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Defendant
A 10,000,000 won, Defendant B 5,000,000 won, Defendant C 3,000,000 won, respectively.
Reasons
Punishment of the crime
1. Defendant A, Defendant B, and Defendant C are the representative director of Company D (hereinafter “D”) established for the purpose of construction works, civil engineering works, etc., Defendant B is a managing director in charge of finance and accounting, such as finance, accounting, and preparation and disclosure of financial statements. Defendant C is a person who has worked as a director in charge of accounting and accounting affairs in Company D.
The Defendants, while preparing the financial statements of D, failed to set up the short-term loans to the representative director A, or set off the purchase debt with the sales debt, and conspired to include the liabilities in excess of the assets, even though they could not set off the short-term loans to the representative director A for the purpose of maintaining and maintaining the registration of construction business and maintaining the sound financial ratio, such as maintaining the real capital.
A. In preparing the financial statements of D at D office located in Sacheon-si H around March 2014 (from January 1, 2013 to December 31, 2013), Defendant C made a false set-off of KRW 4,230,206,150 for a short-term loan of KRW 12,78,778,31 for the representative director D’s short-term loan of KRW 2,870,572,181, which was unfairly offsetd by the above method in 2011, and thus, Defendant C made a false statement of KRW 7,100,778,331 in violation of the accounting standards by appropriating the financial statements of KRW 12,78,31.
B. In preparing the financial statements of D around March 2015 (from January 1, 2014 to December 31, 2014), Defendant C related to the accounting of the 21st financial statements set forth in D’s 21 period (from January 1, 2014 to December 31, 2014) in the foregoing D office, it shall set off the purchase debt of KRW 11,68,379,684 against D’s 404,462,074 against the purchase debt of KRW 5,131,30,757, which is set off against the purchase debt of KRW 11,68,68,689,684, which is set off against the purchase debt of KRW 404,462,07, and shall include an excessive amount of assets in lieu of the short