What to do if you're investigated for commercial accounting law? Lawyers address the five most common pitfalls prosecutors face and strategies for acquittal.

"Prosecuted for making a single mistake in an accounting document?" "Could a company's chaotic cash flow possibly violate the Commercial Accounting Act?" When you receive a subpoena and discover you're under investigation under the Commercial Accounting Act, do you feel wronged and panic? Our firm's attorney, Li Yusheng (a former prosecutor who has handled 237 commercial accounting cases), specializes in commercial accounting cases and will use real-world cases to deconstruct prosecutorial tactics and share the crucial "Golden 72-Hour Self-Rescue SOP"!

What exactly does the Commercial Accounting Act govern? Why does a bookkeeping error become a criminal offense?

(1) The three most common articles prosecuted by prosecutors

According to our statistics of the Taipei District Prosecutors Office's 2023 Commercial Accounting Act cases,Gundam 92%Focus on the following terms:

Law	punishment	The "fatal evidence" most often cited by prosecutors
§71 of the Commercial Accounting Act (false statements)	Imprisonment of up to 5 years	There is an obvious contradiction between bank statements and accounting records
§72 of the Commercial Accounting Act (deliberate omissions)	Imprisonment of up to 5 years	The credentials are missing and cannot be reasonably explained
§41 of the Tax Collection Act (Tax Evasion)	Imprisonment of up to 5 years	Fund repatriation records and fake invoices

💡 Lawyer Practice ReminderMany clients mistakenly believe that paying back taxes will clear them up, but the IRS data will be directly transferred to the prosecutor's office. Our firm recently handled a case involving a tech company that underreported NT$3 million. The client had already paid the back taxes, but was still prosecuted. Ultimately, we secured a non-prosecution by arguing under Section 7 of the Criminal Speedy Trial Act.

(2) These 5 common behaviors are causing you to break the law

Have you ever done these “seemingly normal” but dangerous operations?

1. Invoice reversalUsing Company A’s invoices to report expenses to Company B → §71 of the Commercial Accounting Act
2. Purchase order splitting: "Purchasing for employees but not recording it accurately" → Violation of §41 of the Tax Collection Act
3. Lost certificate"Entering estimated amounts" without retaining original documents → Violating §72 of the Commercial Accounting Act
4. Receiving public funds from personal accounts"Mixing public and private accounts" leads to chaotic financial flows → Prosecutors' favorite way to break through
5. Failure to correct wrong accounts"Previous accountant made mistakes but continued to use it" → Judge found "implied consent"

2. 3 Things You Should Never Do When You Receive an Investigation Notice

❌ Misconception 1: Explain the Reason Directly to the IRS

➜ Your statement will become the evidence recorded by the prosecutor! Our case shows that67%The indictment directly quotes the parties' statements to the IRS.

❌ Misconception 2: Self-correction of original documents

➜ The prosecution will compare the modification date of the voucher. The 2023 High Court judgment (Appeal No. 123 of 2023) clearly stated: "Subsequent alteration should be presumed to be concealment of a crime."

❌ Misconception 3: Seeking a non-lawyer to handle the case

➜ Bookkeepers/Accountants do not have the right to defend criminal cases.Turnaround CaseAmong them, 81% parties missed the key opportunity for defense because they appointed non-lawyers in the early stage.

3. Lawyer's Guide! A 3-Stage Offense and Defense Strategy for Commercial Accounting Law Cases

Phase 1: The Key to “Blocking Prosecution” During Investigation

✅ Completed within 72 hours:

• Reviewing the "Information Transferred by the Internal Revenue Service" to Analyze the Weaknesses of the Prosecution's Evidence
• Comparing the Applicability of "Automatic Submission and Penalty Exemption" in §28 of the Commercial Accounting Act and §48-1 of the Tax Collection Act
• Request the prosecutor to obtain favorable evidence (e.g., supplier's actual transaction records)

📌 Success Stories: In 2024, our firm secured non-prosecution for the head of a trading company. The key was to provide "screenshots of overseas transaction emails" to prove that the expenses were not fictitious!

Phase 2: Techniques for “Cleaning Responsibility” in Trial

✅ Clarify the subject of behavior:

• Different responsibilities between the company's principal and the principal accountant (clearly defined in §74 of the Commercial Accounting Act)
• Using the "lack of subjective intent" defense (e.g., system import error, not human falsification)

Stage 3: Tips for "Striving for Probation" at the Sentencing Stage

✅ Make good use of the "criminal motive" in Article 57 of the Criminal Law to mitigate:

• Produce a "Tax Payment Certificate" to prove that there is no intention to evade tax
• Claiming "minor circumstances" and requesting a sentence reduction under Article 59 of the Criminal Law

4. Why should you contact a professional lawyer “immediately”?

1. The harsh reality of time pressure:

• Our analysis shows thatFailure to file a pleading within 1 weekThe prosecution rate of casesGundam 89%
• The average number of investigations by the prosecutor's court is only17 minutes, you need a lawyer to practice "Fatal Questions and Answers"

1. What makes us different:

• ✨ Accountant + Lawyer Dual Team: Simultaneously reviewing "financial and tax" and "legal" risks
• ✨ Case success rate 83%: Assisted in obtaining non-prosecution/probation in 19 commercial accounting law cases in 2023
• ✨ AI Legal Big Data: Real-time comparison of the prosecutor's past prosecution preferences

1. Limited-time free rescue plan:

• 📞 24-hour emergency hotline:02-77093611(Golden Time for Requesting Evidence Preservation)
• 🔍 Free Business Accounting Law Risk Assessment: Make an appointment now

"When prosecutors start accessing bank statements, you're already on the verge of prosecution! We've used 'payment flow restoration technology' to help clients intercept cases before they're even filed. You need a professional team, not just waiting for a miracle."
—— Lawyer Li Yusheng

---

✍️ Call to Action: What should I do next?

1. Contact us now：Line: @fdlaw
2. Dial02-77093611: Inform the "urgency level" to arrange a lawyer interview time

Further reading:

The lawyers of our firm have focused on the field of commercial accounting for many years and have represented many criminal cases that have attracted public attention. They specialize in corruption regulations, violations of banking laws, violations of securities and exchange laws, violations of commercial accounting laws, commercial misappropriation, fraud, forged documents, We provide the highest quality legal services based on our rich experience in matters such as negligent injury, reputational damage, damage, obstruction of official duties, and public danger.

Fuda Law Firm
Line：https://line.me/ti/p/@fdlaw
Tel:0277093611
Facebook:https://www.facebook.com/fudalawyer
website:https://fdlaw.com.tw/
e-mail:info@fdlaw.com.tw