The judgment of the court below is reversed.

Defendant

A shall be punished by a fine of KRW 3,000,000.

Defendant

A does not pay the above fine.

1. Summary of grounds for appeal;

A. Defendant A (1) misunderstanding of facts is limited to only the approximate talks about the payment of the share capital of this case with the money transferred from N, and there was no order to immediately withdraw and return the share capital after lending money from H. The Defendant A did not have the intent to make the best payment in this case, and it does not constitute a fraudulent entry in public electronic records, etc., which is premised on the best payment.

Nevertheless, the court below found Defendant A guilty of all the facts charged of this case. Of the judgment below, there is an error of law by misunderstanding the facts about Defendant A and affecting the conclusion of the judgment.

(2) In light of the circumstances of the establishment, shareholders composition, dividend, decision-making structure, etc., F Co., Ltd. of the Commercial Act differs from that of the general stock company under the Commercial Act. Therefore, the penal provision of the crime of fictitious payment under the Commercial Act cannot be applied to the instant company.

Nevertheless, the court below also applied the above penal provision to the company of this case. Of the judgment below, there is an error in the misapprehension of legal principles as to the crime of disguised payment in part against Defendant A.

(3) The sentence imposed by the lower court on Defendant A (a fine of three million won) is too unreasonable.

B. Defendant B (1) misunderstanding of facts does not know at all about the process of the payment of the share price of this case, nor did there be any fact that Defendant B participated in the inaugural general meeting of F Co., Ltd. or prepared a report on the payment of share price. Defendant B did not have participated in the act of constructive payment of this case.

Nevertheless, the court below found Defendant B guilty of the charge of fictitious payment. Of the judgment of the court below, there is an error of law by misunderstanding the facts about Defendant B, which affected the conclusion of the judgment.

(2) The sentence imposed by the lower court on Defendant B (a fine of KRW 2.5 million) is too unlimited.