Businessman Foo Tee Suan (“Foo”), who was the sole-proprietor of FTH Enterprise (“FTH”), partner of F&T Top System Enterprise (“F&T”) and Hwa Rong Import & Export (“HRIE”) and director of Hwa Rong Enterprise Pte Ltd (“HREPL”), has been convicted for making false entries in the GST returns of the four business entities which resulted in GST refunds totalling $458,019.69. Court Sentences Foo faced a total of 54 GST charges of wilful intent to evade tax by making false entries