The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

Seized evidence 1 through 6, 8 through 22, 24 through 24.

1. Summary of grounds for appeal;

A. Fact-misunderstanding 1) In relation to false entry and event such as electronic records, the Defendant was not involved in the establishment of the re-corporation in the attached Table 1 through 17, 19, 20, 29, 43 through 46, and 58 of the daily list of offenses, and thus, cannot be established (the Defendant asserts to the same effect as to the re-corporation in the attached Table 1 through 8. However, as seen below, this part of the facts charged was corrected as to the re-corporation in the attached Table 1 No. 9 or 60 of the daily list of offenses, and thus, this part of the facts charged is not separately determined as to the above argument. 2) In relation to the violation of the Electronic Financial Transaction Act, as the Defendant participated in the crime from January 2016 to F, etc., and thus, the Defendant cannot establish a crime with respect to the re-incorporated account in the attached Table 21 to 35.

B. The sentence of the lower court’s improper sentencing (five years of imprisonment) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. In regard to the false entry, such as public electronic records, and the event, the Defendant did not participate in the establishment of the above corporation in that the files of “corporate.xlsx” in which the list of the corporations managed by the Defendant was entered are not included in the files of “corporate.xlsx” in the annexed crime list 1 through 17, 19, 20, 29, 29, 43 through 46, and 58.

The argument is asserted.

According to the evidence of the court below, it is recognized that the above corporations were established in the so-called "long-term factory" organized by F (an office which establishes and distributes a false old-age corporation).

From January 2016 to September 2016, the time when the foregoing corporations were established, the Defendant served as “Rod” to deliver documents related to the establishment of a corporation from F’s organization to a certified judicial scrivener, or to receive related documents from a nominal lender, and to receive the relevant documents from a bank as an agent of the old-age corporation, such as receiving a passbook from a bank as an agent of the head of a Tong.

The recognition is recognized.

In light of the defendant's role, the defendant F, E, and.