涉嫌事實
博達科技公司前副總經理謝世芳、財務協理徐清雄、進出口部副理石招淑等3人,與該公司負責人葉素菲共同利用在香港虛設之5家人頭公司,以大量循環銷貨製造應收帳款約達110億元以美化公司財務報告而藉以發行「可轉換公司債」5,000萬美元時,事先安排海外子公司全數收購,再將前揭為沖銷假銷貨而移轉之資金及將公司債轉換股票後賣出之資金約70億元,匯出國外予以侵吞。HSIEH, SHIH-FANG, the former vice president of PROCOMP INFORMATICS CO. LTD., HSU, CHING-HSIUNG, the financial assistant manager, SHIH, CHAO-SHU, the import and export department assistant manager, These people cooperate with YEH, SU-FEI, the director of PROCOMP INFORMATICS CO. LTD. Use 5 shell companies to create massive circulation sales of about 11 billion US dollars to beautify the company’s financial report to issue 50 million US dollars 'Convertible Bonds', then pre-arranged overseas subsidiaries to buyout. After selling equity funds (these corporate bonds will be converted to equity funds) about 70 billion dollars to be remitted abroad embezzlement.