Source:
https://scmp.com/article/113971/clerk-admits-false-invoice-swindle

Clerk admits false-invoice swindle

A PART-TIME accounts clerk who used two false invoices to swindle his company out of $3,330 was sentenced at Kwun Tong Court to six months' imprisonment suspended for a year.

Liu King-keung, 39, pleaded guilty to two charges of using an invoice to deceive Incorporated Owners of Joyful Villas, Kwun Tong, and two charges of falsifying an invoice.

Between March and December 1993 Liu placed three printing orders with Colorpress Offset.

The court, before Magistrate Judianna Barnes, heard Liu asked the owner of Colorpress to create two extra invoices which inflated the total amount from $7,900 to $11,230 making a difference of $3,330.

When the printing company received payment from Liu's firm the owner, following the defendant's instructions, wrote out cheques in favour of Liu's wife for the $3,330.