In the First Instance Judgment a bankruptcy is declared with the responsibility of the administrator of a company, and the responsibility as an accomplice of the administrator 4 years before declaring bankruptcy is also declared. The Appeal Judgment issued by the Provincial Court of Teruel acquits the accomplice because there is no indication that the company was insolvent 4 years ago. It also declares the fortuitous bankruptcy since the delay in the presentation of the bankruptcy did not originate an aggravation of insolvency. It is Judgment 78/2016, dated November 29, 2016