기업의 비자금 조성 및 사용에 대한 형사책임

Abstract

When the accuseds raise slush fund by using a borrowed-name bank account, illegal acquire intent was realized objectively, therefore embezzement come into extence. If company did agree on their rasing slush fund by using a borrowed-name bank account, the slush fund can be estimated as illegal cause trust property. Especially punishment and administration are levied on using a borrowed-name bank account by finance banking one's real name law section 1 of article 6, section 2 of article 7, therefore the slush fund of object ruling is against good custom and public order, so the slush fund becomes illegal cause trust property. Because object ruling premise trust intent of campany, he had to judge true or not, the slush fund is illegal cause trust property. Even though, object ruling made a mlstake to ignore it and to give the guilty verdict.