On February 2, 2015, the Defendant: (a) received a proposal from D through P, which was introduced through P, which was known to P, “If the Defendant created a passbook by establishing a corporation, he/she would pay KRW 200,000 per head of a Tong, if it would be transferred to him/her; (b) established a false corporation together with C; and (c) opened a passbook in the name of the corporation and transferred it to D; and (d) agreed to receive compensation therefor.

1. Around March 18, 2015, the Defendant, such as a false entry into a public electronic record, a false entry into a public electronic record, etc., was registered with the Incheon District Court of Law in Nam-dong, Incheon, Incheon, with C, and the fact was, notwithstanding the fact that the Defendant did not establish the corporation E, submitted documents necessary for the registration of the corporation, such as a certificate of personal seal impression in the name of the Defendant, an application for registration of incorporation of the corporation, etc., and had the above registration and the public official in charge enter such false facts as the name, address, and total amount of capital of the corporation E in the public electronic record, and exercised it at a location around that time.

2. No person who violates the Electronic Financial Transactions Act shall transfer or take over any access medium unless otherwise provided for in any other Act in using or managing any access medium;

A. On September 2015, the Defendant, along with C, opened a post office account (F) in the name of the “E,” a public-service corporation, which was established with the Defendant as the auditor, at the Seocho-gu, Incheon, Nam-gu, Incheon. On September 2015, the Defendant issued the passbook and the check card, and issued the passbook and the check card to inform the said D of the password by receiving the passbook and the check card.

B. On February 2016, the Defendant, along with C on February 2, 2016, opened the National Bank Account (G) in the name of the “E”, a large-scale juristic person that was established with the Defendant as the auditor, and issued the passbook and the check card to the said D, etc. on the following occasions.