All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is that Defendant A did not lend the name of J Co., Ltd. which he operates as the representative director to Defendant C and D, Defendant C and D did not borrow the name of J Co., Ltd., and Defendant B did not arrange it. Thus, the judgment of the court below which found Defendant B guilty of the facts charged in this case was erroneous in misunderstanding of facts, and even if it is not for domestic affairs, the punishment of each judgment of the court below (5 million won) against the Defendants is too unreasonable.

2. On April 20, 201, the lower court, based on the evidence, found that the owner G (owner L) contracted the construction cost of the 1.1891 billion won to M Co., Ltd. (hereinafter only referred to as M) on April 20, 201, Defendant C, and D constructed reinforced concrete construction (hereinafter referred to as the “instant construction”) on the 10th floor of the above construction; Defendant C and D had Defendant C and D obtain a license for the instant construction from M Co., Ltd. on August 26, 201 under the name of the owner of the instant construction without obtaining a specific construction license for the instant construction; Defendant D had the owner of the instant construction from M Co., Ltd. (hereinafter referred to as “I”) obtain a license for the instant construction cost of KRW 100,000,000,000 from the owner of the instant construction; Defendant J had it obtain a license for the instant construction cost of KRW 300,000,000 from the owner of the instant construction work.