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

No credit card merchant may make a transaction by credit cards in the name of another credit card merchant.

Nevertheless, between September 1, 2013 and June 30, 2015, the Defendant settled the total sales amount of KRW 189,812,011 on a total of 3,406 occasions using the I’s card terminal in the place of business operated by the Defendant, a stock company located in the Mapo-gu Seoul Metropolitan City G market, using the I’s card terminal, an individual entrepreneur.

Accordingly, the Defendant traded by credit card using the name of another credit card merchant.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to accusation, report on the current status of business place, and credit card settlement details;

1. Articles 70 (3) 3 and 19 (5) 3 of the Specialized Credit Financial Business Act concerning facts constituting an offense;

1. Selection of a selective fine for punishment (the fact that it is difficult to deem that the defendant has any planned intent of tax evasion in light of details of transactions, purchase, sales, etc. that he/she conducted card transactions without clearly distinguishing a corporation from a corporation and an individual business entity; the defendant has no criminal records other than punishment by a fine for another type of crime; the defendant has no other criminal records; the defendant's age, character and conduct, circumstances leading to a crime, circumstances subsequent to a crime, etc. shall be considered);

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

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;