주식회사의외부감사에관한법률위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.
Punishment of the crime
The defendant is the representative director of B which is for the sale, storage, transportation and incidental business of petroleum products and other related businesses from around 2001 to June 2014 and has been in charge of accounting, etc. of the above company.
1. On February 2, 2012, the Defendant, at the above office located in Daegu-gu, Daegu-gu, preparing financial statements for the audit of the settlement of accounts in 2011 of the above company, the Defendant prepared a false financial status list as holding inventory assets of KRW 3,554,767,651, even though the said company did not hold inventory assets, which are goods for sale, and submitted it to the certified accountant E in charge of the external auditor management plan D, and submitted the false financial status list to the external auditor E, and then presented the audit report on the financial statements prepared in such false manner to the Financial Supervisory Service disclosure system.
As a result, the defendant prepared and promulgated false financial statements in violation of the accounting standards set by the Financial Services Commission.
2. On February 2013, the Defendant, at the above company office, prepared financial statements for audit of the settlement of accounts in 2012 of the above company. In fact, even if the above company did not hold inventory assets, which are goods for sale, the Defendant prepared a false financial status list as holding inventory assets of KRW 3,945,732,060, and submitted it to the certified accounting director E in charge of the external auditor in charge of the transaction resolutionD to obtain “reasonable” opinion on the audit report of the external auditor, and then submitted the false financial statements to the Financial Supervisory Service for the audit report of the external auditor.
As a result, the defendant prepared and promulgated false financial statements in violation of the accounting standards set by the Financial Services Commission.
Summary of Evidence
1. Statement by the defendant in court;
1. A protocol concerning the interrogation of suspects of E;
1. Statement made by the police with regard to F;
1. A certificate to be registered in B, an audit report in 2012, and a report;