The form writer
It has been nearly five years since Mr Aik Nam San first met former China tour guide Yang Yin, but the form writer remembers the meeting vividly.
"He came to see me at around 11am to noon and I was very busy," said the 69-year-old. "When it came to his turn, the first thing he said was, 'Uncle, go for lunch first if you are hungry'.
"He was very polite. Other people would have said, 'Fill in my form first'," Mr Aik told The Sunday Times. "And the way he called me Uncle, dragging out the 'cle' - it was so seductive."
Former tour guide Yang Yin was a foreigner who knew Singapore "very well", said the accountant who was deceived into preparing financial statements for his sham firm.
He knew how the authorities worked and what documents would be needed for a company's financial statements, she said.
The receipts, which were falsified in order to make his company Young Music and Dance Studio seem legitimate, appeared genuine.