The appeal is dismissed.

The grounds of appeal are examined.

1. As to the violation of the Commercial Act, the crime of causing payment under Article 628 (1) of the Commercial Act is established in regulating any act that neglects the intent of the law in which any person intends to lose the capital of a company, with respect to any false entry in public or electronic records, etc., and any crime of causing payment is established in the form or temporarily, without any intention to secure the company’s funds through payment of subscription money, and in case where any person pays subscription money in public or temporarily, with the intention to deposit such money in a bank and withdraws the paid money immediately after obtaining a payment certificate from the bank and completing the procedure for registration of incorporation or registration of capital increase, unless there is any special circumstance that he/she used it for the company, even if the capital of the company does not increase substantially, and thus, it is established that

(2) On the other hand, in a criminal trial, the facts acknowledged in the final judgment of another criminal case related to the above-mentioned facts are significant evidence in the absence of special circumstances (see, e.g., Supreme Court Decision 2002Do3328, Oct. 25, 2002). In full view of the evidence duly admitted and examined, the lower court agreed with K to lend the acquisition price of new shares from the bond company B to K and withdraw the above acquisition price of the new shares as the check and return them to K after completing the commercial capital increase registration on the register. The instant Ecro contract is merely for creating a appearance such as the payment of the above new shares acquisition price to other directors, shareholders, etc. of the corporation I (hereinafter referred to as "I"). Defendant also prepared the minutes of this case, delivered the minutes of this case to B, and concluded the contract of this case, and recognized the violation of the Commercial Act among the facts charged.