주식회사의외부감사에관한법률위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year.
Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.
1. The summary of the grounds for appeal is as follows: (a) the Defendant prepared an audit report (hereinafter “instant audit report”) with respect to the F Co., Ltd.’s financial statements (hereinafter “F”) for 2007 fiscal year (hereinafter “the instant financial statements”); and (b) was unaware of the window dressing accounting by means of gold formula; (c) thus, it cannot be deemed that the audit report contains false statements; (d) the lower court found the Defendant guilty of the instant facts charged; and (e) did not err by misapprehending the legal doctrine on the violation of the Act on External Audit of Stock Companies, thereby adversely affecting the conclusion of the judgment.
2. Determination
A. According to the judgment of the court below and evidence duly adopted and examined by the court below as to the grounds for appeal by the defendant, the defendant, as a certified public accountant belonging to E Accounting Corporation, (1) was involved in F’s audit from around November 1995, (2) was established as a company around November 1987, and (3) was faced with the enemy’s situation, including (4.869 billion won due to low sales, (4.69 billion won due to its low sales, and (4) was incurred due to its net loss during the pertinent fiscal year; (3) around 1988, G, who was in charge of F’s representative, did not include the depreciation costs of machines and equipment which were not operated to escape from the timely accounting method; and (5) was instructed to make the audit report at the end of 191 to 196, and (4) to make the audit report at the time of its change in the average accounting method with respect to G’s net accounting method as stated in G’s net accounting records.