All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts or misunderstanding of legal principles, Defendant B, while transferring F Co., Ltd. (hereinafter “instant company”) to H, did not sign and seal 20 copies of the check number table, including check number G (hereinafter “the check number table of this case”) received from the bank opening the current account, and simply delivered H with the check number table, and did not issue the check number table of this case, the lower court erred by misapprehending the facts that found the Defendants guilty or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

B. Each sentence of unfair sentencing (Defendant A: fine of 500,000 won, Defendant B: fine of 2.5 million won) by the lower court is too unreasonable.

2. Determination:

A. The lower court acknowledged the assertion of mistake of facts or misapprehension of legal principles as follows: ① Defendant A lent the name of the representative director of the instant company to Defendant B on condition that Defendant B would receive KRW 1 million per month from Defendant B around 2008; ② Defendant B, a de facto operator of the instant company, decided to transfer the instant company to H on condition that Defendant A continues to serve as the representative director of the instant company on or around January 201, 201, when it was difficult to operate the instant company, and sought understanding on the above transfer to Defendant A; ③ the Defendants visited the financial branch of the NAF, a bank bank of the NAF, the Bank of Korea, to visit the financial branch of the instant company; ③ the Defendants visited the financial branch of the NAF, the Bank of Korea, a bank bank of the number of shares of the instant company, and delivered 20 copies of the instant shares, including the number of shares per 1,000,000 won per face value and 20,000 won per share, and the number of shares per Defendant B received 1, in its name.