amounts of the interests were recorded as income in the GLH’s financial statements, which was considered fabrication of accounting records and exaggeration of GL operating results. Mr. Konoshita’s

”), and Ms. Pim-uma Jakrajutatip, while serving as Executive Director and Deputy Managing Director of Content at JKN, jointly instructed or engaged in the creation of fictitious creditor and debtor entries

Ms. Pim-uma Jakrajutatip, while serving as Executive Director and Deputy Managing Director of Content at JKN, jointly instructed or engaged in the creation of fictitious creditor and debtor entries