All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The imprisonment (six months of imprisonment) imposed by the first instance court on Defendant A (unfair imprisonment) is too unreasonable.

B. Defendant B (misunderstanding of facts or misunderstanding of legal principles, and unreasonable sentencing) 1) misunderstanding of facts or misunderstanding of legal principles (1) merely lent capital increase to A, not lending capital increase by A with the knowledge that he/she intended to make a fictitious payment, and 2) Even if the Defendant was aware of the lending of the money for the purpose of funding A, such circumstance alone cannot be deemed as a joint principal offense for the crime of aiding and abetting under Article 628(1) of the Commercial Act, an identification offender. Nevertheless, the first instance judgment which convicted the Defendant on the ground that he/she conspiredd with A with A with intent to commit a crime with intent to make a disguised payment, was erroneous, or erroneous, which affected the conclusion of the judgment by misapprehending the legal principles of a joint principal offense with respect to his/her identity. 2) The sentence (two months imprisonment) sentenced by the first instance court of unfair sentencing

2. Determination on Defendant A’s grounds for appeal

A. In the instant case where there is no change in the sentencing conditions that would be specifically considered in the appellate court’s judgment on the assertion of unfair sentencing, taking into account the various circumstances, including the Defendant’s age, character and conduct, environment, family relationship, motive, means and consequence of the crime, and circumstances after the crime, it is difficult to deem that the sentence imposed by the first instance court is too heavy beyond the scope of the sentencing discretion.

Therefore, the defendant's above assertion of unfair sentencing is not accepted.

B. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act.

3. Determination on Defendant B’s grounds of appeal

A. From the beginning of judgment on the assertion of mistake of facts or misapprehension of legal principles, the company's payment of stock price in the form or temporarily without intent to secure the company's funds shall be paid, and this money shall be deposited in the bank.