCB Accounts, the defendant should have
I I
retained their ultimate control and paid attention to their transactions on a
J J
regular basis. On the other hand, I cannot overlook the fact that a total sum
K of almost $3.5 million went through both accounts within 1 month. K
L L
M 18. By lending her bank accounts to other people and thus allowing M
funds of unknown origins to pass through the Fusion and NCB Accounts,
N N
the defendant played a pivotal role in helping the mastermind(s) of criminal
O O
activities to access their illegal funds without revealing their identities.
P P
Q Q
R R
S S
T T
5
Paragraph 44, p 114.
U U
V V
由此
- 8 -
A A
19. For Charge 1, I consider a starting point of 3 years'
B B
imprisonment appropriate and just 6 . With the timely guilty plea, the
C C
sentence is reduced to 24 months. Apart from this, I see no other mitigating
D D
factors which warrant any further reduction. With the 25% enhancement, I
E E
sentence the defendant to 30 months' imprisonment.
F F
G 20. For Charge 2, a starting point of 3 years' imprisonment is G
H appropriate and just. With the timely guilty plea, the sentence is reduced to H
I 24 months. With the 25% enhancement, I sentence the defendant to 30 I
J
months' imprisonment. J
K K
21. A total sum of almost $3.5 million went through the
L L
defendant's 2 bank accounts. Bearing in mind the totality principle, I
M M
consider a global starting point of 4 years' imprisonment for both charges
N N
appropriate and just. With the timely guilty pleas, the overall sentence is
O O
reduced to 32 months. With the 25% enhancement, the final overall
P P
sentence becomes 40 months. To achieve this, I order 10 months in Charge
Q 2 to run consecutively to the sentence for Charge 1. Q
R R
S S
6
According to Wan Kwok Keung (supra), the starting point is 3 years or so where the "black
T money" involved is between $1 million and $2 million; and 4 years or so, if between $3 million T
and $6 million. (See paragraph 15 of the judgment)
U U
V V
由此
- 9 -
A A
22. Moments ago, I have just sentenced the defendant to 35
B B
months' imprisonment for a similar "money laundering" offence in DCCC
C C
558/2024, which took place roughly 9 months before the present case. She
D D
was arrested for both cases on the same date. The total sum which went
E E
through her 3 bank accounts in both cases was $6.3 million odd. For that
F F
amount, with the timely guilty pleas and enhancement, the final sentence is
G 40 months. Hence, I order the sentence in DCCC 558/2024 to run G
H concurrently with the sentences in the present case. H
I I
J J
K K
(G. Lam)
District Judge
L L
M M
N N
O O
P P
Q Q
R R
S S
T T
U U
V V
由此
A A
B DCCC 1678/2025 B
[2026] HKDC 109
C C
IN THE DISTRICT COURT OF THE
D D
HONG KONG SPECIAL ADMINISTRATIVE REGION
E CRIMINAL CASE NO. 1678 OF 2025 E
F
____________ F
G HKSAR G
v
H H
CHAU Hiu-kang
I ____________ I
J J
Before : H.H. Judge G. Lam
K Date : 15 January 2026 K
Present : Ms. Stephanie Kong, PP, of the Department of
Justice, for HKSAR.
L L
Mr. Dickson Li instructed by M/s Michael Ngai &
Co., assigned by the Director of Legal Aid, for the
M M
defendant.
Offences : (1) & (2) Dealing with property known or
N believed to represent proceeds of an indictable N
offence（處理已知道或相信為代表從可公訴罪
O 行的得益的財產） O
P P
REASONS FOR SENTENCE
Q Q
R R
The defendant pleaded guilty to 2 charges of "Money
S S
laundering". In short, she let someone use her bank accounts.
T T
U U
V V
由此
- 2 -
A A
Summary of Facts
B B
C 2. On 16 June 2021, the defendant opened online a bank account C
D (No.8000431276) with Fusion Bank Limited (the "Fusion Account"). She D
E
was its sole signatory. E
F F
3. On 14 July 2021, the defendant opened online a bank account
G G
(No.04348210439560) with Nanyang Commercial Bank Limited (the "NCB
H H
Account"). She was its sole signatory.
I I
J J
Part-time job fraud
K K
4. Between 11 and 22 July 2021, 4 victims (PWs 1 to 4) were
L L
deceived in a part-time job scam1. They transferred a total sum of $309,160
M M
2
to the Fusion Account and the NCB Account . The matter was later reported
N N
to the police.
O O
P P
Q Q
R R
S S
1
Ms. Kong for the prosecution informed me that the scam was a so-called "Part-time job fraud",
which asked the victims to deposit money first in order to earn commissions for tasks performed.
T 2
Ms. Kong for the prosecution informed me that PWs 1, 2 and 3 had transferred a total sum of T
$9,160 to the Fusion Account; and PW4, $300,000 to the NCB Account.
U U
V V
由此
- 3 -
A A
Deposits and withdrawals
B B
C 5. Between 4 and 12 July 2021, the Fusion Account received C
D 147 deposits, which aggregated to a sum of $1,344,745.03. Simultaneously, D
E
an aggregated sum of $1,344,745 was withdrawn from the Fusion Account E
by 138 withdrawals. The Account was closed by the bank on 6 September
F F
2021. Based on the timing and amount of the deposits and withdrawals, the
G G
police found a "mirror pattern" in those transactions, which is a typical
H H
indicator of money laundering.
I I
J J
6. Between 16 and 23 July 2021, the NCB Account received 90
K K
deposits, which aggregated to a sum of $2,150,879.82. Simultaneously, an
L aggregated sum of $2,150,300 was withdrawn from the NCB Account by 43 L
M withdrawals. The Account was closed on 10 August 2021. Based on the M
N timing and amount of the deposits and withdrawals, the police found a N
"mirror pattern" in those transactions, which is a typical indicator of money
O O
laundering.
P P
Q Q
7. The defendant was arrested on 29 May 2023 in relation to the
R R
Fusion Account. Under caution, she admitted having opened the account.
S S
T T
U U
V V
由此
- 4 -
A A
Mitigation & Sentence
B B
C 8. The defendant is 44 and has 4 conviction records involving 5 C
D offences unrelated to money laundering. Defence counsel Mr. Li informed D
E
me that the defendant is not married but has 1 daughter and 2 sons. She was E
unemployed at the time of her arrest. She resides in a public housing unit in
F F
Tseung Kwan O. In mitigation, Mr. Li submitted that the defendant simply
G G
lent her bank accounts to other people for their use.
H H
I I
9. The prosecution has applied for an enhanced sentence pursuant
J J
to section 27(2)(c) and (d) of the Organized and Serious Crimes Ordinance
K K
(Cap.455) on the basis of prevalence as well as the nature and extent of harm
L caused to the community. Mr. Li did not object. L
M M
N 10. I bear in mind the Court of Appeal's decision in HKSAR v Xu N
Mai Qing CACC 464/2005, whereas Yeung JA (as he then was) held "Under
O O
section 27(11) of OSCO, what the prosecution has to prove is the prevalence
P P
of the offence, not the increase in the number of such offences3."
Q Q
R R
S S
T T
3
Paragraph 16 on p.4 of the judgment.
U U
V V
由此
- 5 -
A A
11. I have read the witness statement of CIP Li dated 29 December
B B
2025. I am satisfied that in 2021, deception-related money laundering cases
C C
were prevalent in Hong Kong in terms of the number of cases as well as the
D D
total value of monetary loss.
E E
F F
12. There is clear and cogent evidence before me that money
G laundering through bank accounts opened by "ML Stooges" remains G
H widespread in Hong Kong today. What true criminals need are gullible H
I scapegoats, like the defendant in the present case, who would take the blame I
J
for them when law enforcement takes action. The court must send a clear J
message to the general public that people who play the role of "ML Stooge"
K K
will receive severe punishment, so that there is a deterrent effect. When
L L
there are few or no willing "ML Stooges", criminal activities which rely on
M M
their bank accounts will fail.
N N
O O
13. This is a typical case of money laundering by way of stooge
P P
bank accounts. Even if the defendant did not know about the part-time job
Q fraud against PWs 1 to 4, such a scam would have been meaningless without Q
R her bank accounts. Assuming what the defendant said is true, given her role, R
S
the total sum which went through the Fusion and NCB Accounts and the S
T T
U U
V V
由此
- 6 -
A A
overall circumstances, I grant the prosecution's application and will enhance
B B
the sentence by 25%.
C C
D D
14. The Court of Appeal in SJ v Wan Kwok Keung [2012] 1
E E
HKLRD 201 held :-
F F
Generally, the sentence for "money laundering" offences should mainly
G reflect the amount of "black money" laundered and not the benefit obtained G
by the defendant or others. The reason being that it is very difficult to prove
H the benefit concerned, and in most "money laundering" cases, there may H
not be evidence to show from what indictable offence the "black money" are
I I
in fact derived. Of course, if there is information to prove that the "black
money" is originated from serious crimes, including drug trafficking,
J J
kidnap and blackmail, illegal human trafficking, other organized crimes,
K etc. or the defendant's benefit is huge, then the sentence should be adjusted K
upward.4
L L
M M
15. In determining the proper starting point, I have reminded
N N
myself of the sentencing principles laid down in HKSAR v Hsu Yu Yi [2010]
O O
5 HKLRD 545 and HKSAR v Boma Amaso [2012] 2 HKLRD 33. I have
P also borne in mind the amount of money involved, the duration of the P
Q offences, the defendant's role in relation to the movements of funds as well Q
R
as her personal circumstances. R
S S
T T
4
Paragraphs 12 and 13, pp 204-205.
U U
V V
由此
- 7 -
A A
16. In SJ v Ngai Fung Sin Apple [2013] 5 HKLRD 104, Yeung V-P
B B
held :-
C C
Neither the fact that the "illicit/black money" was actually not derived from
D D
an indictable offence nor the defendant's ignorance of the actual source of
the "illicit/black money" is necessarily a valid mitigating factor…5
E E
F F
17. I accept there is no evidence showing that the defendant was
G G
involved in or had any knowledge of the scam against PWs 1 to 4. As the
H H
sole owner of the Fusion and NCB Accounts, the defendant should have
I I
retained their ultimate control and paid attention to their transactions on a
J J
regular basis. On the other hand, I cannot overlook the fact that a total sum
K of almost $3.5 million went through both accounts within 1 month. K
L L
M 18. By lending her bank accounts to other people and thus allowing M
funds of unknown origins to pass through the Fusion and NCB Accounts,
N N
the defendant played a pivotal role in helping the mastermind(s) of criminal
O O
activities to access their illegal funds without revealing their identities.
P P
Q Q
R R
S S
T T
5
Paragraph 44, p 114.
U U
V V
由此
- 8 -
A A
19. For Charge 1, I consider a starting point of 3 years'
B B
imprisonment appropriate and just 6 . With the timely guilty plea, the
C C
sentence is reduced to 24 months. Apart from this, I see no other mitigating
D D
factors which warrant any further reduction. With the 25% enhancement, I
E E
sentence the defendant to 30 months' imprisonment.
F F
G 20. For Charge 2, a starting point of 3 years' imprisonment is G
H appropriate and just. With the timely guilty plea, the sentence is reduced to H
I 24 months. With the 25% enhancement, I sentence the defendant to 30 I
J
months' imprisonment. J
K K
21. A total sum of almost $3.5 million went through the
L L
defendant's 2 bank accounts. Bearing in mind the totality principle, I
M M
consider a global starting point of 4 years' imprisonment for both charges
N N
appropriate and just. With the timely guilty pleas, the overall sentence is
O O
reduced to 32 months. With the 25% enhancement, the final overall
P P
sentence becomes 40 months. To achieve this, I order 10 months in Charge
Q 2 to run consecutively to the sentence for Charge 1. Q
R R
S S
6
According to Wan Kwok Keung (supra), the starting point is 3 years or so where the "black
T money" involved is between $1 million and $2 million; and 4 years or so, if between $3 million T
and $6 million. (See paragraph 15 of the judgment)
U U
V V
由此
- 9 -
A A
22. Moments ago, I have just sentenced the defendant to 35
B B
months' imprisonment for a similar "money laundering" offence in DCCC
C C
558/2024, which took place roughly 9 months before the present case. She
D D
was arrested for both cases on the same date. The total sum which went
E E
through her 3 bank accounts in both cases was $6.3 million odd. For that
F F
amount, with the timely guilty pleas and enhancement, the final sentence is
G 40 months. Hence, I order the sentence in DCCC 558/2024 to run G
H concurrently with the sentences in the present case. H
I I
J J
K K
(G. Lam)
District Judge
L L
M M
N N
O O
P P
Q Q
R R
S S
T T
U U
V V