All appeals filed by the Defendants and by the Prosecutor against Defendant A are dismissed.

1. Summary of grounds for appeal;

A. Defendants 1) In the event of false entries and events such as violation of the Commercial Act and public electronic records against Defendant A, Defendant A paid KRW 200 million to Defendant B Co., Ltd. (hereinafter “Defendant Company”) and did not recognize that the act of withdrawing KRW 195 million from the payment of the share money of Defendant B Co., Ltd. constitutes a violation of the Commercial Act, and there was no intent to make the most payment.

On such premise, the court below found the defendant guilty of the violation of the Commercial Act, the violation of the Commercial Act, the violation of the public electronic records, and the violation of the accompanying death, which affected the conclusion of the judgment.

2) Defendant Company violated the Framework Act on the Construction Industry with respect to the Defendants, after the lapse of four months after payment of 200 million won as stock price, was issued a facility maintenance and management business license from the competent authority. Thus, Defendant Company violated the Framework Act on the Construction Industry.

shall not be deemed to exist.

However, the lower court, which found the Defendant guilty of this part of the facts charged, erred by misapprehending the facts and adversely affecting the conclusion of the judgment.

B. The punishment sentenced by the court below to Defendant A (2 million won in penalty) is too unhued and unfair.

2. Determination

A. The defendants' assertion 1) The most serious crime of the payment under Article 628 (1) of the Commercial Act is to regulate the act of putting the intent of the law in order to be faithful to the company's capital. Thus, in the case where the payment of the subscription money was made in form or temporarily without the company's intent to secure the company's capital through deposit of the subscription money with the bank, and the company withdraws the subscription money immediately after the completion of the procedure for the registration of establishment or capital increase by receiving a certificate of payment of subscription money, barring special circumstances where the use was made for the company.