"First, Xander Collins is merely an employee at the tax bureau. While I acknowledge he might detect irregularities in Stellar Group's tax filings, how could he possibly access the deputy commissioner's personal account details?"

"Second, Helen Williams alleges my client directed her to transfer funds to Henry Carter. The evidence indicates a 700,000 movement in one of my client's accounts. Yet, the bank cannot produce video evidence of the account's creation. I find it highly suspicious that the surveillance system conveniently malfunctioned."

"Third, Helen Williams claims my client instructed her to submit falsified tax returns. However, the secretary handles Stellar Group's electronic seal, and handwritten signatures on documents are insufficient proof. In this vast world, forging handwriting is hardly an uncommon skill."

"Therefore, I firmly plead not guilty on behalf of my client!"

Samantha's three critical points struck directly at the heart of the case, silencing the courtroom.

Nathan leaned toward Andrew, whispering, "Your wife appears unassuming, but when she speaks—it's like being struck by lightning!"

Andrew ignored Nathan's remark, his gaze fixed intently on Samantha.

In the courtroom, Xander hurriedly responded, "I learned about the deputy commissioner's account because he once asked me to deposit money for him. Suspicious, I checked the balance and discovered an unusually large sum."

Samantha chuckled softly.

Her laughter carried clear sarcasm.

She stated, "If Henry Carter truly accepted hundreds of thousands in bribes, giving you his account information would be equivalent to saying: 'Quick, look at my account! I'm taking bribes—report me!'"

The courtroom erupted in laughter.

"Order!" Judge Harrison reprimanded.

The room quieted immediately.

"It's implausible that someone who rose to such a high position would make such an elementary mistake," Samantha reasoned.

"That's because I was overwhelmed with work and grabbed the wrong bank card in haste, which is how Xander found out," Henry quickly interjected.

"In all my years as a lawyer, through numerous trials, this is the first time I've seen a defendant explaining matters for the plaintiff. Uninformed observers might think you're collaborating."

Samantha's words, though sarcastic, carried deeper implications.

"Objection!"

Victor Morgan stood, "Your Honor, I object to the defense attorney distorting facts and using baseless assumptions to mislead the witness."

"Objection sustained. Defense Attorney, please mind your language."

"Yes, Your Honor." Samantha showed proper respect to Judge Harrison. "Your Honor, may I question my client?"

"Granted."

Samantha turned to Elise.

Elise had remained composed from the start, appearing more like the plaintiff than the defendant.

"Elise Scott, Xander Collins has accused you of bribery. How do you plead?"

"Not guilty," Elise stated firmly.

"Yet we have witnesses and evidence showing funds transferred from your personal account to others, then to Henry Carter's specified account. You instructed the finance department to falsify tax returns, evading over 7 million in taxes. You personally signed all tax reports. What evidence do you have to prove your innocence?"

"The personal account in question isn't mine. I never opened it," Elise declared directly.

"How can you prove you didn't open it? According to our country's banking policies, account holders must be present for such transactions. The bank lacks surveillance footage to confirm your absence that day."

"But I can provide evidence that I wasn't at the bank that day."

A murmur spread through the courtroom.