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KKO 2157/2007 AI generated

Court dismisses fraud charge where company sold cars to shareholder and rented them back with debt offset.

Case Number KKO 2157/2007
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Court of Finland dismissed the criminal charge against a company for fraud regarding the sale and subsequent rental-back of vehicles to its sole shareholder. The company sold cars to the shareholder for 19,341.61 euros and agreed to rent them back, offsetting rental payments against the company's debt to the shareholder. The court ruled that the transaction lacked the deceptive intent required for fraud under the Criminal Code because the company fulfilled its rental obligations and the arrangement was commercially rational.

Legislator headnote

AI generated

Criminal Code 39th Chapter Section 1; Fraud requires deceptive intent and unjust enrichment, which is absent when a company sells assets to a shareholder and rents them back with legitimate debt offsetting.

Keywords

AI generated
fraud under Criminal Code sale and rental back debt offsetting deceptive intent requirement corporate asset disposal

Cited Legislation

AI generated
Criminal Code 39th Chapter Section 1
AI generated
kko-precedent_2002_11
Supreme Court allows conviction for insolvent fraud where directors knowingly guaranteed company debts causing insolvency.
kko-precedent_1998_110
Court held that underpriced asset transfers to related parties constitute criminal fraud only if they significantly worsen insolvency, not merely based on over-indebtedness ratios.
kko-other_1998_3454
Supreme Court dismisses claim that spouse's liability for business debt requires proof of obvious recklessness.
appeal_1965_vaasa__x648
Appeal dismissed; insurance company lacks right to appeal against court's decision to order compensation from third party.
kko-precedent_2004_89
Supreme Court upholds conviction for gross insolvency fraud due to excessive cash withdrawals by insolvent company director.

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Full text

Taloudellisissa vaikeuksissa ollut velallisyhtiö oli myynyt käyttöomaisuuteensa kuuluneita autoja yhtiön kaikki osakkeet omistaneelle A:lle 19 341,61 euron hinnasta ja samassa yhteydessä yhtiön ja omasta puolestaan sopinut autojen vuokraamisesta takaisin yhtiölle yhtiön sitoutuessa vuokranmaksun ohella maksamaan autojen käytöstä aiheutuvat kulut ja vakuutukset. Yhtiö maksoi A:lle seuranneiden 16 kuukauden ajalta ajoneuvovuokria siten, että vuokranmaksuina oli yhtiön kirjanpitoon merkitty lyhennetyksi A:n velkaa yhtiölle 54 139,76 eurolla. Kysymys siitä, oliko menettelyllä ilman hyväksyttävää syytä luovutettu yhtiön omaisuutta ja lisätty perusteettomasti yhtiön velvoitteita rikoslain 39 luvun 1 §:ssä tarkoitetuin tavoin.