In a case where KDDI subsidiary ジー・プラン株式会社 claimed approximately ¥2.76 billion in damages from Value Creation, alleging that fictitious transactions had occurred in its advertising agency business, Value Creation filed a counterclaim with the Tokyo District Court. The counterclaim amounts to approximately ¥203.79 million.
On 6 October, Value Creation announced that it had filed a damages counterclaim against ジー・プラン株式会社 with the Tokyo District Court. The opposing party's claim amounts to approximately ¥2.76 billion, and the company denies ジー・プラン株式会社's assertion that the transactions were conducted with Value Creation's involvement.
The matter originated with fictitious circular transactions in the advertising agency business operated by KDDI's consolidated subsidiary BIGLOBE and its subsidiary ジー・プラン株式会社. Orders were placed for advertising placement services that advertisers had not actually commissioned, funds were circulated through multiple agencies, and sales were falsely recorded. The transactions continued from at least August 2018 through December 2025, and fictitious circular transactions were confirmed at 21 of the 218 business partners.
According to the report of Value Creation's special investigation committee, the majority of the transactions in which the company was involved between ジー・プラン株式会社 and downstream agencies were determined to have been fictitious circular transactions. However, Value Creation's investigation found no evidence that its personnel had colluded with outsiders to conduct improper transactions, and did not find that they were aware that the transactions were improper.