When the defendant does not pay the above fine, 100,000 won.

No person shall lend a means of access while receiving, demanding or promising compensation.

Nevertheless, around 11:00 on April 12, 2019, the Defendant sought another person’s account in order to save corporate tax from a person who was named “C” convenience store located in Gangnam-si, and from a person who was named the staff of “C” D,” the Defendant sent three physical cards connected to the Defendant’s name in return for a three-day loan of KRW 5,00,000 per sheet to the Defendant’s E Bank account (F), G (H), and I Bank account (J).

Accordingly, the Defendant promised to provide compensation and lent the means of access.

Summary of Evidence

1. Defendant's legal statement;

1. The K's statement;

1. Application of the financial data reply, the details of transactions by I Banks, E Banks, and the statutes concerning the details of transactions by G;

1. Article 49 (4) 2 and Article 6 (3) 2 of the Electronic Financial Transactions Act concerning criminal facts;

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

1. Selection of an alternative fine for punishment;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;