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(영문) 서울서부지방법원 2013.09.24 2013고단713

주식회사의외부감사에관한법률위반

Text

Defendants are acquitted.

Reasons

The summary of the facts charged is that Defendant A was the representative director of B Co., Ltd. (hereinafter “B”) from March 28, 2005 to March 10, 2009, and Defendant B Co., Ltd is a corporation established for the purpose of issuing telephone numbers and advertising orders.

1. Defendant A

A. On March 28, 2005, the Defendant was appointed as the representative director B, and the representative director B determined whether the F, the largest shareholder, was reappointed on a three-year basis.

At the time of the defendant's appointment as representative director, B had a continuous decline in sales in order for the defendant to be reappointed as representative director, but the sales has decreased more after the defendant's appointment, the defendant: (a) upon receipt of a report from G that "less there is any lack of records" from G while speaking that "I would like to reduce the width during the year 2005 and go against black since 2006," "I would like to hear the profits to a certain level; (b) I would like to prepare a false financial statement as if the financial status was excellent; and (c) the defendant prepared a false financial statement as if there was a significant amount of 50 million won in the year 2006, and prepared a false financial statement as if there was a significant amount of 1 billion won in the name of the representative director in April 2006 and prepared a false financial statement as if there was a good financial status; and (d) around April 2007, the defendant had to receive approximately 300 million won in the amount of 2005.

B. On March 2008, the Defendant received a report from G on the occurrence of approximately seven billion won from G in the B office located in Mapo-gu Seoul, Mapo-gu, Seoul. On the other hand, the Defendant was likely to have an adverse effect on the representative director’s middle-standing. On the other hand, each time the Defendant reviewed the extension of the loans by financial institutions.