Defendant shall be punished by a fine of KRW 7,000,000.

The above fine shall not be paid by the defendant.

2. The circumstances favorable to the defendant include the fact that the defendant was aware of and reflected in the crime, that the defendant did not have the same criminal record, and that the defendant did not have any profit from the crime of this case.

However, lending of access media is easy to commit various crimes, such as tax evasion, Internet gambling, scaming, etc., and its social harm is severe, and the liability for such crime is less severe.

The defendant is not entitled to receive money from the supplier in operating the liquor company, and if the head of the Tong is required to receive money from the supplier, he will offer one million won per one deposit and withdrawal.

“Along with the content of the above message, it appears that the Defendant could have easily anticipated that the lending account would be used in an unlawful tax evasion act at least. The Defendant committed the instant crime without being aware of the period of repeated crime, and the Defendant’s lending account was actually used in the actual crime of fraud. In light of the Defendant’s age, sexual behavior, environment, and circumstances after the crime, etc., the sentence imposed by the lower court is deemed to be unfair and unfair.

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows after pleading.

【Inasmuch as the facts constituting a crime and the summary of evidence recognized by the court are as stated in the corresponding column of the judgment below, all of them are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;