A. Of the case of Defendant A and B (Defendant A did not appeal to the second judgment) 1, Defendant A and B (Defendant A did not appeal to the second judgment) with regard to the violation of the Commercial Act concerning corporations listed in the table of crime (hereinafter “crime list”) Nos. 1 of the first judgment among the cases of the lower court 2019Dahap283, Defendant A and B did not participate in the crime of violation of the Electronic Financial Transactions Act concerning the companies listed in the table of crime No. 1 of the first judgment of the lower court (hereinafter “crime list”), the non-entry of public electronic records, and the exercise of the non-public electronic records, and the violation of the Electronic Financial Transactions Act concerning each account listed in No. 1, 2, and 4 of the table of crime committed with Defendant A and B, etc. around June 2015, and around October 30, 2014, the number of months prior to the establishment of the ownership payment and the transfer of the account in the name of M.

(2) M was engaged in business operations for a certain period after D was established for actual business operations.

The AE Bank account in the name of M listed in the No. 1 and No. 2 of the Crime List (2) was opened on November 14, 2014, and the AE Bank account in the name of M listed in the No. 4 on June 16, 2015, respectively. Each of the above accounts is an account entirely unaware of Defendant A and B, and it is apparent that Defendant A and B were all the co-offenders and the accounts opened prior to the commission of the crime.

(3) Nevertheless, the first instance judgment convicting of this part of the facts charged is erroneous and adversely affecting the conclusion of the judgment by misunderstanding the facts and erroneous interpretation and application of the relevant statutes.

B) As to the violation of the Electronic Financial Transactions Act with respect to each account listed in Nos. 112-115 of the List of Offenses (2) among the 2019Gohap283 cases, four accounts listed in No. 112-115 of the List of Offenses (2) are listed in No. 112-115 of the List of Offenses (hereinafter “ID”).

(E) and the KIE (hereinafter referred to as “IE”);

(2) The A and B are the accounts in the name of an investigative agency and are issued in the region at all times, and the Defendant A and B have not opened an account in the region at all times. (2D and each representative AZ of the IE are under the direction of BA at the investigative agency.