Takafumi Horie, founder and former president of Internet firm Livedoor Co., appeared Monday at the Tokyo High Public Prosecutor's Office to begin his imprisonment for accounting fraud.

Before arriving at the office, Horie, 38, told reporters that he planned to make a comeback and apologized again to Livedoor shareholders.

"I won't be spending days drinking anymore," he said. "I will be healthy."

Horie also said on a website that he expects to feel lonely in prison but he hopes to speak to the public again once he is out.

Horie will be held at the Tokyo Detention House until it is decided where he will be imprisoned.

Although his 30-month term has been finalized, it is likely he will serve no longer than 28 months because he has already spent 40 days in detention.

Horie's appeal to the Supreme Court was dismissed April 25. Although he lodged an objection, it was rejected May 20, finalizing his sentence.

He was found guilty of fabricating, along with other Livedoor executives, ¥5.3 billion in revenue in the company's earnings report for the business year through September 2004.

They also issued an inaccurate earnings report for a group company the same year by overvaluing a publishing firm the company intended to buy.