Facts
[N.] founded the "X. AG", an office for the placement of workers, together with other persons in the fall of 1986. He was the Chairman of the Board of Directors and Managing Director of the company. Between January 1, 1987 and December 31, 1988, X. AG did not transfer the AHV contributions deducted from the employees' wages to the compensation fund within the deadline, despite reminders. Furthermore, it did not pay any SUVA contributions for various foreign employees.
On October 27, 1992, the High Court of the Canton of Bern found [N.] guilty in the second instance of violating the Federal Law on Old Age and Survivors' Insurance (AHVG) and the Federal Law on Accident Insurance (UVG), and sentenced him to four months' imprisonment (unconditional).
[N.] filed a federal nullity appeal with the request to set aside the judgment of the High Court.
Considerations
The Federal Court dismissed the appeal, insofar as it entered into it.
According to Art. 112 para. 1 UVG, anyone who, by means of false or incomplete information or in any other way, evades the insurance or premium obligation in whole or in part shall be punished. According to the binding factual findings of the lower court, the appellant placed foreign workers and settled their wages, but did not list them on the payroll and did not deduct or transfer any accident insurance premiums to the SUVA. He omitted the accounting because he feared that the authorities might notice that the foreigners did not have the required work permit.
Intent is also present when the perpetrator has included the delictual success, even if it is indifferent or even…