A shall be punished by a fine for negligence of KRW 5,000,000, and by a fine of KRW 3,000,000, respectively.

The above fine is imposed against the Defendants.

Defendant

A was a person who operated “D” as credit card merchants at the beginning of the beginning of that year, and Defendant B was a person who operated “F” as credit card merchants at the beginning of that year.

1. No defendant A credit card merchant may trade credit cards in the name of another credit card merchant;

Nevertheless, the Defendant, by using the F’s credit card merchant device operated by B for the purpose of evading tax burdens, made credit card transactions using the name of other credit card merchants by settling the payment of KRW 108,141,00 in total over 478 times from December 2, 2017 to January 4, 2018, as indicated in the separate crime list, as indicated in the separate crime list.

2. No defendant B credit card merchant shall lend his/her name to another person;

Nevertheless, from December 2, 2017 to January 4, 2018, the Defendant lent a credit card merchant device in the name of “F” registered as a credit card merchant under the name of the Defendant to A, and received money equivalent to 3% of the total payment of the credit card merchants in the name of “F,” excluding the commission, from among the total payment of the credit card merchants in the name of “F,” and subsequently, A incurred a credit card sales amounting to KRW 108,141,000, which occurred from the “D,” as indicated in the attached crime list.

Summary of Evidence

1. Defendants’ respective legal statements

1. Application of Acts and subordinate statutes to data on the details of approval for transactions of card terminals in the name of F member stores, such as a uniform, on-site photo, and global income tax return belonging to 2015-2017, etc.;

1. Article 70 (3) 3 of the Specialized Credit Finance Business Act and Article 19 (5) 3 of the Specialized Credit Finance Business Act (to select a fine in general): Defendant B: Articles 70 (4) 6 and 19 (5) 4 of the Specialized Credit Finance Business Act (to select a fine in general);

1. Defendants to be detained in a workhouse: Articles 70(1) and 69(2) of the Criminal Act;

1. The order of provisional payment;