B shall be punished by a fine of 3,000,000 won.

Defendant

B If the above fine is not paid, 100,000 won.

A is a person who operates a tax accounting corporation's branch office in the building of Jeonbuk-gun, and Defendant B is the head of the office of the above branch office, and Party E is an employee of the above branch office in the form of relationship A.

1. On October 05, 201, Defendant B and E submitted a receipt to the effect that Defendant B, an employee of the above company, invested 500 units (50 million won) and 500 units (50 million won) and E paid money in the corresponding amount, when they applied for the registration of incorporation of “F of an agricultural company” at the Jeonju District Court’s branch office in the Jeonju District Court’s branch office in Eup/Myeon, which was located in the preceding North Korea’s branch.

However, the defendant and E did not actually pay the above investment amount.

Accordingly, the defendant and E acted in collusion to make an application for the establishment registration of a limited company of the agricultural company.

2. On May 201, 201, Defendant B and E filed an application for registration of incorporation of a limited liability company with the content that, although the former District Court was in fact paid KRW 100,000,000, the former District Court was in the vice registry of the branch court of Jung-Eup branch in the previous north north northwest, Defendant B and E filed an application for registration of incorporation of a limited liability company with the content that, while filing an application for registration of incorporation of a limited liability company F, the said corporation paid KRW 100

A public official in charge of the above registration, who is unaware of such circumstance, entered the electronic data processing system in order to complete the registration of incorporation of a limited liability company in the corporate register, and kept the electronic data processing system in which the aforementioned false facts are recorded.

Accordingly, in collusion with E, the defendant made a false report to a public official, and made it recorded false facts in the corporate register which is the same electronic record as the original of the authentic deed, and exercised it by having it kept in the electronic register.

3. Farmland in violation of the Farmland Act shall be used for his own agricultural management;