2. Defendant B shall be punished by a fine of five million won.

1. On April 2016, Defendant A, upon receiving a proposal from a person in an unsound name, proposed to the effect that “I will give KRW 200,000 per month when opening and transferring a corporate account”, Defendant A, who did not have a nominal entity, opened an account in the name of that company, opened an account in the name of that company, and took place to transfer that account.

A. (1) On May 2, 2016, the Defendant filed an application for registration of incorporation of a limited company with the head office as Seoul Yeongdeungpo-gu Seoul Metropolitan Government E and B119, when submitting documents necessary for the establishment of a limited company, such as an office lease agreement and a certified copy of resident registration, at the Seoul Southern District Court, Yeongdeungpo-gu Seoul District Court registry located in 1A, Yeongdeungpo-gu, Yeongdeungpo-gu, Seoul, Seoul, as well as documents necessary for the establishment of a limited company through a certified judicial scrivener office.

However, the Defendant, at the beginning, filed an application for the establishment of a corporation with the intention of opening an account in the name of a financial institution in the name of the juristic person for a certain amount of consideration, and filed an application for the establishment of a limited liability company D, which has no substance as a "defluent company", and did not pay its capital. The Defendant, including the absence of the head office, did not intend to establish and operate a limited company D for the purpose of advertising and promotion by proxy.

Nevertheless, the defendant filed an application for the establishment registration as above and caused the registration public official who is aware of such fact on the same day to enter the above registered matters in the commercial registration information system which is an official electronic records.

Accordingly, the defendant made a false report to record false facts in the commercial registration information system, which is the same electronic records as the original copy of a fair deed, and held it by allowing access to it around that time.

(2) On June 24, 2016, the Defendant F of the Limited Company F is a certified judicial scrivener whose name is not the name in the division of the registration of the 129 Incheon District Court Branch Branch of the 129 Incheon District Court.