However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

No one shall lend any access medium while receiving, demanding or promising to receive compensation in using and managing the access medium.

On January 26, 2018, the Defendant is an employee of alcoholic beverage company, and uses another person's account to reduce taxes.

It was proposed that it will use only 3 days per day from the bank account, and offer 700,000 won per day from the bank account under the name of the defendant, and it was delivered to Kwikset through Kwikset service.

Accordingly, the defendant agreed to receive compensation and lent the approaching media.

Summary of Evidence

1. Statement by the defendant in court;

1. Written statements of D;

1. Application of statutes on the certificate of account transfer;

1. Relevant Article of the Act on Criminal Facts and Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions through which the punishment is chosen (or choice of imprisonment);

1. The act of lending a medium of access to the reasons for sentencing under Article 62(1) of the suspended sentence of the Criminal Act requires strict punishment as it can be used as a means of other crimes. The Defendant lent the instant access medium to the Defendant was also used for fraud crime.

However, the sentencing conditions prescribed in Article 51 of the Criminal Act, such as the fact that the defendant reflects the mistake, the fact that the defendant has no record of criminal punishment, the defendant has not acquired any benefit from the crime of this case, and the age, sex, environment, motive for the crime, circumstances after the crime, etc. specified in the arguments of this case, shall be determined as follows.