.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of
providing falsified information to the SEC Office, etc.; (6) complexity of nature of action or tools used in action, for instance, using other people name or establishment of disguised company, etc.; (7
instigator or an abettor, etc.; (5) the complicated nature of the act or the tool used in committing such act, such as using a disguised name of other person or establishing a company for concealment, etc.; (6