A doctor inflated 61 medical receipts to enable a cash-strapped patient to claim an additional $2,000 from his insurance company, a court heard yesterday. Tsang Kwong-man, 60, also told an Independent Commission Against Corruption (ICAC) officer posing as a patient that he could buy sick leave certificates, North Kowloon Court heard. The court was told Chan Shung-yee, 33, who worked for Federal Express, was entitled to an 80 per cent reimbursement of medical fees. The court heard Tsang and Chan allegedly conspired to inflate 61 medical receipts by a total of $2,066 between September 3, 1997, and April 7 last year. The court also heard that on November 7, 1997, Tsang told ICAC officer Yeung Kwok-nam that the clinic charged one day's registration fee for a false sick leave certificate and two days' fees for a false medical consultation. Tsang later told the ICAC he had inflated the receipts to relieve Chan's financial burden. Tsang pleaded guilty to one count of conspiracy to falsify accounts and another of attempted fraud. Magistrate Garry Tallentire adjourned the case to August 12. Chan denied conspiracy to falsify accounts. His trial has been set for August 26.