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(영문) 서울중앙지방법원 2016.04.19 2014고단6214
주식회사의외부감사에관한법률위반등
Text

A defendant shall be punished by imprisonment for six months.

Reasons

Punishment of the crime

On July 3, 2015, the Defendant was sentenced to three years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) at the Seoul High Court on July 3, 2015, and confirmed on October 29, 2015.

The Defendant, at around January 2008, was employed as the head of the general affairs team in the manufacturing company (State) of the Twitman Panel located in E (hereinafter referred to as “F”) at the time of the sports strike, and was the representative director of the company from March 201 to January 201, the Defendant, as the head of the management support headquarters, shall exercise overall control over the general affairs of finance and accounting, etc., and was the representative director from March 201 to January 2014, 201.

On March 2012, the Defendant, as a result of the discontinuance of the production of F’s products from the products supplied to Samsung Industries, reduced sales, led to the suspension of the production of F’s products and the reduction of sales, had invested institutions appear to demand and suspend the redemption of F’s new stocks with a view to demanding the redemption of F’s new stocks equivalent to KRW 30 billion. On the other hand, in order to conceal the foregoing F’s embezzlement, the Defendant was willing to manipulate F’s accounting books by means of sales, etc.

1. In preparing a financial statement of 13 period (from January 1, 2012 to December 31, 2012) by ordering a person in charge of accounting at the above F office around March 2013, the Defendant in violation of the Act on External Audit of Stock Companies entered the amount of KRW 23,82,00,000, which actually stated the amount of KRW 236,824,000,000, and entered the difference of KRW 23,822,00,000, KRW 720,000, KRW 700, KRW 87,250, KRW 250, KRW 00, KRW 706, KRW 700, KRW 700, KRW 400, KRW 500, KRW 86,005, KRW 700, KRW 500, KRW 7005, KRW 700, KRW 400, KRW 2005, KRW 208,20004.

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