Criminal Law and Criminal Procedure

First, establish clear permissions, cash flow, documentation, and transaction purposes before deciding on the next steps. When a company discovers unusual withdrawals from its accounts, customers have made payments but the company hasn't received them, supervisors have transferred funds to their own or related parties' accounts, or discrepancies exist between accounting records and bank statements, the first step is usually not to immediately summon the other party for questioning, nor to assume a crime based solely on a single unusual remittance. In corporate criminal cases, the first step should be to establish clear permissions, cash flow, documentation, and transaction purposes. This includes: bank transaction details, online banking and withdrawal records; accounting vouchers, general ledger and subsidiary ledgers; invoices, payment requests, quotations and contracts; legally held company communication devices such as email, LINE, and WhatsApp; payment records, online banking documents, company seals, and approval processes; and customer and supplier records…

First, reconstruct the entire transaction; don't just look at whether the company lost money. When a company's head, director, or senior executive is accused of breach of trust, the first thing to do is not simply ask, "Did the company really lose money?", but to reconstruct the entire transaction. Corporate criminal cases often involve authority, contracts, accounting, bank flows, and internal decision-making simultaneously; you can't judge based on just a remittance or an accounting voucher. Who proposed and made this decision? What position and authority did they hold at the time? Was there authorization from the board of directors, shareholders' meeting, executives, or others? What was the purpose of the transaction and what were the expected company benefits? Where did the funds ultimately flow? Did the individual or a third party gain any benefit? What is the actual damage claimed by the company? What contracts, emails, LINE messages, accounting records, and bank records can prove the background of the decision-making process…

Upon receiving an indictment for fraud, money laundering, or nominee accounts, don't just look at the charges, the prosecutor's sentencing recommendations, or the last page of the indictment. The indictment means the case will be heard in court. What truly influences the preparation for the first trial is how the prosecutor combines the facts of the crime, the defendant's role, the flow of funds, and communication evidence. After receiving the indictment, you should immediately check each item: the facts of the crime identified in the indictment, the defendant's identified role, the evidence cited by the prosecutor, how the flow of funds is interpreted, how the communication records are interpreted, whether it's a guilty plea, and the scope of the guilty plea. Which facts are still in dispute? Is there any important evidence yet to be presented? The earlier you compare the indictment with the case file, the better you can avoid discovering crucial information that wasn't organized, discrepancies in previous statements, or the prosecutor's interpretation of the defendant's role only during the first preparation stage or on the trial date…