주식회사의외부감사에관한법률위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year.
Of the facts charged in the instant case, 201.
1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) by the lower court is too unreasonable.
2. We examine ex officio prior to the judgment on the grounds for appeal for ex officio determination.
According to Article 14(1) of the former Act on External Audit of Stock Companies (wholly amended by Act No. 15022, Oct. 31, 2017; hereinafter “former External Audit Act”) and Article 7(4)1 of the Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 29269, Oct. 30, 2018), the method of public announcement of financial statements under the former External Audit Act shall be governed by Article 448(1) of the Commercial Act. According to Article 448(1) of the Commercial Act, a director provides that a director shall disclose financial statements by keeping the financial statements for five years from one week before the date of the ordinary general meeting and for three years from the branch office.
Therefore, a crime that prepares and publishes false financial statements under Article 20(1) of the former External Audit Act shall be deemed to be established when the financial statements are kept in the principal office from one week before the date of the ordinary general meeting meeting.
(2) Article 12 of the former External Audit Act provides that “The Act on External Audit and Inspection of Stock Companies (amended by Presidential Decree No. 20100, Jun. 24, 2004; 2017Do12649, Dec. 22, 2017; hereinafter “Act on External Audit and Inspection of Stock Companies”) provides that “The Act on External Audit and Inspection of Stock Companies (amended by Presidential Decree No. 20100, Jun. 24, 2004);” “The Act on External Audit and Inspection of Stock Companies (amended by Presidential Decree No. 20130, Dec. 22, 2017)” provides that “The Act on External Audit and Inspection”
However, according to the result of the fact-finding conducted by the court on AI Co., Ltd., the fact that the financial statements of 2010 fiscal year prepared by the defendant by falsity were kept at the head office on March 23, 2011, the day before the general meeting of shareholders in 2011. Thus, according to the above legal principles, the crime of violating the Act on External Audit of Stock Companies in 201 was committed on March 23, 201.