When a company executive, director, or manager suddenly receives a notification from the investigation bureau, the first thing they should do is not rush to guess what crime they have committed, nor rely solely on memory to make a statement. Instead, they should first confirm their legal status, the transactions or events under investigation, whether other managers have been interviewed, and whether contracts, ledgers, bank statements, emails, and company decision-making records correspond to each other.<\/p>\n
If the company has already been searched, the scope of the search, the specific mobile phones, computers, ledgers, and company documents seized should be immediately determined, as well as whether the company may be directly transferred to the district prosecutor's office for further questioning.Corporate criminal and white-collar crime cases<\/a>It is usually not about looking at just one document, but about cross-referencing the decision-making process, the purpose of the transaction, accounting records, the destination of funds, and the statements of relevant personnel. Therefore, the earlier the original data is preserved and a timeline is established, the more likely it is to avoid conflicts between subsequent statements and objective evidence.<\/p>\n Receiving a notification does not equate to being convicted of a crime, but one should first check the notification for the cause of action, the time of arrival, the handling unit, and the identity of the person being questioned. The person being questioned may be a witness, a criminal suspect, or other relevant personnel; different procedural identities require different methods of informing them of their rights and responding to questions. Even if the notification lists a witness, this does not mean there is no risk, as new evidence emerging during the questioning process may change the direction of the case or the procedural identity.<\/p>\n If the case involves company funds, invoices, investments, shareholder disputes, accounting, related-party transactions, bank accounts, offshore companies, employee whistleblowing, major procurements, or trade secrets, one should first clarify which decisions one participated in, which documents one had access to, and which actions were based solely on reports from others or professional advice. Defendants or criminal suspects have the legal right to remain silent and to appoint a defense attorney; witnesses, in principle, have an obligation to provide truthful testimony, but if their answers may subject themselves or specific relatives to criminal prosecution or punishment, the law provides for refusal to testify, and this should be determined on a case-by-case basis, considering the individual circumstances and the questions raised.<\/p>\n Corporate criminal cases often trace transactions back many years. The initial statement is compared with bank statements, accounting subpoenas, board minutes, emails, LINE messages, statements from other directors or accountants, and subsequent digital evidence. The statement is not just about how fluently the testimony was delivered on the day of the incident, but about examining whether the testimony is consistent with objective data over a long period.<\/p>\n When uncertain, do not make wild guesses, nor present "I don't remember clearly" as a certainty, and certainly do not fabricate non-existent memories to answer questions. First, distinguish between firsthand accounts, accounts relayed by others, and hindsight, and confirm that the written record fully captures the original intent. A lawyer can assist in organizing the timeline of transactions and events, identifying potentially conflicting documents, and providing accompaniment and legal assistance according to procedural requirements before the first important statement. General investigation procedures can be found elsewhere.Criminal investigation procedures and key points of response<\/a>.<\/p>\n When a company is searched, first confirm the cause of action, search location, scope, and executing agency stated on the search warrant, and record the start and end times of the search. Next, verify the actual seized items and the list of seized items, including mobile phones, computers, hard drives, servers, accounting books, bank information, contracts, board documents, emails, company seals, and other documents; simultaneously ascertain which directors, executives, accountants, finance personnel, or employees have been taken in for questioning or separately notified to appear. For basic questions regarding search warrants and enforcement methods, please refer to further reading.Instructions for Search, Seizure, and Search Ticket Procedures<\/a>.<\/p>\n During the investigation, do not delete data, modify original documents, or create false documents. Do not instruct employees to give a "uniform story" or discuss how to handle the investigation in company groups. These actions will not only fail to fix the original problem but may also lead to the destruction of evidence, collusion, or disputes over the credibility of testimonies. Companies can legally retain copies of unseized data, establish a seizure list, record the system and the scope of operational impact, and have lawyers assist in arranging necessary evidence preservation and subsequent data processing.<\/p>\n Organize board meetings, shareholder meetings, executive approvals, authorizations, signed documents, emails, and meeting minutes to answer who proposed, approved, was aware of, and actually implemented the documents. The key is not just finding a signed document, but reconstructing the company's governance and division of authority at that time.<\/p>\n Compile contracts, orders, quotations, invoices, payment terms, and cooperation records, explaining why the transaction occurred, what consideration the company received, whether performance was completed, and at what stage any abnormalities occurred. If the dispute involves responsible personnel decisions or company damages, please refer to [the relevant documentation\/reference].Evidence and key points of defense regarding the company's responsible person's breach of trust<\/a>.<\/p>\n Organize bank statements, vouchers, general ledgers, financial statements, invoices, withholding tax records, tax returns, and overseas remittance documents. Don't just look at "where the money went," but also investigate the legal reasons, transaction purpose, ultimate beneficiary, whether the funds were received, whether a debt was created, and whether the company actually suffered losses. Accounting vouchers and ledgers can be used as a reference for potential risks.Analysis of Commercial Accounting Law, Books and Financial Statements<\/a>.<\/p>\n Email, LINE, WhatsApp, Google Workspace, ERP, CRM, server logs, and cloud files often provide a better picture of the decision-making process than verbal accounts afterward. Original files, timelines, and the complete sequence of conversations should be preserved. Avoid only extracting segments that are favorable to you, and don't delete data for fear of misunderstanding.<\/p>\n Prosecutors typically establish a holistic assumption of crime rather than examining a single document. Common areas of investigation include: why the funds were transferred, who made the decision, whether the board of directors or shareholders approved it, whether the invoices and transactions are genuine, why the accounts are recorded in this way, why the funds went into the accounts of a specific individual or company, what the company received, who the actual beneficiary is, how much the responsible person knows, whose instructions the accountant followed, whether the funds were returned, and whether the company was harmed.<\/p>\n Therefore, before answering questions, business decisions, contractual relationships, accounting treatments, and cash flows should be placed on the same timeline. While both breach of trust and embezzlement may involve company assets, their legal constitutions and points of contention differ; please refer to [the relevant resources\/references].The difference between breach of trust and business misappropriation<\/a>Avoid simply answering with phrases like "I didn't take the money" or "The company made money later."<\/p>\n Common scenarios include allegations of misconduct, embezzlement, or business misappropriation by responsible persons or directors; falsification of accounting documents, ledgers, or financial statements; involvement of banking laws in investment plans, fundraising, or foreign exchange arrangements; involvement of securities laws in transactions of listed companies; suspicion of money laundering in fund transfers; employees taking away technology or customer data involving trade secrets; rebates, internal fraud, or allegations of major fraud by counterparties in significant procurements. For insights into fundraising and cash flow disputes in banking law cases, please refer to [link\/reference].Illegal fundraising, underground money exchange and criminal liability under banking law<\/a>.<\/p>\n These charges often appear intertwined within the same batch of transactions, so one cannot rely solely on a single charge stated in the notification. What truly needs to be examined is the business purpose, decision-making authority, actual performance, accounting treatment, fund allocation, and the understanding of each participant in each transaction.<\/p>\n Following a search, the investigation bureau may question the individual, who will then be transferred to the district prosecutor's office for further questioning by the prosecutor. The prosecutor will decide on a case-by-case basis whether to release the individual on bail, release them on bail, detain them, or restrict their residence. They may also apply to the court for detention if the legal requirements are met. The case may also continue to involve the collection of accounts, communications, or digital data, additional searches, and subsequent interviews with other directors, employees, accountants, or counterparties.<\/p>\n A search does not necessarily mean detention. Whether detention is requested and ordered depends on the seriousness of the criminal suspicion and whether there are legal grounds for detention, such as flight, destruction or falsification of evidence, collusion with accomplices or witnesses. Some specific cases have other legally stipulated grounds for detention. At this time, the results of the search and seizure, the statements already made, the favorable information that has not yet been investigated, and the company's operational needs should all be compiled together.<\/p>\n If a case involves multiple people being questioned simultaneously, large sums of company funds, years of transactions, complex accounts and cash flows, board or shareholder decisions, offshore companies, false documents, shareholder complaints, internal whistleblowing, searches and seizures, or potential detention, it is usually necessary to organize the case before the first major testimony. A lawyer can assist in confirming procedural identities, establishing a timeline of events, comparing documents, identifying potential charges and conflicts in testimonies, and accompanying the suspect during questioning as required by law, as well as preparing written defenses and evidence.<\/p>\n Not necessarily. You should review the contents of the notice and confirm your identity and the cause of action with the handling unit. Even if you are present as a witness or related person, you should clarify the matters you participated in truthfully and not assume there is no criminal risk based solely on the title of the notice.<\/p>\n Criminal suspects or defendants are entitled to appoint defense counsel according to law. In principle, defense counsel should be present during questioning in the course of investigation and should be able to state their opinions, but there are exceptions and restrictions under the law. If the witness is present, whether the lawyer can accompany the witness into the interrogation room and the manner in which the lawyer participates should be determined according to the case procedure, the arrangements of the handling agency, and the specific confirmation of the witness's identity. The provisions for the presence of the defendant's defense counsel cannot be directly applied.<\/p>\n You may legally compile company information that you have the right to access and that is not prohibited from being disposed of, in order to verify facts and timelines; however, you may not delete or alter original information, create false documents, violate search and seizure regulations, or use the guise of compiling information to collude with others to make statements.<\/p>\n The search warrant, the scope of execution, and the basis for seizure should be verified first. For lawfully executed searches and seizures, one cannot obstruct them by simply refusing; if one believes the search exceeds the scope or involves materials unrelated to the case but protected by law, one should express objections on the spot, request that they be recorded, and have a lawyer handle the matter according to procedure, rather than attempting to retrieve, shut down, delete, or conceal the equipment oneself.<\/p>\n Not necessarily. Detention requires an application from the prosecutor and review of the legal requirements by the court; a search itself does not automatically lead to detention. The court will assess the specific risks based on the suspicion of a crime, the state of the evidence, and the potential for escape, destruction of evidence, or collusion.<\/p>\n Supplements or corrections can be made in accordance with the law, but the specific incorrect passage should be identified, the reason for the error should be stated, and supporting documents should be provided. It is not acceptable to simply reverse the statement completely afterward. If it is discovered on the spot that the record does not match the original meaning, a correction should be requested before signing; if it is discovered afterward, an explanation should be provided as soon as possible through a subsequent statement or written response.<\/p>\n If you have already received a notice from the Investigation Bureau, the police, or the District Attorney's Office, or if your company, office, or residence has just been searched, you can first gather the notice, search warrant, key transaction information, account books, bank statements, contracts, and important communication records.<\/p>\n Fidelity Law Firm can assist in identifying case risks, organizing the timeline of events and transactions, and preparing for inquiries by the Investigation Bureau, questioning by the District Prosecutor's Office, and subsequent corporate criminal defense, based on the current procedures and information.<\/p>\n Telephone: 02-7709-3611<\/a> 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receiving a notification from the Investigation Bureau, please first confirm your status as the person being questioned.<\/h2>\n
Why is it so important that the Investigation Bureau takes a statement for the first time?<\/h2>\n
What should you do immediately if your company is being searched?<\/h2>\n
Before taking a statement in a corporate criminal case, what are the minimum four types of materials that need to be prepared?<\/h2>\n
I. Company Decision-Making Data<\/h3>\n
II. Contracts and Transaction Documents<\/h3>\n
III. Account Books and Bank Flows<\/h3>\n
IV. Email, LINE and Digital Records<\/h3>\n
What issues does the Investigation Bureau typically consider when determining the criminal liability of company executives?<\/h2>\n
When company executives are summoned for questioning by the investigation bureau, what types of corporate criminal cases are common?<\/h2>\n
What might happen next after a company is searched?<\/h2>\n
When should you consult a lawyer before being interviewed by the Bureau of Investigation?<\/h2>\n
Common Issues When Company Executives Are Summoned for Questioning by the Investigation Bureau<\/h2>\n
Does receiving a notification from the investigation bureau mean I've been sued?<\/h3>\n
Can I bring a lawyer when I'm interviewed by the Investigation Bureau?<\/h3>\n
Can I look at the company's books and documents before being summoned for a meeting?<\/h3>\n
Can a company refuse to hand over its mobile phone or computer when it is searched?<\/h3>\n
Will the company be detained if it is searched?<\/h3>\n
If I made a mistake in the first statement, can I add to it later?<\/h3>\n
Have you received a notification from the investigation bureau, or has your company just been searched?<\/h2>\n
LINE: @fdlaw<\/a>
Email: charleslee@fdlaw.com.tw<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"