except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Except as otherwise expressly provided for in other Acts, no person shall borrow or lend a means of access, or store, deliver or distribute a means of access, knowing that such means is to be used for a crime or to be used for a crime.

On August 17, 2018, at around 15:00, the Defendant received a proposal from a person under whose name the name was infinite, “C operates and the account of the general public is required for the purpose of tax purposes. If the Defendant borrowed four accounts, he would lend KRW 2 million to a bank account under the name of the Defendant without a loan certificate per one account,” and sent the check card connected to the D Bank account under the name of the Defendant to the person underfinite.

Accordingly, the Defendant knowingly lent a means of access to a crime such as tax evasion.

Summary of Evidence

1. Defendant's legal statement;

1. A written statement;

1. Application of Acts and subordinate statutes to receipts, specifications of deposits, transaction records, and copies of deposit passbooks;

1. Relevant Article 49(4)2 and Article 6(3)3 of the Electronic Financial Transactions Act concerning criminal facts, the choice of punishment, and the choice of imprisonment;

1. The crime of this case on the grounds of sentencing under Article 62(1) of the Criminal Act requires strict punishment of the Defendant in light of the following: (a) the instant crime of this case is committed not only impairing the safety and trust of financial transactions; (b) the leased cards, etc. are abused as a means of crime, such as scaming, etc.; (c) the Defendant’s lending card was used for the actual fraud crime;

However, considering the fact that there is no criminal record of the defendant's criminal punishment, and that the defendant seems to have no profit from the crime of this case, the sentencing conditions under Article 51 of the Criminal Act, such as the age, character and conduct of the defendant, shall be determined as per the order.