except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

On March 22, 2018, the Defendant accepted the proposal to the effect that “after establishing a corporation under the name of the Defendant, an account is opened in the name of the corporation and an account is opened in the name of the corporation and KRW 300,000,000,000,000,000,000,000,000,000 won per share.”

1. On April 2018, the Defendant had B file an application for the registration of incorporation of a limited liability company with the content, such as the Defendant’s identification card, seal imprint, certificate of personal seal impression, and resident registration, in the office located in Nam-gu Incheon Metropolitan City, Incheon Metropolitan City, the name of the Defendant in the registration state of the Incheon District Court on April 20, 2018.

However, the defendant established a limited liability company D and opened an account in its name, and only planned to transfer the passbook, cash card, etc. to the above B, and there was no actual establishment of the limited liability company D, which is the defendant director, or the actual payment of KRW 10,000,000.

Nevertheless, a public official who is not aware of such false fact has entered it in the whole certificate of the registered matters of the above limited liability company D, which is a public electronic record, in accordance with the application of the defendant, and stored it so that many unspecified people can read it.

Accordingly, the defendant, in collusion with B, made a false report to the public official, made a false report to record false facts in the same electronic record as the original of the notarial deed and exercised it by having him keep it.

2. Any person who violates the Electronic Financial Transactions Act shall lend or promise to transfer the means of access in the use and management of the means of electronic financial transactions.