The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

5 million won shall be additionally collected from the defendant.

1. Summary of grounds for appeal;

A. Although there was no intention to operate a company with regard to the misapprehension of the legal principles as to false entry into public electronic records, etc., and the exercise of false entry into public electronic records, there was an intention to establish a company in the name of the company, and in fact, the company was established, and the account was established in the name of the company, it cannot be deemed that there was no company.

Therefore, insofar as the establishment of the company by the defendant is not invalidated by judgment, even if the defendant reported the establishment of the company to the public official in charge of the company and entered the company into the commercial electronic register information system, this does not constitute an act of false reporting to the public official, and the statement does not constitute an act of false recording.

Nevertheless, the lower court erred by misapprehending the legal doctrine, which found the Defendant guilty of this part of the facts charged.

B. The Defendant asserts that, as the sentence imposed by the lower court (two months of imprisonment, additional collection of KRW 20 million) is too unreasonable, the prosecutor is too uneasible and unfair.

2. Ex officio determination

A. In the trial of the court below, the prosecutor added to the portion of the total amount of capital paid in the part concerning the false entry into public electronic records, etc., and the use of false entry into public electronic records, etc., and applied for changes in the indictment as follows. Since this court accepted the above application and changed the subject of adjudication, the judgment below cannot be maintained any more

However, despite the above reasons for ex officio reversal, the defendant's assertion of misapprehension of legal principles is still subject to the judgment of this court, and this is examined.

B. The revised defendant and B, according to the above public offering, did not intend to hold the corporation by actually paying the capital, shall establish a corporation C, and shall issue a certified judicial scrivener with a certified copy of the defendant's resident registration, certificate of personal seal impression, etc. necessary therefor.