특정경제범죄가중처벌등에관한법률위반(사기)등
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not less than two years and six months.
1. The sentence imposed by the court below on the defendant (three years of imprisonment) is too unreasonable.
2. The instant crime: (a) the Defendant, the representative director of H (hereinafter “H”) submitted an investment application to LIONE Knowledge Asset Management (hereinafter “Investment Trust”) of the idea-based PIONE Knowledge Property Right 3, a collective investment business entity of H (hereinafter “instant investment trust”); and (b) stated H’s sales in year 2012 and year 2013 and net income per month, and attached thereto, the Defendant, who violated the instant investment trust’s principal office with H (hereinafter “victim”) to instruct the victim Korea Development Bank, the trust business entity of the instant investment trust, to enter into a contract to acquire KRW 6,000 per share of 1,00 won per share; (c) prepared a false financial statement on March 7, 2014; and (d) prepared a false financial statement on KRW 138,100,000 for the acquisition price of shares with H; and (d) prepared a false financial statement on KRW 138,180,000; and (e) prepared the financial statement on March 7, 201818.
In light of the intent of disclosing financial statements in order to ensure transparency in corporate accounting as in this case, the act of preparing and disclosing false financial statements is an act of causing uncertainty in the market and undermining the development of national economy by preventing interested parties, such as investors, etc. from trusting the company, thereby hindering ultimately the development of national economy.
The victim bank suffered a large amount of property damage due to the fraud of this case.