Durai was formally accused of having submitted false invoices between 2003 and 2004 to the NKF to make claims for various consultancy services which were never rendered. One invoice was for S$20,000 and the other, S$5,000. Durai was said to have misled the charity by using the false invoices "knowingly . . . with intent to deceive (the NKF)". Anyone who uses a false or erroneous document, which to his knowledge is intended to mislead, is guilty of an offence under Section 6(c) of the Prevention of Corruption Act.