1. The judgment below is reversed.

2. The defendant shall be punished by imprisonment with prison labor for a year and a fine of twelve billion won.

3. The defendant is above.

1. Summary of grounds for appeal;

A. The Defendant committed the crime of this case in collusion with C and did not commit the crime of this case by making it easier for the Defendant to commit the crime of this case by misunderstanding of facts or misunderstanding of legal principles by lending the name to C, thereby establishing a corporation D (hereinafter “D”) and E (hereinafter “E”).

B. The lower court’s sentence of unreasonable sentencing (one year and six months of imprisonment and a fine of twenty-four billion won) is too unreasonable.

2. Determination

A. 1) In order to establish a joint principal offender under Article 30 of the Criminal Act as to the assertion of misunderstanding of facts or misapprehension of the legal doctrine, it is necessary to implement the crime through functional control based on the joint doctor. Here, the intention of joint processing is insufficient to recognize another person’s crime and to accept it without restraint, and it should be one of the two to commit a specific criminal act with the intention of joint consent, and it should be transferred to the execution of one’s own intention by using another’s act.

(See Supreme Court Decision 2002Do995 Decided June 24, 2004, etc.). Since the essence of such co-principal is functional control by division of roles, the co-principal is distinct from each other in that he/she has no control over the functional act by the co-principal (see, e.g., Supreme Court Decision 88Do1247, Apr. 11, 1989). Furthermore, in the co-processed relation between two or more co-offenders who are co-processed in a crime, the conspiracy does not require any legal fixed punishment, but is only a combination of intent to realize the crime by combining two or more persons in a single crime, even if there was no mother process of the whole, if there was a combination of intent by either successively or implicitly through several persons, the conspiracy relationship is established, and such conspiracy is established.