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

Except as otherwise expressly provided for in other Acts, no person shall borrow or lend a means of access or keep, deliver or distribute a means of access with the knowledge that he/she is to use it for a crime or to be used for a crime.

Nevertheless, on August 2018, the Defendant sent a physical card connected to the B bank account (C) in the name of the Defendant through the selective distribution service, on the proposal to the effect that “a company is growing, and a company is required to reduce taxes for the growth of the company. If the account is sent to the company, it shall be calculated every week, and the amount of money corresponding thereto shall be loaned.”

Accordingly, the Defendant knowingly lent a means of access to a crime such as tax evasion.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to D by the police;

1. Application of Acts and subordinate statutes on transfers;

1. Relevant Article of the Act on Criminal Facts and Articles 49 (4) 2 and 6 (3) 3 of the Electronic Financial Transactions Act concerning the selection of punishment;

1. The reason for sentencing under Article 62(1) of the Criminal Act is that the Defendant lent the means of access, and the liability for the offense is not somewhat weak, such as the leased means of access is used for fraud.

However, the circumstances constituting the sentencing conditions indicated in the records of this case, such as the Defendant’s age, character and conduct, family relationship, family environment, motive and means of crime, and circumstances after the crime, etc., shall be determined as ordered by taking into account the following factors: (a) the Defendant’s first offender, etc.; and (b) the first offender, etc.