He said: "We promoted the drives mostly via the Internet and through word of mouth, and have managed to find good homes for most of them."
The New Paper understands that one of the dogs, Lala, a maltese, was adopted by a MediaCorp artiste.
The court was told that Neo had bought the farm in January last year. He had no experience in dog breeding, and it was agreed that the previous owner would coach him on how to breed and care for the dogs.
The farm was handed over to Neo in the the following month, and he employed a Vietnamese worker to clean the kennels and feed the dogs.
However, the court heard that Neo skimped on dog food, spending only $450 on it each month.
The animals shared one big bowl, and the weaker ones did not get to eat and fell ill from starvation.
When Mr Tan found the dogs, some of them had hair loss, inflamed skin and were underweight, their ribs and hip bones clearly visible.
He said: "Some had kidney failure, were emaciated and had pale gums, indicating low blood and general poor health."