Yosef Karo, Shulchan Aruch — Choshen Mishpat 32
“ Paragraph 2- One who hires false witnesses in order to transfer a maneh from Reuven to Shimon is exempt under human law but liable under heavenly law. This only applies where he did not, in fact, owe him money. If, however, Reuven did owe Shimon money, but the witnesses happen to be false, he would be exempt even under heavenly law, but would violate “midvar sheker tirchak.” The same applies if he did not hire them but simply convinced them to testify falsely. This all applies to a case where the individual hires false witnesses for a friend and the friend does not confess. ”
