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Corporate Criminal and White-Collar Criminal Lawyers | Company Heads, Directors, and Major Business Criminal Cases
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.
The company's executives have been summoned for questioning and searched, which may indicate they are involved in a major economic crime.
You can first provide notices from the Investigation Bureau, police, or district prosecutor's office, search warrants, relevant company information, and current procedures. Corporate criminal cases often involve decision-making processes, accounting, cash flow, and the roles of internal personnel; therefore, it is advisable to confirm the risks associated with evidence and procedures beforehand.
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.
The company's proactive investigation into fraud, versus the criminal investigation of its responsible personnel, represents different legal perspectives.When a company discovers that an employee or supervisor is suspected of embezzlement, breach of trust, or accepting kickbacks, it should first legally preserve transaction records, accounts, and digital evidence to assess whether the company should file a lawsuit and seek civil compensation. If the person in charge or senior executive has already been listed as a criminal suspect, the company should plan its criminal defense based on procedural rights, company decisions, and the background of the transaction, and should not confuse the two identities.
Companies, directors, shareholders, and employees may have different or conflicting interests. Being appointed by the company to conduct an internal investigation does not mean you can simultaneously act as the personal lawyer for the person under investigation; you should first confirm the scope of the appointment and review for conflicts of interest. In cases involving serious employee misconduct, you must also pay attention to the procedures and timelines stipulated in labor law.
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.Disputes between shareholders and company managementWhile criminal liability may be intertwined, audits, shareholder meetings, the validity of resolutions, and control still require separate planning of company law procedures.
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 statementsWhen tax audits are involved, distinctions should also be made.Fake transactions, false invoices, and criminal risks for company executives.
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
Before leaving the company, you may download customer lists, technical documents, and pricing information, or access ERP, CRM, Google Workspace, servers, USB drives, and emails, which may involve...Trade secret protectionConfidentiality obligations and interference with computer use. Account permissions, download records, system logs, device and communication data should be stored within legally authorized limits. (See reference...)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.
A record of acquittal in a major corporate criminal case on appeal.
Lawyer Li YushengHe has served as a defense attorney in cases involving company law, commercial accounting law, and criminal cases related to company registration. After being found guilty in the first instance, he appealed, and the Taiwan High Court re-examined the company's capital increases, shareholder transactions, bank flows, and accounting data, overturning the original verdict and acquitting him.
Cases of acquittals on appeal in cases involving company law and commercial accounting law
In addition to the publicly available court cases mentioned above, Fidelity Law Firm also handles other corporate criminal, major criminal, and cross-border legal disputes. For more information on our case experience and professional background, please refer to our firm's [document/resources/documents].Representative Cases and Professional Achievements.
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-checked. If discrepancies are found, it must be clarified whether the error stems from operational errors, accounting judgments, tax treatment, or instructions to create false records. When tax and criminal matters are intertwined, they should be assessed concurrently.Initial Response to IRS Audits That May Lead to Criminal RisksIf facing tax penalties simultaneously, the cause should be clarified.How should tax evasion, penalties, and criminal liability be handled separately?Each party shall confirm the evidence, time limits, and liability requirements.
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,as well asEvidence preservation and criminal proceedings when a company discovers its purchasing manager has accepted kickbacks..
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 responsible person, and the reasons for discrepancies in accounting, tax declaration, and cash flow. Further details on specific transaction types can be obtained.Fake transactions, circular transactions, and inflated revenue of listed companiesAnalysis of commodity and cash flow. Further understanding of individual role responsibilities is needed.Criminal defense for CFOs, accounting supervisors, and accounting staff.
Banking Law and Financial Criminal Cases
This document addresses illegal fundraising, underground money exchange, investment schemes, virtual assets, and related financial crimes, detailing the targets of fundraising, promised activities, actual operations, account control, and use of funds. Further information on related fundraising and criminal liability is available.Bank lawyers and criminal defense for illegal fundraisingFor details on the relevant constituent elements and the determination of case files, please refer to [link/reference needed].Elements of Illegal Fundraising and Criminal Defense under Banking LawFor procedural risks in banking law cases, please refer to [link/reference needed].Detention and Bail in Major Banking Fraud CasesCases involving multiple individuals raising funds still need to be specifically differentiated.Criminal liability of business agents and intermediaries in multi-person banking casesIt cannot be determined solely by professional title or the total amount raised by the company.
Securities Exchange Act and Criminal Cases Involving Listed Companies
This service addresses controversies related to insider trading, market manipulation, financial reporting irregularities, unconventional transactions, and exceptional breaches of trust, analyzing key information, transaction timing, decision-making processes, information flow, and the extent of benefits. Further investigation is available when dealing with accounting information and fraudulent transactions.Listed companies' false financial statements and major criminal cases related to business accountingFor details regarding related parties and asset transaction disputes, please refer to [link/reference].Hollowing out of listed companies and special breach of trust under the Securities and Exchange ActFor details on the elements of a substantive crime, please refer to [link/reference].Defenses of stock price manipulation, insider trading, false financial statements, and exceptional breach of trust.
If the case has entered criminal proceedings, further information can be obtained.Securities Trading Law: Search, Interview, Detention, and Defense in Major Financial Criminal CasesOur firm has recently been again commissioned to handle a major securities transaction law criminal case, involving multiple defendants, detention proceedings, and a large amount of corporate financial and transaction documents. Related major financial crimes, financial statement misrepresentation, listed company transactions, and detention cases are handled separately.Defense in Major Financial Criminal Cases and Securities Exchange LawA dedicated service page. When it comes to applications requiring a pledge, it should also be prepared.Detention, evidence collusion, and evidence destruction in major financial criminal cases.
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.