I copied the two files of a database sql server 2005
(1) Do you mean that the source server was version 2005 or the destination server or both?
Make sure that you use the same version of source and destination servers.
CREATE FILE encountered operating system error 32(error not found) while attempting to open or create the physical file 'C:\Program Files (x86)\Microsoft SQL Server\MSSQL.1\MSSQL\Data\syngeb.mdf'. (Microsoft SQL Server, Error: 5123)
(2) Make sure that you do the task using the administrator of the OS to open the SSMS (so you will have permissions to the files) and confirm that you put the files in the Data folder of the new server and not the for example a Data folder of a different instance (This will confirm that the SQL Server service account has the permission on folders where mdf and ldf files reside).
You can check where the data files of the system databases for example and try to put your files in the same location.
(3) If this did not solve your issue then please provide the exact query which you use for the action