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

On September 2018, the Defendant: (a) received a proposal from a person who was unable to know his/her name after reporting and communicating text messages to a police officer (hereinafter referred to as “the foregoing person”); and (b) received a request from a tax office to establish a corporation and to transfer documents requested after registering the establishment of a corporation, and (c) conspired with the above person to establish a so-called “age corporation” without the intention to operate the corporation.

1. On September 19, 2018, according to the above public offering, the Defendant violated the Commercial Act deposited KRW 30 million in cash received from the said person as a share capital for the establishment of a stock company B at an unspecified place on or around September 19, 2018, and received a certificate of deposit balance in the name of the Defendant and used it for the establishment of the corporation thereafter. On September 20, 2018, the Defendant withdrawn KRW 30 million of the share capital deposited as above in cash and returned it to the said person.

Accordingly, the defendant conspireds with the above person to make a disguised payment for share capital.

2. In accordance with the foregoing public offering, the Defendant prepared documents, such as a balance certificate in the name of the Defendant, resident registration certificate, etc. necessary for the establishment of a juristic person, in the vicinity of Daegu-gu E from September 2018 to October 1, 2018, along with the person mentioned above, in accordance with the public offering, and the foregoing certified judicial scrivener appointed the documents to a certified judicial scrivener whose name is unknown, and submitted them to the Daegu-gu District Court on October 1, 2018, on the following grounds: “F buildings in the name, office, and office, office, and office, office, lease and sale business, etc. made by the said person by filing an application for registration of establishment with the public official in charge of the said public official, who received 30,000,000,000,000,000, 30,000,000,000,000,000 clothes, clothing products, and sales business, etc.”