A court is considering whether to approve an arrest warrant for Samsung BioLogics CEO Kim Tae-han on allegations that he ordered the destruction of evidence related to the company's accounting fraud scandal. 

The Seoul Central District Court began reviewing the prosecution's arrest warrant request on Friday morning and is expected to deliver a decision sometime in the evening. 

The court is also reviewing arrest warrant requests for two Samsung Electronics executives facing the same charges.

Kim arrived around 20 minutes before the hearing and headed straight into the court without making any comments to reporters. 

He and the two Samsung Electronics executives are accused of making Samsung BioLogics and its subsidiary Samsung Bioepis delete internal reports and data last May ahead of an accounting fraud probe by prosecutors.  

Samsung BioLogics is suspected of inflating the value of Samsung Bioepis before an initial public offering in 2016.

Prosecutors believe the executives ordered the concealment of company servers and hard discs.