Facts
The appellant, a lawyer, was sentenced to 7 months in prison by the High Court of the Canton of Zurich for multiple instances of procuring a false certification and forgery. The conviction was based on the appellant's involvement in fictitious payments of company capital to [K. AG] and [K.] (D) GmbH. The appellant filed a federal appeal for annulment and requested that the judgment be overturned and the case be remanded to the lower court.
The lower court had found that the appellant was involved in the capital increase of [K. AG] and [K.] (D) GmbH and that the payments of company capital were fictitious. The appellant had publicly certified the capital increases and submitted the certifications to the Commercial Register Office.
Considerations
The Federal Court examined the appeal and concluded that the lower court had rightly convicted the appellant of procuring a false certification and forgery. The Court found that the lower court had made the correct factual findings and that the appellant had committed the offense of procuring a false certification by intentionally making the capital increase at [K. AG] fictitious.
The Court also rejected the appellant's complaint that the lower court had not correctly evaluated the subjective elements of the offense. The Court found that the appellant had intended to carry out the fictitious capital increases and that he had committed the offense of procuring a false certification.
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