However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

No person shall borrow or lend any medium access to electronic financial transactions while receiving, demanding or promising such consideration.

Nevertheless, on December 17, 2017, the Defendant is a person who operates a liquor company, and it is necessary to account in the name of another person because it is a tax problem.

In the case of lending one account for one month, 4 million won will be paid in return for the lending.

“At the time of receiving a proposal to the effect that it was “,” the head of the physical card linked to the post office account (C) under the name of the Defendant sent to the name in secret via Kwikset Service, and then sent the password of the said physical card by telephone.

Accordingly, the defendant promised to receive compensation and lent the electronic financial transaction access media.

Summary of Evidence

1. Statement by the defendant in court;

1. Written statements of D;

1. Application of Acts and subordinate statutes on receipts and transactions;

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

1. The Defendant’s access media on the grounds of sentencing under Article 62(1) of the Act on the Suspension of Execution shall be considered to be an unfavorable circumstance, and considering the fact that the Defendant’s access media was used for the criminal act of licensing, and that it is time and reflects, the Defendant does not have any profit obtained from the instant criminal act, and that there was no record of punishment for the same kind of criminal act

In this context, the sentencing conditions of Article 51 of the Criminal Act, such as the defendant's age, sex, environment, etc., are comprehensively considered and decided as ordered.