All appeals are dismissed.

The grounds of appeal are examined.

1. As to the Defendants’ grounds of appeal (1) As to the part on the Defendants’ ground of appeal, the lower court acquitted the Defendants on the grounds that the Defendants, on the ground that there was no intention to establish and operate a stock company, on the ground that the Defendants prepared false documents for the purpose of obtaining a loan, and filed an application for registration of incorporation for the purpose of obtaining a loan, even though they did not intend to operate the company in accordance with the purpose stipulated in the articles of incorporation, on the ground that the Defendants did not have proven any crime as to the portion on the use of public electronic records, etc., and the use of public electronic records, etc.

(2) In a case where the promoters, etc. of a stock company can be deemed to have established by making a registration of incorporation 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 incorporation of the company and the details thereof shall not be deemed to constitute false facts as stated in the crime of false entry in the authentic copy

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 the substance of its business, such as human and physical organization, cannot be deemed to have recorded false facts in the corporate register.

(3) Examining records according to the aforementioned legal principles and evidence duly admitted and investigated, the reasoning of the lower judgment is somewhat inappropriate. However, the lower court did not err by misapprehending the legal doctrine on the sole basis that the Defendants filed an application for registration of incorporation of a corporation with the intent to actually operate the company at the time of the establishment of a company.