If the defendant does not pay the above fine, KRW 100,000.

No person shall borrow or lend any medium access to electronic financial transactions while demanding or promising the payment therefor.

Nevertheless, on April 21, 2017, at the Defendant’s residence located in Bupyeong-gu Incheon, Bupyeong-gu, Incheon, the Defendant lent the electronic financial transaction access media by delivering 4 copies of the physical card linked to the Kwikset-gu (C, D), the Nonghyup Account (E), and the Kwikset-si (F) through Kwikset-based service article, and providing passwords to Kwikset-si messages by providing a license fee of KRW 2,100,000 per each account, in which the Defendant borrowed the account to be used to reduce or exempt taxes from the liquor company.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. Application of the details of transactions with automatic entry and withdrawal, details of transactions with entry and withdrawal, details of transactions with agricultural banks, and copies of bankbooks to each statute;

1. Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions concerning the facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of an alternative fine for punishment;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The sentencing of Article 334(1) of the Criminal Procedure Act on the Aggravated Punishment of the Provisional Payment Order is highly likely to be criticized in consideration of the fact that some of the access media leased by the Defendant was used for a crime

However, considering all the circumstances revealed in the instant case, such as the fact that the Defendant appears to have no profit from the crime of this case, the fact that the Defendant had recognized the crime from the investigation process, the first offender, and the Defendant’s age, sex, environment, background and motive of the crime, circumstances after the crime, etc., the punishment as ordered shall be determined by taking into account all the circumstances revealed in the instant case, including the following: