CORPORATE CRIMINAL DEFENSE · WHITE-COLLAR CRIME

Corporate Criminal and White-Collar Criminal Lawyers | Company Heads, Directors, and Major Business Criminal Cases

When company executives, directors, or senior managers are questioned by the Investigation Bureau or the District Prosecutor's Office, or even when their company is suddenly searched, they usually face not just a single charge, but a comprehensive investigation into their transactions, authority, contracts, books, bank transactions, accounting documents, and digital data.

When handling corporate criminal cases, FDLAW does not only look at the criminal charges, but also judges the company's governance, business transactions, accounting data, cash flow and criminal procedures in the same framework. It first restores how the company really operates, and then clarifies the legal responsibilities of individual responsible persons, directors and managers.

Current situation Four lines of evidence Service Scope Processing flow Contact immediately

When a company executive encounters a criminal case involving the company, the first step is to determine which situation applies.

The first step in corporate criminal cases is not to rush into pleading guilty or denying guilt, but to confirm the procedural stage, the transactions that the prosecution and investigation are investigating, and what objective materials have been left inside the company.

Company executives and directors suddenly receive notifications from the Investigation Bureau or the District Prosecutor's Office.

The initial interrogation may influence the direction of subsequent investigations. If the case involves company funds, shareholder disputes, investments, accounts, or significant transactions, the legal status, cause of action, and handling authority should be confirmed first. Contracts, ledgers, financial records, and decision-making documents should be compiled. It is not advisable to rely solely on memory to answer complex transactions from many years ago. It is advisable to first understand...District Prosecutor's Office Investigation and Investigation Court Procedures.

Company, office, or residence suddenly searched

A search typically indicates that the investigation has entered a more specific phase. The scope of the search warrant, seized mobile phones, computers, hard drives, ledgers, company documents, and bank information should be confirmed. The managers and employees who were simultaneously questioned should also be identified. Data should not be arbitrarily deleted or modified, nor should employees be pressured to give a uniform account; data should be preserved immediately and the timeline reconstructed. See details.Handling of searches of company or residence.

Accused of breach of trust, embezzlement, or misappropriation by shareholders, the company, or partners

Business failure, related-party transactions, fund transfers, or investment losses do not automatically constitute a crime. The appropriate examination should include the scope of authority and fiduciary duties, the purpose of the transaction, the illegal profits, corporate damage, fund flows, board and shareholder meeting records, accounting records, and the ultimate beneficiaries. (See reference for further details.)Evidence and key points of defense regarding the company's responsible person's breach of trust,Handling of shareholders' suspicions of misappropriation of company funds.

The company's books, invoices, accounting vouchers, or financial statements were questioned by prosecutors.

Practical questions often include: "Did the transaction actually occur?", "Why was the invoice issued this way?", "Who instructed the accountant to post the transaction?", "Did the person in charge know about it?", and "Why do the ledgers, tax returns, and actual cash flows differ?" Therefore, contracts, orders, vouchers, general ledgers, tax returns, and bank records must be cross-verified. Further reading:Risks of misrepresentation in business accounting laws, books, and financial statements.

Cases involving banking law, securities exchange law, money laundering, or major financial matters.

Cases involving illegal fundraising, underground money exchange, investment solicitation, virtual currencies, transactions of listed companies, falsified financial statements, irregular transactions, special breaches of trust, and money laundering typically focus not just on whether funds were transferred, but rather on the fundraising model, the actual business model, account control, and the ultimate use of the funds. (See reference for further information.)Banking Law, Illegal Fundraising and Underground Money Exchange CasesandSecurities Exchange Law and Insider Trading Cases.

Cases involving former employees or supervisors involving trade secrets or company information systems

Downloading client lists, technical documents, and pricing information before leaving the company, or accessing ERP, CRM, Google Workspace, servers, USB drives, and emails, may involve trade secrets, confidentiality obligations, and infringe on computer use. You must safeguard account permissions, download records, system logs, device and communication data. See reference below.Defendant's side when a former employee is sued for trade secretsandCompany's handling of the situation after discovering an employee taking away confidential information.

What are the differences between corporate criminal cases and general criminal cases?

Typical criminal cases often begin with "what someone did"; corporate criminal cases, on the other hand, must first answer: why the transaction occurred, who had the authority to make the decision, why the company made the payment, why the accountant recorded it in this way, whether the directors or shareholders were aware of it, whether the company actually suffered a loss, who ultimately received the funds, and what documents were left at the time.

Criminal cases involving enterprises cannot be judged solely by where the funds ultimately went.Contracts, company documents, board and shareholder meeting minutes, financial data, accounting vouchers, bank statements, and electronic evidence must be cross-read in order to determine the reasons for the transaction, the scope of authorization, subjective perception, and damage to the company.

If the case is actually a general investigation, fraud, assault, drug-related, or other non-business situation, it should be handled by [the relevant authority/organization].Criminal investigation and defense servicesFor handling; if the core of the dispute is a contract, corporate governance, or general business litigation, then you can refer toBusiness Lawyer and Corporate Dispute Services.

The four most important lines of evidence in corporate criminal cases

Article 1: Decision-making process

It is essential to confirm who proposed, reviewed, signed, and had the authority to make the decision; whether the board of directors or shareholders' meeting discussed it; and whether the nominal person in charge and the actual decision-maker are the same. The professional title itself cannot replace actual authority and the decision-making process.

Article 2: Fund Flow

For each payment, it's crucial to understand the legal reasons, the recipient and ultimate beneficiary, whether the funds have been repatriated, whether the company has acquired a claim or consideration, and whether the company has actually suffered a loss. The flow of funds must be analyzed within the context of the transaction, not just focusing on a single remittance.

Article 3: Contracts, Books and Accounting Vouchers

Contracts, orders, invoices, vouchers, general ledgers, financial statements, tax returns, and actual transactions should be cross-verified. If discrepancies are found, it is necessary to clarify whether the discrepancy stems from operational errors, accounting judgments, tax treatment, or instructions to create false records.

Article 4: Electronic and Communication Evidence

Email, LINE, WhatsApp, company systems, cloud data, mobile phones, computers, and server logs can often reconstruct who knew what, who gave instructions, and when the actual decision occurred. The completeness of the data and how it was obtained also affect its admissibility as evidence.

Fidelity Law Firm assists in handling corporate criminal and white-collar crime cases.

Cases of breach of trust by company leaders, directors, and senior executives

By comparing each aspect—fiduciary duty, decision-making authority, business judgment, related-party transactions, corporate damages, and illegal gains—a distinction can be made between business decision-making failures and criminal breach of trust. (Also refer to...)The difference between breach of trust and business misappropriation.

Embezzlement and internal fraud

When handling cases involving employees, sales, finance, or supervisors accused of embezzling company funds, failing to collect payments, falsifying expenses, making unauthorized transfers, or obtaining property through abuse of power, the focus should be on ascertaining the reasons for possession, the authority granted, the purpose of the possession, and the subsequent handling of the matter. See details.Criminal liability for employees embezzling company funds.

Commercial accounting laws, accounting books and financial statements are inaccurate

Clarify whether the transaction exists, the original vouchers and accounting basis, the approval process, the actual division of labor between the accountant and the person in charge, and the reasons for the discrepancies between accounting, tax declaration and cash flow.

Banking Law and Financial Criminal Cases

In response to illegal fundraising, underground money exchange, investment fundraising, virtual assets and related financial crimes, this study aims to reconstruct the fundraising targets, promised content, actual operations, account control and use of funds.

Securities Exchange Act and Criminal Cases Involving Listed Companies

It handles disputes such as insider trading, market manipulation, false financial statements, unconventional trading, and special breaches of trust by analyzing major news, trading timing, decision-making process, information flow, and the circumstances of the beneficiaries.

Money laundering and major financial transactions

Based on the source of funds, the method of transfer, account control, transaction purpose and final destination, we can distinguish between general commercial cash flow, collection and payment on behalf of others, investment funds and behaviors that may be accused of concealing criminal proceeds.

Criminal cases involving trade secrets and information security

This involves handling disputes over trade secrets and information systems between former employees, managers, or competing companies, focusing on aspects such as information content, confidentiality, economic value, reasonable confidentiality measures, access permissions, and usage behavior.

Investigation Bureau Interview, Search, Seizure and Detention Procedures

Assist in confirming procedural identities, case scope, and immediate risks; organize seized items, transactions, and evidence; prepare for the first interrogation; and handle detention, bail, and court defense as necessary.

What should you do immediately if you receive a notification from the Bureau of Investigation or your company is searched?

First, obtain and preserve notices, summonses, search warrants, and receipts for seized items, confirming your status as a witness, defendant, or other legal entity. Next, compile a list of key transactions, contracts, board and shareholder meeting documents, ledgers, bank statements, emails, contact information, and relevant personnel.

After a company is searched, it is not advisable to delete data, modify files, reproduce false documents afterward, or require employees to give a unified account. For significant transactions from many years ago, it is also not advisable to rely solely on memory when questioning. If the search, seizure, or detention application is involved, the preparation time is usually shorter; a timeline of transactions should be established as soon as possible, and objective evidence should be preserved.

Why is it necessary to understand business, accounting, and criminal procedures simultaneously in corporate criminal cases?

Corporate criminal liability often lies hidden in the real operational details: why the company signed the contract, what the basis for payment was, how the accountant obtained the accounting information, whether the board of directors authorized it, at what stage of actual performance, and who ultimately used the funds. Simply reading the charges in the indictment can easily lead to overlooking business data that supports or refutes the assumption of a crime.

Fidelity Law Firm handles corporate legal, commercial, criminal, and accounting/tax related disputes. The lead attorneys have experience working in the legal departments of large accounting firms; case analysis is based on verifiable contracts, books, corporate decisions, and cash flows, rather than vaguely emphasizing "professionalism."

Procedures for handling corporate criminal cases

Confirmation Procedures and Immediate Risks

Confirm the responsible agency, its legal status, the scope of the notification or search, and whether there is a risk of seizure, travel restrictions, detention, or loss of information, and arrange the most urgent procedures to deal with it.

Establish a timeline of transactions and events

The company establishment, investment, contracts, board decisions, payments, performance, accounting, shareholder disputes, and investigative actions are arranged chronologically, with the participants and evidence for each event marked.

Comparing possible criminal hypotheses by prosecutors and investigators

By examining the case files and the direction of questioning, we can determine the possible roles, subjective intent, illegal interests, corporate damages, and cash flow paths that the prosecutors and investigators may claim, and then identify any factual conflicts and supplementary information.

Preparing objective evidence and interrogation strategies

Organize contracts, company documents, ledgers, bank records, and electronic data, distinguishing between established facts, matters requiring verification, and legal judgments, to avoid filling in gaps in the data with incomplete memories.

Investigation, Detention and Court Defense

The procedures for accompanying interrogation, document processing, evidence investigation, seizure of property, detention and bail are handled according to the stage of the case; after indictment, the court will plan for witnesses, expert opinions, financial transactions and legal claims.

Common Issues in Corporate Criminal Cases and White-Collar Crime

If a company's head is sued for breach of trust, does that necessarily mean the company has lost money?

Not necessarily. Company losses are only one outcome; it's also necessary to examine the fiduciary duties of the responsible person, their decision-making authority, the purpose of the transaction, whether they sought personal gain or that of a third party, and the relationship between the company's losses and the actions taken. Reasonable but unsuccessful business judgment cannot be directly equated with breach of trust simply because of subsequent losses.

What is the difference between business misappropriation and breach of trust?

Embezzlement typically focuses on an individual appropriating another's property after holding it in their capacity for official duties; breach of trust, on the other hand, focuses on failing to perform duties while handling affairs for others, resulting in damage to property or other interests. Who holds the company funds, what authority the individual has, and how the funds are used are crucial facts for distinguishing between these categories.

The company representative said that all accounting matters are handled by accountants, so can they be exempted from liability?

It cannot be generalized. It depends on whether the person in charge was aware of the transaction, whether they gave instructions or approval, the company's internal division of labor and approval system, and what transaction information the accountant obtained. The person in charge cannot be exempted from liability simply because of their job title, but they also cannot be presumed to be involved in all accounting matters simply because they are listed as a person in charge.

Is a lawyer always required when interviewed by the Bureau of Investigation?

Whether the law requires a lawyer to be present depends on procedural status and specific circumstances; however, corporate criminal cases involve a large amount of information and a long time span, and the initial statement may influence the subsequent direction. If significant transactions, company funds, multiple testimonies, or the possibility of being named as a defendant are involved, it is usually more prudent to have a lawyer assist in organizing the points of contention and materials beforehand.

Is it too late to hire a lawyer after the company is searched?

Yes, and after the search, it is usually necessary to immediately confirm the scope of the seizure, the relevant personnel, and the arrangements for subsequent interrogations. At this time, legal information that is not seized but is related to the case should be preserved, and no false documents should be deleted, modified, or created. The seized items and the timeline of events should be compiled as soon as possible.

Is the company's head or senior executive facing a criminal investigation?

If you have received notification from the Investigation Bureau, the police, or the District Attorney's Office that your company has been searched, or if the case involves breach of trust, embezzlement, commercial accounting law, banking law, securities exchange law, money laundering, trade secrets, or major corporate financial disputes, you can prepare the notification documents, key contracts, company organizational information, accounting books, cash flow records, and important communication records in advance.

Based on the current procedures and case information, Fidelity Law Firm can assist in assessing investigative risks, organizing evidence, and planning subsequent corporate criminal defense strategies.

Telephone: 02-7709-3611 LINE: @fdlaw Email: info@fdlaw.com.tw Contact Fidelity Law Firm