All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court (six months of imprisonment, two years of suspended execution, and one hundred and sixty hours of community service) is too unreasonable.

B. Prosecutor 1) Since the Defendant applied for registration of incorporation as if the Defendant were actually in a company without any substantive substance, the above act by the Defendant constitutes “false report” which is a constituent element of the crime of false entry in public electronic records, etc., regardless of whether the above act of incorporation was effective, the lower court acquitted the Defendant of this part of the facts charged. 2) The sentence imposed by the lower court of unfair sentencing is too uneasible and unreasonable.

2. Determination

A. Examining the judgment of the court below in light of the purport of the Supreme Court Decision (Supreme Court Decision 2016Do19133 Decided February 3, 2017 and Supreme Court Decision 2017Do2429 Decided April 13, 2017), the court below is sufficiently acceptable to find the Defendant not guilty of this part of the facts charged on the grounds as stated in its reasoning, and there are no errors in the misapprehension of legal principles as alleged by the prosecutor.

Therefore, the prosecutor's argument is without merit.

B. The lower court sentenced two years of suspended execution and 160 hours of community service order to six months, taking into account the unfavorable circumstances and favorable circumstances to the Defendant.

When comprehensively considering the conditions of sentencing and the applicable sentences in the trial, the sentencing of the lower court is deemed to have exceeded the reasonable bounds of discretion, or the sentencing of the lower court is deemed to have exceeded the reasonable bounds of discretion.