The crime of false entry in the authentic copy of a notarial deed or false entry in the official electronic record, etc. (hereinafter referred to as “the crime of false entry in the authentic copy of a notarial deed”) under Article 228(1) of the Criminal Act is a crime under which the benefit and protection of the law is to guarantee the public credibility of the official document, the special credibility of which is recognized, and is established when a public official makes a false report contrary to the truth and makes a false statement contrary to the truth and makes such statement or recording inconsistent with the substantive relationship.

(see, e.g., Supreme Court Decisions 2001Do5414, Jan. 27, 2004; 2014Do2415, Feb. 15, 2017). “False fact” refers to the fact that has an important meaning in relation to rights and obligations is contrary to the truth.

(see, e.g., Supreme Court Decision 2012Do12363, Jan. 24, 2013). In a case where promoters, etc. of a stock company can be deemed to have established by registering the establishment of a company in accordance with the requirements and procedures for the establishment of a company under the Commercial Act, etc., the registration of establishment of the company and the details thereof do not constitute a false fact as stated in the crime of false entry in the authentic copy

At the time of incorporation of the Company by promoters, etc., there was an intention or purpose of crime using the Company without actually operating the Company.

solely on the ground that a company did not have any substance of business, such as human resources and material organization, cannot be deemed to have recorded false facts in the corporate register.

(see, e.g., Supreme Court Decision 2019Do9293, Feb. 27, 2020). The lower court acquitted the Defendants on the part of the facts charged regarding false entry into and exercise of public electronic records, etc., on the corporate register, the part where the Defendants entered false facts in the corporate register by registering the incorporation of the Defendants, even though they did not have established a stock company, and exercised such false facts.