주식회사의외부감사에관한법률위반등
The judgment of the court below is reversed.
The Defendants shall be exempted from each punishment.
1. Summary of the grounds for appeal each unfair sentencing (the original judgment: Defendant A- fine of two million won, Defendant B- fine of ten million won)
2. There are many cases where the Defendants’ excessive sales amount amounted to KRW 10 billion.
However, the Defendants recognize and oppose the crimes, and there is a violation of the Act on the Punishment, etc. of Specific Economic Leave (Fraud), etc. of which judgment has become final and conclusive, the equity should be taken into account when judgment is rendered simultaneously with the above crime. In particular, it is necessary to actively consider the fact that the crime in this case was committed as the means or consequence of the crime in this case. Considering the motive and background of the crime in this case, the Defendants were the first offender without any previous conviction at the time of the crime in this case, and other various conditions of sentencing as shown in the arguments in this case, such as the motive and background of the crime in this case, character and conduct of the Defendants, etc.
3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendants' appeal is with merit.
【Grounds for the Judgment of the Supreme Court which has been written] Criminal facts and summary of evidence are identical to facts constituting a crime and summary of evidence recognized by the court, and the summary of evidence is identical to each corresponding column of the judgment of the court below. Thus, they are cited in accordance with Article
Application of Statutes
1. Article applicable to criminal facts;
(a) Defendant B: Articles 20(1) and 13 (a) of the former Act on External Audit of Stock Companies (Amended by Act No. 12148, Dec. 30, 2013); Article 44 Subparag. 13 (d) and Article 159 of the Financial Investment Services and Capital Markets Act (a false entry in the 14th annual report);
B. Defendants: Articles 20(1) and 13 of the Act on External Audit of Stock Companies (Amended by Act No. 15022, Oct. 31, 2017); Articles 30(15 and 16 of the Criminal Act; the first quarter, and the first half quarter, respectively.