Ong Cheong Wei

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

The respondent solicitor was convicted of two counts of wilful tax evasion under the Income Tax Act for making false entries in his income tax returns for 2007 and 2008, and was sentenced to four weeks' imprisonment plus a fine of $118,341.78 (three times the tax evaded) in the criminal proceedings. In these disciplinary proceedings under s 83(2)(a) LPA, the Court of Three Judges held that wilful tax evasion demonstrated dishonesty, and applying the settled principle that dishonest solicitors will almost invariably be struck off, ordered the respondent struck off the roll and to pay costs of $7,000.

Duties found breached:

• Personal probity and fitness to practise

Aggravating factors:

• Dishonesty demonstrated through wilful tax evasion, akin to cheating/defrauding the tax authorities
• Conduct spanning multiple years of assessment