Courts / Dublin / Report
Chinese restaurateur kept "secret" Cantonese accounts ledger
Summary
Jonathan Cheung, 52, a former Chinese restaurateur, pleaded guilty in Dublin Circuit Criminal Court to filing incorrect VAT and P35 returns for 2007‑2009. He owed €156,930 in VAT and €179,584 in PAYE/PRSI liabilities. Cheung had a "secret" red ledger in Cantonese that recorded actual sales, which differed from the figures reported to Revenue, leading to substantial under‑declaration. Revenue's investigation began in 2011, revealing total tax due of €336,514 at liquidation. The High Court ordered Cheung and a co‑accused personally liable for €1.9 million of company debts and barred them from directorship for seven years. Cheung cooperated fully, made restitution, and provided an apology letter. Judge Karen O'Connor imposed a two‑and‑a‑half‑year sentence, suspended in full on the condition of continued restitution.
Who, what, where, when and why
What: Report matter: Chinese restaurateur kept "secret" Cantonese accounts ledger. Charges or matters: making incorrect VAT and P35 returns to the Office of the Collector General for dates between 2007 and 2009. Procedural stage: sentence
When:
- May 2009 Other
- September 2005 Incident
- January 2011 Hearing Or Sentence
- 2007 and 2009 Other
- 2016-07-11 Publication
Case subjects
Defendant
Charges: making incorrect VAT and P35 returns to the Office of the Collector General for dates between 2007 and 2009 (Admitted)
Plea: Guilty
Outcome: She imposed a two and a half year sentence which she suspended in full on the basis that he continue to make restitution.
Places mentioned
- Dublin
- Dublin Circuit Criminal Court
- High Court
- Dame Street
Topics
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