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

On April 2018, the Defendant would pay KRW 3 million if he/she borrowed an account necessary for tax reduction or exemption to operate a liquor company from his/her name in a place where it is not known to the early police officer on April 2018 through a mobile phone text message from his/her name.

“On April 9, 2018, the proposal was received and accepted, and then delivered one e-mail card connected to the new bank account (C) in the name of the Defendant at the home-based store located in Daegu-gu Dong-gu, Daegu-gu, by means of sending the e-mail card to the designated place by the non-nameless person.

Accordingly, the defendant promised to pay the price and lent the electronic financial transaction access media.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. Written statements of D;

1. Application of a detailed statement of electronic financial accounts to statutes;

1. Article 49 of the Act applicable to the facts constituting an offense, Article 49 of the Electronic Financial Transactions Act and Article 49 (4) 2 and Article 6 (3) 2 of the same Act, the selection of imprisonment with prison labor;

1. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence is that the defendant lent the access medium, and the approach medium is used for fraud, etc.

However, the fact that the defendant recognized the crime of this case and reflects it, and that there has been no record of punishment so far, etc., the defendant's age, sex behavior, circumstances before and after the environmental crime shall be determined like the order.