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

No person shall borrow or lend a means of access in receiving, demanding or promising any compensation.

Nevertheless, on November 2018, 2018, the Defendant issued a proposal to the Kwikset service article to the effect that “I will give KRW 900,000 won per head, if I lend a physical card so that I would pay taxes in many ways and reduce taxes by means of law.” On November 2, 2018, the Defendant sent a copy of the physical card connected to the Defendant’s name C(D) on the front side of the Incheon Bupyeong-gu, Incheon, which is the Defendant’s residence.”

As a result, the Defendant promised to receive compensation and lent the means of access.

Summary of Evidence

1. Defendant's legal statement;

1. E statements;

1. Copy of the certificate of transfer transactions;

1. Application of statutes on the provision of financial transaction information and certificates of details by member transaction account;

1. Relevant Article 49(4)2 of the Electronic Financial Transactions Act and Articles 6(3)2 and 6(3)2 of the same Act concerning criminal facts and the selection of fines;

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

1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act of the provisional payment order is that the means of access lent by the defendant is actually used for other crimes, and the liability for the crime is not less severe. However, the fact that the defendant recognized the crime of this case, the fact that the defendant seems to have no actual acquisition cost, and the initial crime are considered as favorable to the defendant. In addition, the punishment is determined as ordered by considering the defendant’s age, character and behavior, environment, circumstances before and after the crime.