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 person shall lend any access medium used for electronic financial transactions while receiving, demanding or promising the consideration therefor.

Nevertheless, on April 11, 2018, the Defendant promised to receive KRW 2,00,000 in return for lending an account to be used for the reduction or exemption of taxes of a liquor company from a person in the name of the deceased on his/her own to a third-day basis. On April 12, 2018, the Defendant sent e-mail card (D) connected to the Saemaul Treasury Account in the name of the Defendant to a person in the name of the deceased on his/her own. On April 12, 2018, the Defendant notified the password of the said account to the Kakao Stockholm-si.

Accordingly, the defendant lent the access media in return for the promise of compensation.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. Application of Acts and subordinate statutes to verify transaction details;

1. Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions for the crime;

1. Selection of imprisonment with prison labor chosen;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The execution of the above imprisonment shall be postponed by taking into account the fact that the defendant used the defendant without returning 2 million won out of 8 million won deposited to E on the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act, and considering the fact that the defendant is recognized to commit the crime and reflects the fact that there is no criminal record.