위와 같이 허위 작성된 이 사건 재무제표를 포함한 이 사건 사업보고서는 2001. 3. 31. 일반투자자들에게 공시되고, 이 사건 감사보고서는 2001. 4. 7. 일반투자자들에게 공시되었다.
The business report of this case including the financial statement of this case that was falsely drafted as above is disclosed to general investors on March 31 2001 and the audit report of this case was disclosed to ordinary investors on April 7, 2001.