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Defendant
A and D Imprisonment for three years, Defendant B and C, respectively, and Defendant E Co., Ltd. shall be punished by a fine of two and half years, and 4,500.
Reasons
Criminal facts
[The defendant E Co., Ltd. (hereinafter "the defendant F") was established for the boiler manufacturing business, etc. located in Changwon-si Y building 1501 in Changwon-si. The defendant D was in charge of the company's business as the representative director of the defendant F. The defendant C took charge of the company's business affairs. The defendant B was in charge of the company's financial affairs as the head of the management support headquarters from June 2006 to January 15, 2009. The defendant B was in charge of the company's financial affairs, accounting, stocks and KOSDAQ listing as the head of the financial support headquarters of the F. The defendant A was in charge of the company's financial affairs, accounting, stocks and KOSDAQ listing around June 22, 2008. The defendant A was the vice head under the control of the management support headquarters of the F. The company's financial affairs, accounting, stocks and KOSDAQ promotion team at the time of its reorganization from January 16, 2009.
On the other hand, from the end of 2006, Defendant D and C planned the listing of the company to the KOSDAQ, and ordered the management of the sales amount and net income at the time of the settlement of accounts in order to meet the requirements for listing on the KOSDAQ. Defendant D and C had, from the end of 2006, operated the accounting by manipulating the sales amount and net income for the purpose of meeting the requirements for listing on the KOSDAQ, and reported it to Defendant D and C, and confirmed the financial statements by reporting it to Defendant D and C, based on the accounting data that was settled from the year 2007, Defendant D and C substituted the sales amount and net income at the time of the settlement of accounts.
Defendant
D, C, B, and A are expected to be difficult to list on the KOSDAQ due to the occurrence of the net loss in the fiscal year 2008 among the promotion of KOSDAQ listing, so they would have generated net income in order to meet the requirements for listing on KOSDAQ.