Facts
The appellant [X.] was the majority shareholder of [A. AG] , a real estate company listed on the Bern Stock Exchange. In 2009, he invoiced the company CHF 253,634 for alleged market making activities in the years 2006 to 2008. The then board of directors of [A.] rejected this invoice, as there was no legal basis for it. Nevertheless, after [X.] himself became the chairman of the board of directors, he had the invoice retroactively recorded in the 2008 annual financial statements as consulting expenses. The District Court of Zurich and the High Court of the Canton of Zurich subsequently convicted [X.] of breach of trust and forgery of documents. [X.] appealed against the judgment of the High Court.Considerations
The Federal Supreme Court dismissed the appeal. It held that as a member of the board of directors of [A.] , [X.] was obliged to increase the company's assets to the best of his ability and to refrain from any preferential treatment of his own interests. The recording of the undue invoice of CHF 253,634 as business expenses in the 2008 annual financial statements violated these duties and…