However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

No credit card merchant shall conduct a transaction by credit cards in the name of another credit card merchant.

The defendant is a person who runs the wholesale and retail business of agricultural and fishery products and industrial products under the name of "C (business registration number: D)", and the defendant's debt accumulated and forced execution on the above C's sales claims, etc., he thought that he would receive the above C's sales payment using a credit card terminal under the name of another credit card merchant.

1. The Defendant, who committed the crime of using the name of E, had a credit card transaction in the name of another credit card merchant by installing the credit card terminal in the name of E (business registration number) of the Defendant’s spouse from January 2015 to June 2017, and settling the sum of KRW 1,429,195,59 in the name of another credit card merchant.

2. The Defendant used H’s name from September 2015 to April 2016, trading credit cards in the name of another credit card merchant by installing a credit card device in the name of H (business registration number) operated by the Defendant’s child I and settling the total amount of KRW 154,207,878 via such device over 280 times.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the tax office; and

1. F's certificate;

1. Application of Acts and subordinate statutes to a written on-site inspection of suspected credit card disguised franchises;

1. Article 70 (3) 3 of the Specialized Credit Finance Business Act and Article 19 (5) 3 of the Specialized Credit Finance Business Act and the choice of punishment concerning facts constituting an offense;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;