A defendant shall be punished by imprisonment for one year.

Punishment of the crime

The Defendant, as a certified public accountant in charge of accounting corporation, was in charge of auditing the accounting corporation in 2006 and 2007 (hereinafter “F”) and was in charge of review of audit records, audit reports, and formation of audit opinions.

F’s representative director G, when preparing the F financial statements for the fiscal year of 2007, he received a report from H, who was in charge of F’s accounting and accounting affairs, that the net loss will occur in the current fiscal year after the settlement of accounts for the fiscal year of 2007, and H instructed H to “the proper (the net loss has occurred in the current fiscal year) using the gold type” to make it into black (the issuance of the current net profit). H to dispose of the external cost of the product as the original cost of production, the external cost of the product would be treated as the acquisition cost of the gold type, which is a tangible asset, even though the cost of the production was originally treated as the current cost of the current fiscal year, and to treat the discarded gold type as if it was normally in possession, 7.87 billion won in the current fiscal year, and 30 billion won in the current fiscal year, 7.7.5 billion won in the current fiscal year and 2.5 billion won in the current net income.

The Defendant, along with I, who is a certified public accountant belonging to E accounting firm, audited the financial statements of 2007 fiscal year from March 13, 2008 to May 15, 2007, submitted by F from March 13, 2008 to the F office located in Busan J, and prepared an audit report. In doing so, the Defendant would be 20% of the total assets compared to the total assets, by the net amount calculated by subtracting the cumulative total amount of depreciation on the F’s financial statements of 2007 fiscal year after subtracting the cumulative total amount of depreciation.