Facts
The appellant [Y.] was accused together with his co-perpetrator [X.] of having established a total of 22 joint-stock companies between 2002 and 2003, where the paid-in founding capital of CHF 100,000 each was withdrawn after the establishment and used for further establishments. This gave the notaries public and the commercial register keeper the impression that the share capital had been fully paid up and made available to the company, although this was not actually the case. The District Court of Lenzburg and the High Court of the Canton of Aargau convicted [Y.] of multiple counts of obtaining a false certification under Art. 253 para. 1 SCC.Considerations
The Federal Supreme Court upheld the conviction. It stated that the public certification of the establishment of a joint-stock company not only certifies the making of the declarations, but also their truthfulness. If the founding capital, contrary to the information in the document, was not available exclusively to the company, but was immediately withdrawn again, this constitutes obtaining a false certification. This is not changed by the fact that the money was actually present at the time of the founding act and was…