If the defendant does not pay the above fine, KRW 100,000.

No person shall borrow or lend any access medium while receiving, demanding or promising to receive, demand or promise any consideration, or lend or lend any access medium with the knowledge that it will be used for a crime or be used for a crime.

However, on October 25, 2016, the Defendant is using only one month and 1.50,000 won if he operates a liquor seller, and send the physical card and password, which is necessary to save tax, through a door-to-door line, from his name-free person in the “C convenience store” located in Kimhae-si B.

“I hear the word “,” and deliver one physical card connected to the Busan Bank’s account in the name of the Defendant to the bearer of the name via the selective transfer service.

Accordingly, the defendant committed an act of lending access media to another person while promising to receive compensation, and at the same time, lent access media to another person with knowledge that it will be used for tax evasion.

Summary of Evidence

1. Statement by the defendant in court;

1. E statements;

1. Application of Acts and subordinate statutes on transaction details;

1. Article 49(4)2, Article 6(3)2 (a) of the Act on the Electronic Financial Transactions and Trade (a means of lending a medium of access to a price promise) concerning criminal facts, Article 49(4)2, and Article 6(3)3 (a) of the Act on the Electronic Financial Transactions and Trade (a person who knowingly leases a means of access to a crime) concerning criminal facts;

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

1. Selection of an alternative fine for punishment;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;