A wealthy restaurant owner died when 70ft (21m) of parcel tape was wrapped around her head during a robbery.
Yuk Ying Phuah's head was wrapped in parcel tape
Yuk Ying Phuah, 42, suffocated after her face was covered during the attack at her home in Wembley, north west London, in August 2003, a court heard.
Her body, covered by a sleeping bag, was later dumped at a lay-by on the A20 Sidcup bypass in Kent.
Malaysian national Sun Choy, 39, has pleaded guilty to manslaughter but denies murder and robbery.
William Boyce, QC, prosecuting, said £2,000 was stolen from a bedroom of Mrs Phuah's semi-detached home in Meadow Way.
He alleged Choy, who had gambling debts and had borrowed money from the family, had deliberately killed Mrs Phuah.
"Anyone who has 21-and-a-half metres of this tape bound round their face in this manner cannot possibly live," Mr Boyce told the Old Bailey.
"The only possible outcome is to kill them."
Mr Boyce said the brown sticky tape had effectively formed a mask.
Choy, formerly of Eltham, south east London, fled the country after the death, and was extradited from Holland last year after he contacted police.
Mrs Phuah and her husband, who had a son and daughter, ran two Chinese restaurants, one in Harrow and one in Andover, Hampshire.
The case continues.