Top people court court of the first circuit was opposite in the morning on April 10 " Gu Chujun case " open a court session is adjudged. Came 14 days on June 13, 2018, top people court makes public open a court session to try the make a false report such as Gu Chujun to register capital in old court of court of the first circuit, violate it is compasses exposure, important to be not announced information, divert capital rehear one case.
Presiding judge a surname shows a vessel:
About violating the compasses exposure, fact that does not disclose important information
The fact that finds out according to rehear reachs evidence, consider Chu Jun, Jiang Baojun, Zhang Hong, Yan Yousong, Yan Guoru, Liu Ke and its paraclete in the light of person of first trial the accused about violating what do not show important information crime is compasses exposure, exculpatory, plead, this academy is integrated judge is as follows:
Electric equipment of 1. division dragon came 2002 empty was carried out to add profit to enroll its financial accounting report gives between 2004 the behavior of exposure.
The action that 2. first trial holds division dragon electric equipment to offer false and financial accounting to report harms shareholder badly or the fact of someone else interest is not clear, evidence is insufficient.
It is literal record below:
Presiding judge a surname shows a vessel:
Rehear of this academy classics finds out:
One, the fact that registers capital about make a false report
2001, person of first trial the accused considers Chu Jun to buy equity of division dragon electric equipment, the decision is established it is partner in order to consider Chu Jun and its father Gu Shanhong, register capital 1.2 billion yuan suitable Degelinkeer. Of the same age on October 22, suitable Degelinkeer visits government office of civil administration of Gui Zhenren of Yuan Shunde the appearance of a city by right of Guangdong (hind more the name is agency of the division that allow a surname) issue assure case, in without evaluating with next companies that finish establish the circumstance of check endowment to register and obtain business license. In April 2002, because arrange Degelinkeer to register place of the intangible assets in capital to hold proportion,amount to 75% , yuan Chao is legal at that time the limitation of 20% , door of The Ministry of Commerce and Industry does not grant yearly check, the correspondence that issues according to allowing laurel division agency after, approve of door of The Ministry of Commerce and Industry the yearly check of suitable Degelinkeer.
Establish the procedures that register to perfect those who arrange Degelinkeer, reduce intangible assets the scale in registering capital, came in May 2002 between November, in person of first trial the accused Gu Chujun is arranged below, the Liu Yizhong of person of first trial the accused, Jiang Baojun, person such as Zhang Xihan is used division dragon electric equipment 187 million yuan are in Tianjin Gelinkeer and suitable Degelinkeer, investment of Er of Lin Ke of case of ferry of form all day long arranges Degelinkeer 660 million yuan silver-colored advancing Zhang is odd, make suitable Degelinkeer receive Tianjin receipt and the suitable Degelinkeer that Gelinkeer invests a money 660 million yuan to Tianjin Gelinkeer, accordingly, suitable heart city is fair sincere accountant office issued corresponding check endowment report. According to this check endowment report reachs resolution of board of directors of Er of Tianjin case Lin Ke, suitable Degelinkeer the disloyal proof file such as shareholder resolution, city of original suitable moral character is versed in the change that on December 23, 2002 approve arranges Degelinkeer registers management board of commercial firm politics. Change is registered after finishing, gu Chujun will be turned to arrange capital accumulation fund of Degelinkeer by 660 million yuan of intangible assets of displacement.
On October 27, 2005, the Standing Committee of the National People's Congress is right " company law of People's Republic of China " undertook editing, allow finite liability company to register evaluate of worth of money of capital Central Africa contributive scale is top can amount to 70% .
The fact that finds out according to rehear reachs evidence, the exculpatory, apologetic opinion that considers Chu Jun, Jiang Baojun, Zhang Xihan and its paraclete to register capital blame about make a false report in the light of person of first trial the accused and top people procuratorate appear in court procuratorial work member opinion, this academy is integrated judge is as follows:
Person of the accused of 1. first trial considered Chu Jun, Liu Yizhong, Jiang Baojun, Zhang Xihan to carry out make a false report to register the behavior of capital.
The behavior scenario that person of the accused of 2. first trial considers make a false report of Chu Jun, Liu Yizhong, Jiang Baojun, Zhang Xihan to register capital is remarkable and slight, the harm is not great.
(During this 1) case is investigated, what law occupies proportional restricted regulation to had produced major change in registering capital to intangible assets. Whether is behavior formed in judgement " criminal law of People's Republic of China " when the make a false report of the 158th regulation registers capital blame, need to wait for laws and regulations of other and relevant law to be a basis with company method at the same time. If be after behavior happening, relevant law laws and regulations is made revise, ought to applicable " criminal law of People's Republic of China " dozenth of a regulation from old hold light principle concurrently, to the society of this behavior harm sex undertakes evaluating afresh. When this case happens, because company method sets intangible assets,scale is occupied to must not exceed 20% in registering capital, person of first trial the accused considers the person such as Chu Jun to be 660 million yuan with the exceeds legal upper limit intangible assets of disloyal money displacement, occupy 55% what register capital entirely. But the Standing Committee of the National People's Congress edits at undertaking to company method in October 2005, the is not monetary worth evaluate that includes intangible assets inside contributive scale upper limit rises to 70% , accordingly, this case holds proportion with the exceeds legal upper limit intangible assets place of disloyal money displacement already by 55% fall to 5% . Accordingly, when this case first trial is tried, the society with intangible assets exorbitant scale endangers degree ought to reappraisal of law of basis new castigatory, the illegal sex that the person make a false report such as Gu Chujun registers capital behavior and social harm degree already were reduced apparently, but first trial did not grant to this when conviction mature.
(Person of the accused of 2) first trial considers the person such as Chu Jun to carry out make a false report to register the behavior of capital, with local government support suitable Degelinkeer is violated compasses establish register about. To make share of division dragon electric equipment is bought smoothly, expand local economy, government of people of the former guard that allow a surname is violated compasses issue to door of The Ministry of Commerce and Industry assure case, make suitable Degelinkeer was not referring check endowment finish below 1.2 billion yuan of proof, cases that register capital to did not reach the designated position establish register. Ever since, because of arranging Degelinkeer register capital structure not to accord with the law at that time to set, door of The Ministry of Commerce and Industry does not grant yearly check, agency of the former division that allow a surname sends letter at this point again, door of The Ministry of Commerce and Industry violates compasses sanction the yearly check of this company. The person such as Gu Chujun establishs the procedures that register to perfect, adjust intangible assets contributive scale, the variation that offers suitable Degelinkeer to door of The Ministry of Commerce and Industry then registers application, register in change the behavior with intangible assets of disloyal money displacement was carried out in the process. Visible, this change is registered is to be violated formerly compasses establish the continuance that register, local government and industrial and commercial branch create the undeserved support in the process in suitable Degelinkeer, it is the main reason that its apply for change to register.
(Person of the accused of 3) first trial considers the person make a false report such as Chu Jun to register the behavior of capital, did not reduce the capitalization of suitable Degelinkeer. On record evidence confirms, establish in what obtain suitable Degelinkeer after registering, liu Yizhong of person of first trial the accused fills to door of The Ministry of Commerce and Industry the intangible assets that hands in office of Kang Cheng accountant of a You Shunde city to issue evaluates a report, carry bright the value of property total prices that Gu Chujun uses at contributive two inventions exclusive law to decide use of the exclusiveness inside period of efficacy is more than yuan 910 million. After the change that finish is registered, gu Chujun not 900 million yuan in be smoked from the company by 660 million yuan of intangible assets of displacement, turn however the capital accumulation fund of the company. Accordingly, the person such as Gu Chujun the behavior with intangible assets of disloyal money displacement, although make,arrange Degelinkeer registered capital structure to produce change, but the capitalization that did not reduce a company actually.
On put together, gu Chujun of person of first trial the accused, Jiang Baojun, Zhang Xihan and its paraclete did not carry out make a false report to register capital behavior about the person such as Gu Chujun, also register capital without make a false report intended, the exculpatory, apologetic opinion that nonexistent make a false report registers capital case in the company change process that register and fact and legal provision not agree with, this academy does not grant to adopt, but still was not smoked in suitable Degelinkeer about 660 million yuan of intangible assets, castigatory company method already occupied intangible assets the scale that registers capital to rise 2005 70% , ought to the exculpatory, apologetic opinion that reappraisal considers the society of the person behavior such as Chu Jun to endanger a gender holds water, this academy gives adopt. Top people procuratorate appears in court procuratorial work member carried out make a false report to register capital behavior about the person such as Gu Chujun, but the clue is remarkable and slight, endanger not big opinion, this academy gives adopt.
2, about violating the compasses exposure, fact that does not disclose important information
Division dragon electric equipment because 2000, consecutive 2001 loss, by Shenzhen stock exchange (abbreviation reachs place greatly) with " ST " indicative, if continued 2002 deficit, will retreat city. Legal person share of division dragon electric equipment is bought in suitable Degelinkeer, make division dragon electric equipment after the biggest partner, person of first trial the accused considers Chu Jun the outstanding achievement for electric equipment of exaggerated division dragon, came 2002 between 2004, the person such as Jiang Baojun of person of the accused of arrangement first trial, Yan Yousong, Zhang Hong, Yan Guoru, Liu Ke adopts the end of the year to seal up for keeping stock product, open sheet of false sale delivery of cargo from storage perhaps bill, the 2nd year, enroll this profit report of accountant of finance affairs of division dragon electric equipment is announced to the society.
On June 15, 2006, chinese negotiable securities controls administrative committee (abbreviation card inspect is met) with division dragon electric equipment " did not disclose information according to concerned regulation, the gender is stated or the information that perhaps discloses has false account, misdirect great omit " etc for, make administration punish a decision to the person such as division dragon electric equipment and Gu Chujun, will make the administration that maintains former administration to punish a decision reconsider a decision on October 16 at of the same age. On April 3, 2007, the State Council makes administration reconsider adjudication, afore-mentioned administration that maintain card inspect to be able to be made punish decision and administration to reconsider a decision.
During this case is investigated, investigation mechanism ever entrusted accountant office to carry out afore-mentioned behavior to division dragon electric equipment " harm shareholder badly or someone else interest " harm consequence has identification, but issues judicatory (accountant) appraiser of appraisal opinion existence does not have judicatory appraiser hold orgnaization of job seniority, appraisal chooses to not agree with the problem such as lawful law provision. Investigation mechanism still collected the attestation of 4 peach of Chen Huanping, Chen Yan, Zhang Lili, shareholders such as Chen Yongkang, but put in same investigation personnel to nod pair of different witnesses to obtain evidence in same time and ground, successive inquiry time exceeds the 24 problems such as the hour.
On June 29, 2006, the Standing Committee of the National People's Congress is passed " amendment of criminal law of People's Republic of China (6) " , right " criminal law of People's Republic of China " undertook the 161st times modification, ever since, relevant judicatory explanation sets this " offer false money to be able to report blame " long instead " violate it is compasses exposure, important to be not announced information blame " . First trial is applicable " amendment of criminal law of People's Republic of China (6) " before " criminal law of People's Republic of China " the 161st regulation convictions to the person such as Gu Chujun of person of first trial the accused punishment, ought to applicable offer false money to be able to report the accusation of the blame, applicable however violate the compasses exposure, charge that does not announce important information blame, belong to truly undeserved. Can report about providing false money according to criminal law the regulation of the blame, must evidence confirms the action that provides report of false and financial accounting was caused " harm shareholder badly or someone else interest " the harm is sequential, ability investigates the criminal duty of relevant personnel. Consult top people procuratorate, the Ministry of Public Security 2001 " about economy guilty case seeks the regulation that appeals to a standard " , "Harm shareholder badly or someone else interest " it is to point to " cause shareholder or amount of immediate pecuniary loss is in someone else of 500 thousand yuan of above " , or " cause a stock to be cancelled to appear on the market the qualification perhaps trades those who be forced to stop a card " case. But, on record evidence can't confirm this case already reached afore-mentioned levels.
(Evidence of 1) on record can't confirm this case exists " cause shareholder or amount of immediate pecuniary loss is in someone else 500 thousand yuan of above " case. Above all, although investigated mechanism to collect the attestation of 4 shareholders such as Chen Huanping, cause about 3 million yuan pecuniary loss in order to confirm division dragon electric equipment provides the action that false and financial accounting reports to them, but because of obtaining evidence the program breaks the law, former first instance did not grant to collect a letter. Former second instance is in already below the case that not sessional cognizance also did not show reason, collect a letter among them the attestation of 3 shareholders, belong to truly undeserved. Next, after this case happens, limited company of group of Qingdao sea letter 2006 the end of the year bought suitable Degelinkeer to maintain some division dragon electric equipment 26.4% equity, and division dragon electric equipment incognito Inc. of electric equipment of dragon of division of the letter that it is the sea. During rehear, procuratorial work mechanism referred book of more than 100 when court of Guangzhou city intermediate people made on June 11, 2009 civil mediation, the behavior that with proving division dragon electric equipment offers false finance affairs secondhand the accountant reports caused pecuniary loss to the shareholder, but think to still was not achieved really, sufficient level. This academy thinks via examining, afore-mentioned civil mediation books all are fastened after become effective of this case original judgement to make, reflected the sea to believe the desire of Inc. of division dragon electric equipment only, fail to reflect person of first trial the accused to consider the real intention of the person such as Chu Jun, and the actual loss that can not reflect a shareholder objectively certainly, can't confirm this case exists consequently " cause shareholder or amount of immediate pecuniary loss is in someone else 500 thousand yuan of above " case.
(This 2) case is nonexistent " cause a stock to be cancelled to appear on the market the qualification perhaps trades be forced to stop a card " case. On record evidence confirms, on May 9, 2005, board of directors of division dragon electric equipment is met by card inspect to release the announcement that put on record investigates, to the application that made place greatly put forward to plan to stop a card one hour in the morning at morrow. Agree via reaching place greatly, electric equipment stock is in division dragon to stop a card in the morning with a hour, restore to trade namely after. Visible, stop a card this to fasten division dragon electric equipment to apply for actively, do not belong to trade the case that is forced to stop a card, also did not cause a stock to be cancelled to appear on the market qualificatory consequence.
(3) first trial drops 3 days continuously with share price for maintain already caused " harm shareholder badly or someone else interest " sequential, lack fact and legal basis. First trial thinks, after stopping a card one hour on May 10, 2005, when restoring to trade oneself, rise, share price of division dragon electric equipment drops 3 days continuously and drop to historical nadir, the action that holds division dragon electric equipment to offer false and financial accounting to report accordingly harmed the interest of partner badly. Rehear of this academy classics is found out, trade according to making a stock market May 2005 greatly data, share price of division dragon electric equipment stops a card to rose to appear really that day oneself successive 3 days of dropping circumstances, but drop an as more apparent than be not being had as the photograph 3 days ago difference, and begin to pick up namely since the 4th day, already went up to the 8th climate exceed day stopping a card.
On put together, the finance affairs that division of Gu Chujun of person of first trial the accused, Jiang Baojun, Zhang Hong, Yan Yousong, Yan Guoru, Liu and its paraclete do not have false sale and empty to increase profit, exposure about division dragon electric equipment, this academy does not grant to adopt, but about first trial electric equipment of cognizance division dragon offers false and financial accounting to report behavior harms shareholder badly or the exculpatory, apologetic opinion with insufficient evidence of someone else interest holds water, this academy gives adopt. Top people procuratorate appears in court procuratorial work member the fact that provides report of false and financial accounting about electric equipment of dragon of first trial cognizance division is clear, evidence really, sufficient, but the fact that damages consequence cannot make a thorough investigation of, on record evidence can't confirm this behavior was caused harm shareholder badly or the opinion of consequence of someone else interest holds water, this academy gives adopt.
3, the fact about divert capital
(One) 250 million yuan when involve division dragon electric equipment mix 40 million yuan of Jiangxi division dragon
2003, person of first trial the accused considers Chu Jun to buy Yangzhou inferior the equity of astral passenger car, the decision applies for to establish the Yangzhou that is partner with father and son of Gu Shanhong, Gu Chujun in city of Jiangsu province Yangzhou Gelinkeer, register capital 1 billion yuan. Among them, the money is contributive 800 million yuan, intangible assets is contributive 200 million yuan.
Of the same age on June 18, to raise money 800 million yuan of moneys register capital, gu Chujun is in the person of first trial the accused that president of division dragon electric equipment assumes when without division dragon electric equipment and Jiangxi division the thing can agree with Long Dong, and fall in the circumstance that does not have true commerce setting, the directive transfers fund from division dragon electric equipment about personnel 250 million yuan delimit the bank account of Jiangxi division dragon, the Zhang Hong of person of first trial the accused that president of Jiangxi division dragon holds the post of to hold a president concurrently when inciting plans market fund from Jiangxi division dragon 40 million yuan, by Zhang Hong specific and responsible, in Jiangxi division dragon, Jiangxi these 290 million yuan of capital case forest stalks or branch Er and Tianjin case Lin Ke Er of 3 companies delimit continuously between bank account temporarily turn, the 25897608093001 account that enter Er of Tianjin case Lin Ke to be opened in branch of Yangzhou of Bank of China at turning that day (abbreviation 608 account) . Of the same age will come 20 days on June 18, gu Chujun incites Zhang Hong again with Jiangxi nominal loan of Gelinkeer makes an appointment with 400 million yuan, along with fastens more than yuan 100 million of other company allocate and transfer from Gelinkeer, use same operation technique to turn into Er of Tianjin case Lin Ke 608 account.
Of the same age on June 20, fund is shared inside 608 account 803 million yuan, person of first trial the accused considers Chu Jun to incite person of first trial the accused the person such as Zhang Hong will divide a pen 800 million yuan among them each 400 million yuan delimit turn to Yangzhou case Lin Ke Er check endowment account. After experience endowment, gelinkeer establishs Yangzhou, consider Chu Jun among them the money is contributive 700 million yuan, intangible assets is contributive 200 million yuan, occupy Gu Shanhong of 90% equity; the money is contributive 100 million yuan, take 10% equity. Of the same age on June 23, 24 days, 250 million yuan when Gu Chujun indicates Zhang Hong to wait for electric equipment of dragon of division of person general divert remand with 40 million yuan of Jiangxi division dragon.
The fact that finds out according to rehear reachs evidence, first trial maintains person of first trial the accused to consider Chu Jun, Zhang Hong to exploit the advantage of officially, the fund with this unit huge amount puts in divert 's charge the individual is used, undertake mobile fact is clear about seeking profits, evidence really, sufficient. Prime cause is as follows:
Person of the accused of 1. first trial considers Chu Jun to incite person of first trial the accused electric equipment of dragon of division of Zhang Hong divert is mixed 250 million yuan Jiangxi division dragon 40 million yuan, those who accord with criminal law regulation " the advantage that exploits officially, divert this unit capital " case
The sheet of the application that use a fund of on record, loan adds up to coequal book card, of the person such as the attestation that the witness uses the person such as accurate, Liu Congmeng and Jiang Baojun of person of first trial the accused, Zhang Hong confirm for narrating, gu Chujun incites the person of the accused of first trial of 250 million yuan of departments of division dragon electric equipment to apply for to use a fund from division dragon electric equipment, be sent on a diplomatic mission turns to use again after turning to Jiangxi division dragon through account of freezer of Guangdong division dragon, when reimbursement, jiangxi division dragon also is this 250 million yuan remand directly 40 million yuan of dragon of division of Jiangxi of; of division dragon electric equipment are by Zhang Hong the name with Jiangxi division dragon borrows money to bank place. Gu Chujun regards division dragon electric equipment as president, the Zhang Hong of; of capital of a huge sum that incites subordinate to violate electric equipment of dragon of compasses divert division and Jiangxi division dragon regards Jiangxi division as dragon president hold a president concurrently, accept Gu Chujun to incite, violate case of compasses general experience 290 million yuan turn to Gelinkeer from Jiangxi division dragon is a company, 2 average per capita exploited the advantage of officially, carried out divert the behavior of this unit capital.
The individual that 290 million yuan of Chu Jun that be considered by person of first trial the accused use 2. experience case at registering to establish Er of Yangzhou case Lin Ke is contributive, belong to criminal law regulation " this unit capital puts in divert 's charge the individual is used "
Proof of the sheet of silver-colored advancing Zhang of on record, gathering, check endowment reports card waiting for a book confirms, experience case puts box and Jiangxi division dragon on the ice 290 million yuan to turn from Guangdong division dragon after going out, of Er of Lin Ke of case of Er of Lin Ke of case of the Jiangxi division dragon that in person of first trial the accused Gu Chujun, Zhang Hong opens technically, Jiangxi, Tianjin delimit continuously between bank account temporarily turn, capital flows to clarity, and not interfuse is other come-and-go capital, the check that is turned finally into Er of Yangzhou case Lin Ke endowment account, the individual that serves as Gu Chujun goes available to establish Er of Yangzhou case Lin Ke at registering. Using a person actually of experience case capital is Gu Chujun's individual, accord with criminal law about " this unit capital puts in divert 's charge the individual is used " regulation.
Person of the accused of 3. first trial considers Chu Jun to incite the test that Zhang Hong divert uses person of first trial the accused 290 million yuan at the company to register capital endowment, the divert fund that attributes criminal law regulation " take activity of field headquarters benefit "
The company of on record establishs circumstance of check and ratify to express card waiting for a book, of the person such as Gu Chujun of the attestation of the person such as witness forest division, Zhou Jian and person of first trial the accused, Zhang Hong confirm for narrating, 2003, gu Chujun to buy Yangzhou inferior the equity of astral passenger car, the decision establishs Er of Yangzhou case Lin Ke, and the individual that divert experience case regards Gu Chujun as 290 million yuan goes available to establish Er of Yangzhou case Lin Ke at registering. Gu Chujun incites Zhang Hong divert 290 million yuan of capital puts in an individual 's charge to be used at the company to register, it is to undertake manufacturing management the activity prepares, belong to divert capital to take activity of field headquarters benefit, accord with criminal law about divert capital " although did not exceed 3 months, but number is larger, take activity of field headquarters benefit " regulation, and divert amount is huge.
The fact that finds out according to rehear reachs evidence, in the light of person of first trial the accused Gu Chujun, Zhang Hong reachs its paraclete to appear in court about removing the exculpatory, apologetic opinion of divert capital fact and top people procuratorate originally procuratorial work member opinion, this academy is integrated judge is as follows:
1. basis " division dragon electric equipment about Bi Mawei Hua Zhenhui the announcement of findings of plan division office " , cannot reaching division dragon group still owes Gelinkeer is the conclusion of capital of company a huge sum
During this case rehear, gu Chujun of person of first trial the accused and its paraclete are referred to this academy " division dragon electric equipment about Bi Mawei Hua Zhenhui the announcement of findings of plan division office " , think to carry content according to this announcement place, division dragon group still owes Gelinkeer to tie a company 293 million yuan, gu Chujun uses division dragon group to remand 290 million yuan of loan that Gelinkeer is a company is registered establish Er of Yangzhou case Lin Ke, its behavior does not make divert capital crime. Top people procuratorate appears in court procuratorial work member think, " division dragon electric equipment about Bi Mawei Hua Zhenhui the announcement of findings of plan division office " cannot the capital between company of department of Er of round datival Lin Ke flows to Long Ji of whole report division, and the conclusion that cannot reach division dragon group owes Gelinkeer to tie fund of company a huge sum.
Rehear of this academy classics is found out, on December 1, 2005, division dragon electric equipment entrusts Bi Mawei Hua Zhenhui plan division office reachs its main affiliated company to came on October 1, 2001 to division dragon electric equipment what happen during July 31, 2005 is abnormal and great cash flow direction undertakes investigating, released on January 23, 2006 " division dragon electric equipment about Bi Mawei Hua Zhenhui the announcement of findings of plan division office " . This announcement points out: "The basis finishs Ma Wei reports, er of datival Lin Ke is division dragon group company at investigation during inside the abnormal cash flow direction that happen involves cash to pour out of amount RMB 2.169 billion yuan, cash flows into amount RMB 2.462 billion yuan of; and suspicion and the abnormal cash flow direction that Gelinkeer fastens the company that the company concerns to happen involve cash to pour out of amount RMB 1.902 billion yuan, cash flows into amount RMB 1.017 billion yuan " . Bi Mawei Hua Zhenhui the findings of plan division office is: "Division dragon group at investigation during inside the abnormal ready money that Er of datival Lin Ke ties a company or suspect and has between the company that Gelinkeer ties a company to concern is poured out of completely it is a RMB about 592 million yuan, the smallest loss that this cash pours out of amount to may represent groups of pair of division Long Ji to cause completely. The smallest loss that this cash pours out of amount to may represent groups of pair of division Long Ji to cause completely..
This shows, person of first trial the accused considers Chu Jun and its paraclete to think division dragon group still owes Gelinkeer is a company 293 million yuan, it is before basis declared half paragraphs of content reachs, namely " Er of datival Lin Ke is division dragon group company at investigation during inside the abnormal cash flow direction that happen involves cash to pour out of amount RMB 2.169 billion yuan, cash flows into amount RMB 2.462 billion yuan " . But in fact, announcement points out clearly still, during investigation, company of department of Er of datival Lin Ke or suspicion and Gelinkeer fasten division dragon group the abnormal cash flow direction that the company that the company concerns produces, involve cash to pour out of amount to add up to 40.71(21.69+19.02) 100 million yuan, involve cash to flow into amount to add up to 34.79(24.62+10.17) 100 million yuan, the abnormal cash of division dragon group pours out of the forehead to be 5.92(40.71-34.79) completely 100 million yuan, and these 592 million yuan may represent pair of families the smallest loss that dragon group causes. Accordingly, carry according to announcement bright findings, cannot reaching division dragon group owes Gelinkeer is the conclusion of capital of company a huge sum, contrary, division dragon group still sufferred loss of 592 million yuan a huge sum at least. What Gu Chujun and its paraclete carry group of division Long Ji to owe Gelinkeer is a company 293 million yuan exculpatory, apologetic opinion lacks factual basis, this academy does not grant to adopt. Top people procuratorate appears in court procuratorial work member the opinion that offer holds water, this academy gives adopt. (Top magic art)
