2. The transfer of a market access medium is not only destroying the stability and reliability of electronic financial transactions, but also is also a soil that can continuously cause various fraud crimes, such as singishing, etc. by distributing it with the passbook. Therefore, in order to prevent such crimes in our society, the transfer of a market access medium is prohibited by the Electronic Financial Transactions Act.

Although the Defendant recognized all of the instant crimes, even though he was aware of illegality, the Defendant transferred access media for the purpose of tax evasion to obtain KRW 500,000 per day, and the Defendant transferred access media for the purpose of tax evasion, and the secondary damage was incurred due to the use of the access media that was transferred by the Defendant, and the Defendant did not agree with the victim, the lower court, even though he did not agree with the victim, was punished by a fine of KRW 3 million, and there was no special circumstance or circumstance that could be newly considered in sentencing after the sentence of the lower judgment.

In addition, given that the Defendant’s age, sex, criminal records, economic circumstances, motive, means and consequence of the commission of the offense, and other circumstances that are conditions for sentencing as shown in the instant records and pleadings, the lower court’s punishment is too unreasonable, and thus, the Defendant’s assertion is without merit.

3. The defendant's appeal is dismissed. It is so decided as per Disposition.