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

Except as otherwise expressly provided for in any other Act, no one shall borrow or lend any access medium to secure the authenticity and accuracy of users and details of electronic financial transactions while receiving, demanding or promising to receive compensation therefor, or keep, deliver or distribute such medium.

The defendant lends a physical card to be used for the reduction of or exemption from taxes of liquor companies to KRW 2,00,000 per share card.

“On May 2, 2018, after receiving the word “the name unclaimed box,” one copy of the physical card, which is linked with the Defendant’s name bank account (Account Number: D), the former North Bank account (Account Number: E), and the Agricultural Cooperative account, was issued to the person in distress, and was sent to the person in writing prior to the date of issuance as above, prior to the date of issuance, the above card’s password was known to the person in falsity.

Accordingly, the Defendant lent three copies of the above physical card, which is a access medium used in electronic financial transactions, to demand or promise compensation.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. A report on investigation;

1. Application of the statutes governing each of the financial transaction information and the Kakao Stockholm message;

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 imprisonment with prison labor chosen;

1. The reason for sentencing under Article 62(1) of the Criminal Act ( considered favorable circumstances among the reasons for sentencing as follows) is that the Defendant recognized the instant facts charged and expressed his intention of reflection against the mistake, and that the Defendant is the primary offender, etc. favorable to the Defendant.

However, "Access media" such as physical cards are various kinds of tax-related crimes, such as the issuance of a false tax invoice through a bombing company, which promotes serious gambling, such as various property crimes such as scaming fraud, or Internet gambling.