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Defendant
A Imprisonment of one year and two months, Defendant B’s imprisonment of one year and six months, Defendant C’s imprisonment of one year and one year, and Defendant.
Reasons
Punishment of the crime
Defendant
A, from January 3, 2011 to August 11, 2013, and from March 29, 2013 to March 25, 2016, Defendant A and Defendant B, who hold office as the representative director of each of their own representative directors, have overall control over D’s financing management and accounting, etc. The overall affairs of the company including D’s accounting management and accounting, etc. from January 3, 201 to October 2012, and from March 29, 2013 to March 25, 2016, Defendant A and Defendant B were established as a corporation subject to external audit for the purpose of construction, etc., and Defendant C were the head of each accounting team of D’s accounting division; and from March 1, 2012 to March 201, Defendant D was established as a corporation subject to external audit for the purpose of construction, construction, etc.
1. Defendant A, B, and CD shall undergo an external audit conducted by an external auditor independent of a stock-listed corporation, and shall prepare and disclose financial statements in accordance with the accounting standards set by the Financial Services Commission. As such, the Defendants shall not disclose false financial statements as the representative director or a director in charge of accounting of a stock company subject to external audit, in violation of the said accounting standards.
Nevertheless, the Defendants, from January 2012 to February 2016, intended to include the cost of processing in order to conceal the fact of raising the extra capital equivalent to 15.6 billion won, to make up and disclose the D financial statements.
A. In preparing the financial statements from January 2013 to March 31 of the same year, Defendant A and C prepared the 33th period (accounting period: from January 1, 2012 to December 31, 2012) at the above company’s office from January 2013 to December 31, 2012, in order to conceal KRW 3,605,000,000, out-of-the-counter funds created by pretending the payment of construction cost, etc., in order to conceal the sales cost of the pertinent fiscal year, the Financial Supervisory Service: (a) the sales cost of the pertinent fiscal year was KRW 1,766,63,054,273; and (b) the sales cost was KRW 223,38,525,645,00; (c) the sales cost was 1,769,950,054,273 won; and (d) the net loss was 225,353,546,41.