2018Do19289 Violation of the Act on External Audit of Stock Companies

1. B

2. A stock company D;

Defendants

Law Firm LLC LLC (For the Defendants)

Attorney Cho Jae-hoon, Counsel for the defendant-appellant

Attorney Lee Jae-chul, Lee Jae-ho, Lee Jae-ho, Lee & Lee LLC (For the Defendants)

D. Law Firm Jeon (For the Defendants)

Attorney Hong-soo, Justice Kim Jong-soo, Justice Kim Jong-soo, Justice Kim Jong-soo, Counsel for the plaintiff-appellant

Seoul Central District Court Decision 2018Do2045 Decided November 9, 2018

February 14, 2019

All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

Examining the reasoning of the lower judgment in light of the evidence duly admitted, the lower court did not err by misapprehending the legal doctrine on the violation of the Act on External Audit of Stock Companies due to the preparation and disclosure of false financial statements or by misapprehending the legal doctrine on the burden of proof or the degree of proof under the Criminal Procedure Act, thereby adversely affecting the conclusion of the judgment.

The argument that the lower judgment erred by exceeding the inherent limit of sentencing discretion constitutes an allegation of unfair sentencing. According to Article 383 Subparag. 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without labor for not less than ten years is imposed, an appeal may be filed on the ground of unfair sentencing. Therefore, in this case where the lower court rendered a more minor sentence against the Defendants, the argument that the sentence is unreasonable

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Dong-won

Justices Cho Jong-hee

Justices Kim Jae-hyung

Justices Min Min-young