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.

From June 23, 2009 to December 31, 2015, the Defendant, who operates D (business registration number E) which is a place of business exempt from tax in Daegu-gu Dong-gu, Daegu-gu, shall not lend the name of a credit card merchant to another person.

Nevertheless, between June 201 and May 2015, the Defendant, as a credit card member store, lent the name of the credit card member store to the above F, such as having customers entering the Daegu-gu GH (business operator number I), a taxable business place operated by her husband F, settle accounts in the name of the Defendant’s credit card member store, and let him/her trade the total amount of sales amount of KRW 298,656,00.

Accordingly, the defendant lent the name of the credit card merchant to another person.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes, such as a written accusation, a written identification for each member trading account, and a service contract, such as free lease of card terminals;

1. Article 70 (4) 6 and Article 19 (5) 4 ( comprehensively referred to as "elections of imprisonment," excluding punishment) of the Act on Special Cases concerning relevant criminal facts and the finance business specializing in creditling the option of punishment;

1. On the grounds of the suspended sentence under Article 62(1) of the Criminal Act, the sentencing conditions indicated in the records of this case, such as the following circumstances and the Defendant’s age, sex, family relation, family relation, home environment, motive and means of the crime, and the circumstances after the crime, shall be determined in full view of the sentence as ordered.

Unfavorable circumstances: The Defendant lent the name of the credit card merchant to another person for a long time, and the size of the transaction made through the lending of the above name is also reasonable.

A favorable circumstances: F, who borrows the name of credit card member stores, appears to have paid all additional value taxes, etc. added to this case.

The defendant, as a first offender, shows a attitude that misunderstandings himself.