When the defendant does not pay the above fine, 100,000 won.

No one may lend the means of access while receiving, demanding or promising any compensation in using or managing the means of access under the Electronic Financial Transactions Act.

Nevertheless, around 18:00 on May 10, 2018, the Defendant borrowed a borrowed account from his name-free persons before the Busan Dong-gu C department stores, in order to reduce or exempt taxes. The Defendant received a proposal that “The Defendant would offer KRW 3 million to KRW 5 million per head or KRW 5 million per head,” and accepted the proposal, and sent the e-mail card to the police officer who disguisedd the e-mail card’s account (E, F), G bank account (H), and I bank account (J) in the name of the Defendant.

Accordingly, the Defendant promised to provide compensation and lent the means of access.

Summary of Evidence

1. Defendant's legal statement;

1. Application of internal investigation reports, records of seizure and the list of seizure, evidence of seizure, and statutes submitted voluntarily;

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

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

1. Selection of an alternative fine for punishment;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. The crime of this case on the grounds of sentencing under Article 48(1) of the Criminal Act is committed by leasing four means of access, which is disadvantageous to the nature of the crime.

However, it is more favorable for the Defendant to recognize the facts charged and arrest the means of access immediately after the lending, and have not been actually used for crimes, such as scams, etc., and the Defendant has no record of punishment for the same kind of crime prior to the instant case.

In addition, the defendant's age, character and conduct, environment, means and results of crimes, and the circumstances after crimes, etc. shall be determined as ordered by taking into account the various sentencing conditions shown in the trial process of this case.

[Attachment Criteria] -.