All appeals are dismissed.

The grounds of appeal are examined.

1. According to the records on the Defendant’s appeal, after the Defendant submitted a written withdrawal of the appeal to the lower court on July 1, 2019, the Defendant filed a written statement of “statement of grounds for appeal” with the state appointed defense counsel on August 6, 2019.

The appeal by a state appointed defense counsel is unlawful, as it is filed after the right to appeal is extinguished.

2. As to the Prosecutor’s Grounds of Appeal

A. Where promoters, etc. of a stock company can be deemed to have established by registering the establishment of a company in accordance with the requirements and procedures for the establishment of a company under the Commercial Act and other Acts and subordinate statutes, the registration of establishment of the company and the details thereof shall not constitute the crime of false entry such as the original authentic document or the electronic record, unless there are any special circumstances.

At the time of incorporation of the Company by promoters, etc., there was an intention or purpose of crime using the Company without actually operating the Company.

solely on the ground that a company did not have any substance of business, such as human resources and material organization, cannot be deemed to have recorded false facts in the corporate register.

(See Supreme Court Decision 2019Do9293 Decided February 27, 2020). B.

The court below did not intend that Defendant et al. operate the company for the purposes prescribed in the articles of incorporation.

However, the first instance judgment which acquitted the Defendant on the ground that there was no proof of crime on the part of the instant facts charged, such as public electronic records, due to establishment of a corporation without actual operational intent, and on the part of the event, such as public electronic records of false entry, were not proven, to the effect that the Defendant, etc. did not have recorded false facts in the corporate register as long as he had an intention to establish a company.

C. Examining the reasoning of the lower judgment in light of the aforementioned legal doctrine, the lower court’s judgment is based on the crime of false entry, such as official electronic records, and the crime of uttering, such as official electronic records, etc.