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      "text": "証券取引委員会の提訴は16ページにおよび、半導体業界の不正会計のマニュアルのような内容になっている。",
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      "text": "①「収入の不正認識」「収入の目標達成のために未特定の誘因によって、必要以上に早い発注を顧客から誘致する」「売上を“引き込む”」\n②「存在しない、あるいは未完成の製品について売上を認識して＜中略＞会計帳簿および記録類をいつわる」\n③「粗利率を操作するために」「陳腐化した棚卸資産の破棄を数ヶ月あるいは数年も遅延して」「粗利率を人為的に高めた」「会計記録類には棚卸資産高が正確に反映されていなかった」「不適切な記帳」「製造が行われていないにもかかわらず棚卸資産高を人為的に高めた」",
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      "text": "“Sun Ip Go” – Recognizing Revenue on Sales of Unfinished Products. 15. Magnachip also improperly recognized revenue on “sales” of non-existent or unfinished products in order to meet revenue targets. — SEC Litigation Document",
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