In accessing Lee’s credibility and his evidence on the circumstances surrounding the sale transaction, I was mindful of the fact that this was essentially a case of one person’s word against another as he and the Accused had given materially different versions as to what happened and there were no witnesses to this transaction. As such, I observed him carefully when he was cross-examined and I bore in mind the guidance given by the High Court in Tan Wei Yi v PP [2005] 3 SLR 471 when dealing with cases of this nature: