The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant, who did not conspired with C, did not make a false statement contrary to his memory.

B. The sentence of the lower court’s unfair sentencing (two months of imprisonment) is too unreasonable.

2. Determination

A. The following facts acknowledged by the court below as to the assertion of facts were duly adopted and investigated by evidence, namely, C opened a number of accounts with 19 accounts under the name of corporate E, D, and F, which it operates as its representative; C did not explain the same day; C was punished by a fine due to a violation of the Electronic Financial Transactions Act; C established D around March 2013; C was a representative of 3 corporations, including the above corporations; C opened 19 accounts under the name of 3 corporations including the above corporations; and delivered 19 accounts, passbooks, e-mail cards, etc. to the defendant and transferred 207 U.S. 17 U.S. 207 U.S. 207 U.S. 207 U.S. 207 U.S. 207 U.S. 3717 U.S. 207 U.S. 371). It rejected the defendant's allegation that the defendant was guilty on June 15, 2017

subsection (b) of this section.

Therefore, the defendant's above assertion is rejected.

B. Determination on the unfair argument of sentencing is made.