accounts and amended the regulations related to advertisement selling in order to facilitate the sales department to submit fake Advertising Order Entries in a NMG's system. Then, the accounting

. In addition, ACAP recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself

recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself or another person and

addition, ACAP recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself or

recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself or another person and

. In addition, ACAP recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself

recorded the accounting documents with the documents related to such operations. Therefore, their actions were considered that they acted in order to obtain unlawful gains for himself or another person and

accounting, to falsify documents about financial aid from Coke in order to record as revenue, resulting in increase of profits in the financial statements for the year 2002 of DAIDO. In addition, he colluded

Mr.Pisarn Charaslertrangsi During January - August 2003, Mr. Pisarn Charaslertrangsi, the former DAIDO deputy chairman for finance and accounting, conspired with Mr. Chishiro Fukuda, the former

DAIDO chairman, and Mr.Pisarn Charaslertrangsi, the former DAIDO deputy chairman for finance and accounting, to falsify documents and make false records in the company accounts concerning the purchase of