However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

No person shall borrow or lend any means of access used in an electronic financial transaction while receiving, demanding or promising the payment.

Nevertheless, on January 11, 2019, the Defendant borrowed a e-mail from a person who has no name but to use the e-mail card to pay KRW 2 million to another person for tax reduction or exemption. When lending the e-mail card, the Defendant received a proposal and consented thereto, and then sent a e-mail card connected to the Defendant’s account under the name of the E (F) from the D Net Natural Point located in the Geumcheon-gu Seoul Metropolitan Government (Seoul Metropolitan Government) around the 28th day of the same month.

Accordingly, the defendant agreed to receive compensation and lent the means of access to electronic financial transactions to others.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes of 20 copies and printed out photographs; and

1. Relevant Article 49 (4) 2 of the Electronic Financial Transactions Act and the main sentence of Article 6 (3) 2 of the same Act concerning criminal facts and the selection of imprisonment with prison labor;

1. The suspended sentence imposed on the grounds of sentencing under the main sentence of Article 62(1) of the Criminal Act, in light of the favorable circumstances, such as the risk of the instant crime, the Defendant’s wrong behavior, etc., and other conditions of sentencing, including the Defendant’s previous conviction, age, family environment, motive and circumstance of the relevant crime, and the circumstances after the crime, etc.,