{"id":8259,"date":"2025-01-09T20:52:00","date_gmt":"2025-01-09T12:52:00","guid":{"rendered":"https:\/\/fdlaw.com.tw\/?p=8259"},"modified":"2025-09-06T20:53:29","modified_gmt":"2025-09-06T12:53:29","slug":"commercial-accounting","status":"publish","type":"post","link":"https:\/\/fdlaw.com.tw\/en\/blog\/commercial-accounting\/","title":{"rendered":"What to do if you're investigated for commercial accounting law? Lawyers address the five most common pitfalls prosecutors face and strategies for acquittal."},"content":{"rendered":"
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Commercial Accounting Law, Criminal Liability, Violation of Commercial Accounting Law<\/figcaption><\/figure>\n\n\n\n

"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"!<\/p>\n\n\n\n

What exactly does the Commercial Accounting Act govern? Why does a bookkeeping error become a criminal offense?<\/h2>\n\n\n\n

(1) The three most common articles prosecuted by prosecutors<\/h3>\n\n\n\n

According to our statistics of the Taipei District Prosecutors Office's 2023 Commercial Accounting Act cases,Gundam 92%<\/strong>Focus on the following terms:<\/p>\n\n\n\n

Law<\/th>punishment<\/th>The "fatal evidence" most often cited by prosecutors<\/th><\/tr><\/thead>
\u00a771 of the Commercial Accounting Act (false statements)<\/td>Imprisonment of up to 5 years<\/td>There is an obvious contradiction between bank statements and accounting records<\/td><\/tr>
\u00a772 of the Commercial Accounting Act (deliberate omissions)<\/td>Imprisonment of up to 5 years<\/td>The credentials are missing and cannot be reasonably explained<\/td><\/tr>
\u00a741 of the Tax Collection Act (Tax Evasion)<\/td>Imprisonment of up to 5 years<\/td>Fund repatriation records and fake invoices<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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\ud83d\udca1 Lawyer Practice Reminder<\/strong>Many 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.<\/p>\n<\/blockquote>\n\n\n\n

(2) These 5 common behaviors are causing you to break the law<\/h3>\n\n\n\n

Have you ever done these \u201cseemingly normal\u201d but dangerous operations?<\/p>\n\n\n\n

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  1. Invoice reversal<\/strong>Using Company A\u2019s invoices to report expenses to Company B \u2192 \u00a771 of the Commercial Accounting Act<\/li>\n\n\n\n
  2. Purchase order splitting<\/strong>: "Purchasing for employees but not recording it accurately" \u2192 Violation of \u00a741 of the Tax Collection Act<\/li>\n\n\n\n
  3. Lost certificate<\/strong>"Entering estimated amounts" without retaining original documents \u2192 Violating \u00a772 of the Commercial Accounting Act<\/li>\n\n\n\n
  4. Receiving public funds from personal accounts<\/strong>"Mixing public and private accounts" leads to chaotic financial flows \u2192 Prosecutors' favorite way to break through<\/li>\n\n\n\n
  5. Failure to correct wrong accounts<\/strong>"Previous accountant made mistakes but continued to use it" \u2192 Judge found "implied consent"<\/li>\n<\/ol>\n\n\n\n

    2. 3 Things You Should Never Do When You Receive an Investigation Notice<\/h2>\n\n\n\n

    \u274c Misconception 1: Explain the Reason Directly to the IRS<\/h3>\n\n\n\n

    \u279c Your statement will become the evidence recorded by the prosecutor! Our case shows that67%<\/strong>The indictment directly quotes the parties' statements to the IRS.<\/p>\n\n\n\n

    \u274c Misconception 2: Self-correction of original documents<\/h3>\n\n\n\n

    \u279c 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."<\/p>\n\n\n\n

    \u274c Misconception 3: Seeking a non-lawyer to handle the case<\/h3>\n\n\n\n

    \u279c Bookkeepers\/Accountants do not have the right to defend criminal cases.Turnaround Case<\/strong>Among them, 81% parties missed the key opportunity for defense because they appointed non-lawyers in the early stage.<\/p>\n\n\n\n

    3. Lawyer's Guide! A 3-Stage Offense and Defense Strategy for Commercial Accounting Law Cases<\/h2>\n\n\n\n

    Phase 1: The Key to \u201cBlocking Prosecution\u201d During Investigation<\/h3>\n\n\n\n

    \u2705 Completed within 72 hours<\/strong>:<\/p>\n\n\n\n