A. C was established on April 29, 2014 by designating the following as promoters: “D” type of business; “E and F (Plaintiff’s omission)” type of business, “B” type of business, and “B” type of business (F H H’s representative director; hereinafter “F’s representative director”); but, on the other hand, the Defendant was established as a plastic company and plastic type of business.

After the establishment of the defendant, C and F were each internal directors, and E were appointed as auditors.

B. At the time of the Defendant’s establishment, the shares issued were 5,000 shares (one share price: 10,000 shares). C, 2,400 shares, E, shares (2,300 shares; hereinafter “instant shares”), and 300 shares, respectively, were held by E, and E transferred the instant shares to the Plaintiff around July 2014.

C. F and E retired the Defendant due to the conflict of opinion with C on May 8, 2015.

C On July 21, 2015, although the Plaintiff did not receive the instant shares from the Plaintiff, the Plaintiff prepared a false statement of transfer transaction of stock certificates or shares and a false statement of revised tax base of securities transaction tax as if the Plaintiff were transferred the instant shares, and submitted them to the competent tax office, respectively. The Defendant changed the shareholder name in the shareholder registry to C with respect to the instant shares.

E. On March 15, 2017, the Plaintiff filed a complaint against C as the crime of forging private documents and the crime of uttering of the aforesaid investigation document with respect to “detailed statement of transfer or transaction of shares,” etc. On March 15, 2017, upon receiving a summary order of KRW 3,000,000, C filed a petition for formal trial, and on February 14, 2018, upon receiving a judgment of conviction of KRW 1,50,000 (in a trial proceeding, the name of the crime was changed to the crime of uttering of private electronic documents and the crime of uttering of private electronic documents through modification of the indictment). The judgment became final

【Reasons for Recognition】 The descriptions of evidence Nos. 1 through 7, 11, 2, 3, 6, 7, 22, and 23, and the purport of the whole pleadings

2. Determination

A. According to the above facts of recognition as to the cause of the claim, the change of entry into C of the instant shares is possible.