The screen above is one of the results from a search for "Freund" as a last name in Scott County, Iowa, in the Civil War Draft Registrations Records (1863-1865) at Ancestry.com. I'm not exactly certain what made someone think "Panl" was a first name. I'm not even certain what it could be an abbreviation for.
The image below is from the actual record. It really appears to be Paul Freund as the 37 year old on line 2 of this image.
Astute readers will notice that there is also a forty year old Peter Freund listed. Turns out they are brothers, but that's not clear from this listing.