A. The Defendant, without recognizing false facts, submitted an application for registration of incorporation of an incorporated association E (hereinafter “instant incorporated association”).

The judgment of the court of first instance that recognized that the defendant had entered false facts in the commercial register, which is a public electronic record, and that the defendant had exercised such register, is erroneous.

B. The sentencing of the first instance court on the unfair sentencing (the sentencing of a fine of five million won) is too unreasonable.

2. Determination

A. Comprehensively taking account of the following circumstances acknowledged by the first instance court’s duly adopted and examined evidence as to the assertion of mistake of facts, even if the Defendant, as stated in the judgment of the first instance court, paid the F with the borrowed KRW 100 million, he/she may be recognized as having the F enter KRW 100,000 in the “total amount of assets” column of the registry of the incorporated association of this case and have it kept

① The Defendant is a registered director of the incorporated association of this case.

The Defendant decided to participate in the establishment at N’s request to establish the instant incorporated association.

② The Defendant contacted with the establishment process of a certified judicial scrivener and an incorporated association, and the certified judicial scrivener stated that the Defendant requires a balance certificate.

The defendant set up a passbook in the name of the defendant to capital for a certified judicial scrivener.

③ Upon introduction by a certified judicial scrivener, the Defendant borrowed money from F to a certified judicial scrivener office and prepared a loan certificate.

The Defendant first received KRW 50 million from an account under the name of theO on June 3, 2013, and then made a balance certificate, and repaid the above KRW 50 million.

④ In order to join an incorporated association from a certified judicial scrivener, the Defendant heard that capital of KRW 100 million is needed, and again borrowed KRW 100 million from the F on June 14, 2013.

After making a certificate of balance in this case, the Defendant repaid the above KRW 100 million again.

The defendant shall deliver the above balance certificate to a certified judicial scrivener and shall be the incorporated association of this case.