The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 1,000,000.

Defendant

A The above fine shall be imposed.

1. The summary of the grounds of appeal in full view of the following facts: (a) Defendant A withdrawn KRW 95 million from Defendant B Co., Ltd. (hereinafter “Defendant Company”) upon completion of the registration of the establishment and the registration of the construction business; and (b) the repayment of the principal’s marina loan; and (c) the amount of KRW 120,000,000 to Defendant Company’s account was deposited in five months thereafter; and (d) at the time of committing the instant crime, Defendant A had the intent to commit the most principal offense; and (c) Defendant A violated Defendant Company’s equity balance.

must be viewed.

On the premise different from this premise, the judgment of the court below erred by mistake of facts.

2. Determination

A. The summary of the facts charged in the instant case is a corporation established for the purpose of building construction business and facility maintenance and management business, and Defendant A is the representative director of the Defendant company.

1) Defendant A) Violation of the Commercial Act is the representative director of Company B in Daegu Seo-gu, and the Defendant was willing to make the payment of the said Company’s share capital by temporarily borrowing part of the capital required for the registration of incorporation of the said Company from financial institutions and repaying the borrowed money after paying the share capital.

On June 13, 2016, the Defendant: (a) deposited KRW 300,000,000, including KRW 95,000,000 temporarily borrowed from the branch office in Seogu Daegu, Daegu, Daegu, Daegu, 92 at the branch office in the said Daegu, under the name of the Defendant; (b) issued a deposit certificate of KRW 300,000,000 from the said Nonghyup; (c) registered the incorporation of the Defendant; and (d) transferred its capital to the said company’s account on the 20th of the same month; and (c) transferred its capital to the said company’s account;

7. 7. Preparation of a diagnosis report on financial management conditions necessary for registration of construction business, and then withdrawal of 95,000,000 won on the 19th of the same month and make the most possible payment of capital by repaying loans to financial institutions.

B) On June 13, 2016, the Defendant was a Daegu District Court located in 212, Daegu Dong-gu, Daegu District Court on June 13, 2016.