However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

No person shall transfer or take over any access medium, such as an electronic card, which is used to issue a transaction instruction in electronic financial transactions or to secure the authenticity and accuracy of the users and the details of the transaction, or lend or lease any access medium or keep, deliver or distribute such medium by receiving, demanding or promising any consideration.

On November 10, 2016, the Defendant, at the residence of the Defendant, Gangseo-gu Seoul Metropolitan Government Defendant B, intends to borrow an account from another person to reduce or exempt taxes.

On the same day, Kwikset service provider, who was found to have been requested from the above name in front of the defendant's residence, agreed to use the check card for three days and pay 2 million won to the above name in return for a mobile phone text message, which states that he will use the check card for three days, and in return for the lending of the check to the above name in return for the commission. On the same day, Kwiksetsetset service provider, who received the request from the above name in front of the defendant's residence, sent the check card to the company's bank account (C) in the name of the defendant to the above name in return for the delivery to the above name in return for the promise to receive the access medium in electronic financial transactions.

Summary of Evidence

1. Statement by the defendant in court;

1. Written statements of D;

1. A certificate of remittance confirmation;

1. Application of the statutes on search and seizure inspection warrant and reply;

1. Relevant Article of the Act on Criminal Facts and Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions through which the punishment is chosen (or choice of imprisonment);

1. Article 62 (1) of the Criminal Act on the stay of execution (the confession, the records of crimes (two times the previous convictions of fines for this type), and the circumstances of crimes);