A person who is not a registered certified public accountant or accounting firm shall not perform the audit duties concerning accounting except as otherwise provided for in other Acts, and the council of occupants' representatives under the Housing Act may audit the accounting-related affairs and the affairs of the management entity, but in case of multi-family housing with at least 500 households, the auditor shall be elected from among the representatives of each Dong, but even if there are only one candidate, he/she shall vote by at least 1/10 of the total occupants, etc. and

On May 15, 2013, the Defendant was commissioned by the representative of each Dong with the consent of eight representatives of the representatives of the representatives of apartment occupants at the Busan Seo-gu C Apartment Management Office as a resident auditor at the proposal of D, and thus, the Defendant was not entitled to audit under the Housing Act. As to the indictment from January 1, 2012 to March 31, 2013 (from January 1, 2012 to March 31, 2013), the indictment shall be “from March 31, 2013.” However, the indictment shall be deemed “restatements in writing” as “restatements in writing from March 31, 2013.” The accounting audit of the apartment management fund and the overall affairs of the apartment management office, submitted an audit report, and received KRW 2 million from the council of occupants’ representatives as audit expenses on July 7, 2014.

Accordingly, the defendant performed audit duties on accounting by a person who is not a certified public accountant.

Summary of Evidence

1. The second police interrogation protocol against the defendant and D (including the substitute part);

1. Statement to E by the police;

1. Investigation reports (Submission reports of suspect DNA data), investigation reports (Submission reports along with additional statements submitted by the complainants), investigation reports (Attachment to audit reports);

1. Application of statutes on copies of audit reports;

1. Article 54 (1) and Article 50 of the Certified Public Accountant Act that applies to relevant provisions concerning facts constituting an offense and that choice of punishment;

2. A fine of one million won to be suspended;

3. Articles 70 and 69 (2) of the Criminal Act (in cases of conversion of KRW 100,000 per day) of the Criminal Act into a workhouse.

4. Article 59(1) of the Criminal Act provides that the Defendant is the primary offender and may be considered in the course of committing the crime.