The so-called "work loan" that makes a false transaction performance and makes a loan available to a financial institution by raising the credit rating of an individual by raising the credit rating of the individual, constitutes "the act on Real Name Financial Transactions and Confidentiality" under Article 3 (3) of the Act on Real Name Financial Transactions and Confidentiality (hereinafter "the Act on Real Name Financial Transactions") and other evasion of law, and since the defendant was aware that a person who is the principal offender was engaged in a transaction with a third party by using the defendant's account, there was an error of misconception of facts and misapprehension of legal principles that the court below acquitted the defendant of the facts charged in this case.

2. Determination

A. In full view of the following circumstances acknowledged by the records of the instant case, the lower court determined that it is difficult to view that the Defendant, at the time of the instant case, assisted the Defendant to conduct financial transactions under the real name of another person for the purpose of evading the law, to have been proven beyond a reasonable doubt, and that there is no other evidence to acknowledge otherwise.

① The facts charged in the instant case do not clearly describe the purpose of the principal offender, but seems to have used the Defendant’s account for the purpose of committing a telecommunications-based financial fraud.

However, in the instant case, although the Defendant was sent to the prosecution due to the suspicion of “Fraud”, the prosecutor indicted against the offense of aiding and abetting a violation of the Act on Real Name Financial Transactions and Guarantee of Secrecy, as shown in the instant facts charged, and even if examining the evidence submitted, it does not seem that the Defendant recognized the “telecommunications-based

② The ordinary meaning of evasion of the law, the legislative purpose, contents, and examples of the Act on Real Name Financial Transactions and Confidentiality (hereinafter referred to as “Act on Real Name Financial Transactions”).