(1) If a person set forth in Article 622 (1) has committed an act of disguising a payment for the subscription price or the fulfillment of an investment in kind, he/she shall be punished by imprisonment with labor for not more than five years or by a fine not exceeding 15 million won. <Amended by Act No. 3724, Apr. 10, 1984; Act No. 5053, Dec. 29, 1995>
(2) The provisions of paragraph (1) shall also apply to a person who has consented to or has mediated an act mentioned in paragraph (1). <Amended by Act No. 3724, Apr. 10, 1984>