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

Except as otherwise expressly provided for in any other Act, no access medium used in electronic financial transactions shall deliver any access medium to receive, request or promise the consideration.

Nevertheless, on January 2018, the Defendant received a text message stating that “I will provide money from a person who is in the name of the police officer who is in the name of the Defendant to use a liquor business, and will lend a e-mail card to the above person who is in the name of the Defendant, and received the message stating that “I will give 2.1 million won on the face of the e-mail card to lend the e-mail card to the above person who is in the name of the Defendant.” On the date of the past two to three days, the Defendant sent the e-mail card connected to the Defendant’s Saemaul Bank Account (C) in Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul and sent the e-mail card to the address of the Dongjak-gu Seoul and sent the e-mail to the telephone address designated by the above person who is in the name of the Defendant.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of each police suspect against the accused;

1. Written complaints and statements of D;

1. Application of statutes, such as financial transaction information;

1. Article 49 (4) 1 and Article 6 (3) 1 of the Electronic Financial Transactions Act concerning the crime, the selection of punishment for the selective punishment, Articles 49 (4) 1 and 6 (3) 1 of the same Act, and the selection of imprisonment;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act: The transfer of an access medium for electronic financial transactions can be used as a means of other crimes, and thus, it is necessary to strictly punish the Defendant. In fact, even in the instant case, the access medium was used as a phishing crime, and the Defendant’s own knowledge that the access medium was used for the purpose of tax evasion.

Recognizing that there was awareness of processing other crimes, and the favorable circumstances that there was no compensation to the victims of the singishing crime: the defendant's act of denying the crime in the early investigation is late.