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Defendant shall be punished by a fine of KRW 5,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
The Defendant of “2020 Highest 523” was a person who served from July 2004 to August 2018 as a general manager in charge of financial management in the Victim B Co., Ltd. (hereinafter “Co.”), and C is a person who is the representative director of the said Co., Ltd.
Defendant 3 and Defendant 3 conspired to listen to and accept the phrase “a request to remit money as an insurance premium by raising a company’s secret fund because it is impossible to know the company’s management outlook,” and to accept it. The Defendant and the above C conspired to create a non-fund by making false transaction evidentiary data and paying the purchase price to the purchaser without having any actual transaction with the purchaser and then receiving cash or personal account the amount obtained by deducting the commission from the purchase price.
According to the above public offering: (a) the Defendant paid the purchase price calculated falsely at the office of the above company E, F, G, H, and I, which is the purchaser, from May 12, 2014 to February 21, 2018; and (b) deposited the funds of KRW 803,731,805 in the course of business by raising the funds in return; (c) around March 6, 2015, he remitted the said company’s office to the one bank account under the name of the above C to KRW 10,00,000,000 while being aware that the said C would be used for the personal purpose; and (d) from March 6, 2015 to February 23, 2018, the Defendant paid KRW 412,370,000 in total to the above company for the purpose of paying the funds to the above individual account as shown in the public offering in the attached Table of crime to February 23, 2018.
Accordingly, the defendant embezzled the property of the victim company in collusion with C.
Any person provided for in Articles 401-2 (1) and 635 (1) of the Commercial Act of 2020, the upper end 3242, or any other person in charge of accounting of a company, shall make a false financial statement in violation of the accounting standards set forth in the relevant Acts and subordinate statutes.