In its first retrial following a remand, the Taiwan High Court reduced the sentence of Sun Yu-ying, former general manager of Atlantic Beverage — the parent company of the Apple Sidra brand — from nine years and six months to nine years and two months, a modest gain for the defendant, though the case remains unresolved for minority shareholders.

• Sun Yu-ying was found to have violated the Securities and Exchange Act by stripping assets from Atlantic Beverage.
• Prosecutors said she and finance manager Chung Su-o simultaneously controlled the personnel and finances of two food companies, Kuo Hsin and Hsu Shun.
• To cover nearly NT$400 million that Kuo Hsin owed to Chinfon Bank and to prevent land held in its name from being auctioned off, the two moved money out of Atlantic Beverage through land purchases, loans and sham procurement deals.
• Both the first-instance and second-instance courts had imposed sentences of nine years and six months. After the Supreme Court overturned that ruling and remanded the case, the High Court this time cut the term to nine years and two months, while Chung Su-o's sentence was reduced from seven years and six months to seven years and four months.

Outlook: The ruling can still be appealed, and whether the Supreme Court remands the case once again will determine if the sentences become final.