주식회사의외부감사에관한법률위반
The prosecutor's appeal is dismissed.
1. Although the summary of the grounds for appeal announced false financial statements in the manner of keeping them in the main office for five years and continues to be illegal for that period, the court below erred by misapprehending the legal principles and adversely affecting the conclusion of the judgment, by immediately identifying the Defendants’ act as a crime.
2. Determination
A. According to Article 14(1) of the former Act on External Audit of Stock Companies (amended by Act No. 9408 of Feb. 3, 2009) and Article 7(4) of the Enforcement Decree of the Act, the method of disclosure of financial statements under the Act on External Audit of Stock Companies shall be governed by Article 448(1) of the Commercial Act. According to Article 448(1) of the Commercial Act, directors shall disclose financial statements at the principal office for five years from one week before the date of the ordinary general meeting and at the branch offices with a certified copy thereof for three years from the date of the ordinary meeting. Thus, a crime that prepares and announces false financial statements under Article 20(2)2 of the External Audit of Stock Companies Act is established when the financial statements are kept at the principal office one week prior to the date of the ordinary general meeting.
Meanwhile, under Article 20(2)(8) of the Act, the statute of limitations is five years under Article 250, Article 50, and Article 249(1)5 of the Criminal Procedure Act for a crime, the statutory penalty of which is an imprisonment with labor for not more than three years or a fine not exceeding three million won, where the person prepared and publicly announced a false financial statement in violation of the accounting standards set by the Securities and Exchange Commission.
Furthermore, a crime that prepares and publishes false financial statements under the External Audit Act shall be established when the financial statements are kept in the principal office from one week before the day of the ordinary general meeting.
I would like to say.
(See Supreme Court Decision 2004Do520 Decided June 24, 2004) returned to the instant case, and the instant case took place on March 28, 2008, the ordinary shareholders’ meeting on the financial statements of the instant facts charged was held on March 28, 2008. Accordingly, the financial statements were made prior to March 21, 2008, one week prior to the said date.