A Imprisonment with prison labor of 1 year and 4 months, Defendant B and C, Defendant D and E imprisonment with prison labor of 8 months, Defendant F.

The fact that “J” in the name of “2015 Highest 3340” was established and registered by establishing a company under the name of a third party as if the company actually operated the company by using the third party’s name, notwithstanding the absence of the actual intent to operate the company, the fact that the company used the name of the third party to open an account in the name of the juristic person by using it, in order to encourage K to acquire passbooks, cash cards, etc. connected with it, and sell them to the unspecified persons in the name of the juristic person. On June 2013, 2013, K to establish a false juristic person by using the same method, and to pay the price in the event of transfer of an access medium, such as passbooks, cash cards, etc. connected with the account.

The proposal was adopted by the J, and it was suggested that K established a floating legal entity with Defendant L, M, etc., and established a floating legal entity with the name of the legal entity, and proposed that the passbook, cash card, etc., which is an access medium connected with the former should be given to J for payment. After obtaining the consent of Defendant L, M, the defendant L and M recruited the representative provider together with the defendant L,O, P, Q, and suggested N, P, Q, Q, etc. to pay for the establishment of a legal entity and the opening of an account. At the same time, N,O, P, Q, etc. was approved by the consent of N, P, Q, etc., and accordingly, the establishment of a legal entity and the establishment of an account and the establishment of an account in the name of the legal entity, including the defendant A, R, T, U, V, W, X, X, Z, AB, AB, AE, AF, APE, AH, APE, APE, APE, AH, APE, AH, AH, APE, AM, AOS, AM, and Q, A.

1. Defendant A, in accordance with the foregoing public offering, such as a false entry into a public electronic record, and a false official electronic record, is located with K on June 20, 2014, 163, e.g., 163, Nam-gu, Incheon.