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(영문) 서울중앙지방법원 2018.02.08 2017고합883
주식회사의외부감사에관한법률위반등
Text

Defendant

A Imprisonment for three years, and Defendant B shall be punished by a fine of 5,000,000 won.

However, the defendant corporation.

Reasons

Punishment of the crime

[criminal records] On February 17, 2016, the Defendant was sentenced to one year of imprisonment with prison labor and two years of suspended execution for occupational embezzlement, etc. at the Seoul Central District Court on March 17, 2017 and the judgment became final and conclusive on March 17, 2017.

[Criminal facts]

1. From December 27, 2010 to January 15, 2018, Defendant A worked as the representative director of a stock company B (hereinafter “B”) established for the purpose of manufacturing aircraft equipment, etc., Defendant A is a person who has overall control over all business affairs, including core business affairs related to finance and accounting, including financial affairs, accounting, and preparation and disclosure of financial statements.

"2017 Gohap 883"

A. Violation B of the Act on External Audit of Stock Companies is a stock company with the total amount of assets at the end of 2010, 25,618, 149, 421, total amount of assets at the end of 2011, total amount of assets at the end of 31,651,201,454,047, total amount of assets at the end of 2012, total amount of assets at the end of 31,651,201,451, total amount of assets at the end of 2013, total amount of assets at the end of 2013,29,868,620, and the Defendant, the representative director of

Nevertheless, in order to facilitate the financing of loans, etc. by financial institutions, the Defendant had been willing to prepare and disclose false financial statements as follows.

1) In preparing the financial statements of B at B from January 2012 to March 2012 (from January 1, 2011 to December 31, 2011), the Defendant prepared the financial statements of B at B from January 1, 2012, and prepared the financial statements of B at B (hereinafter referred to as “I”), J Co., Ltd. (hereinafter referred to as “J”), K Co., Ltd. (hereinafter referred to as “K”), L L (hereinafter referred to as “L”), M Co., Ltd. (hereinafter referred to as “N”), and N Co., Ltd. (hereinafter referred to as “N”), among the sales revenue of B, 9,485,909,09 won in excess of the sales revenue, prepared the financial statements of B at least 24,780,187,167, 167, 208, 207, 207, 2017, 207, 2017.

In this respect.

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