2. The circumstances favorable to the defendant include: (a) the defendant was aware of the crime of this case and committed a mistake, and the fact that there was no record of having been punished or sentenced to a fine or heavier punishment for the same kind of crime; or (b)

However, in light of the fact that the court below was determined by fully considering the circumstances favorable to the defendant, and that there seems to exist no changes in circumstances that would be different from the judgment of the court below, lending the name of a credit card merchant to another person is bad in the nature of the crime, such as impairing the credit transaction order and encouraging tax evasion, etc., the defendant lending the name of a credit card merchant for about four months, and the period is not shorter than the period, and the transaction amount during that period is more than 5 million won, and other various sentencing conditions as shown in the records and arguments, such as the defendant's age and behavior environment, circumstances before and after the crime, etc., it is not unreasonable for the court below to have imposed the defendant too too much.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since the defendant's appeal is without merit. It is so decided as per Disposition.

(However, the second page of the judgment of the court below is clear that the "D" in the second page of the judgment is a clerical error, and thus it is corrected to "C".