Fraudulent bankruptcy, No. 161 of the Turkish Criminal Code No. 5237. “a person who makes fraudulent savings aimed at reducing his assets shall be punished with a prison sentence of three to eight years if bankruptcy has been decided before or after these fraudulent savings.”arranged in the form. According to this article, fraudulent bankruptcy is called fraudulent savings aimed at reducing the assets of someone who is subject to bankruptcy. In fraudulent bankruptcy, a mufti who makes fraudulent savings must be bankrupt in order to be punished. Again according to Turkish Criminal Code 161;

(a) theft, concealment or reduction of the value of goods that are collateral for creditors ‘ receivables,

b) concealment or destruction of commercial books, records or documents to prevent the appearance of their savings to evade their assets,

c) arrangement of documents in such a way as to cause an increase in debts, as if such a relationship existed, even though there is actually no relationship between receivables and debts,

d) less than the asset is displayed with false accounting records or fake balance sheet arrangement,

such crimes fall into the crime of fraudulent bankruptcy.