The prosecutor's appeal is dismissed.

1. The act of offering an account under the name of a principal to a principal with a proposal to obtain a loan by making the transaction records of the gist of the grounds for appeal constitutes aiding and abetting the violation of Article 3(3) of the Act on Real Name Financial Transactions and Confidentiality (hereinafter “Act on Real Name Financial Transactions”) by helping a principal offender conduct financial transactions under another person’s real name for the purpose of evading the principal’s law.

The defendant informed his account number to the person who was not the name, and thoroughly purchased virtual currency with the money deposited in his account according to the direction of the person who was not the name, and sent the money to the person who was the name, so this cannot be viewed as the defendant's own financial transaction.

Nevertheless, the judgment of the court below which acquitted the charged facts of this case is erroneous in misconception of facts and misapprehension of legal principles.

2. Determination

A. Article 2 subparag. 3 of the Act on Reporting and Using Specified Financial Transaction Information shall not engage in financial transactions under the real name of another person for the purpose of concealing illegal property under subparagraph 4, money laundering under subparagraph 4, financing of terrorism under subparagraph 5, evasion of compulsory execution, and other evasion of law (Article 3(3)). The Act on Real Name Financial Transactions provides that any person shall be punished for conducting financial transactions under the real name of another person for the aforementioned purpose.

(1) Article 6(1) of the Act on Real Name Financial Transactions and Guarantee of Secrecy (hereinafter “Act on Real Name Financial Transactions and Guarantee of Secrecy”) was charged by a prosecutor on the premise that the act of making a deposit and withdrawal to obtain a loan by accumulating false transaction records constitutes “an act of making a financial transaction under another person’s real name for the purpose of other

However, the interpretation of the legal provisions in the legislative form, such as Article 3(3) of the Act on Real Name Financial Transactions, is subject to only the cases corresponding to the examples within the limit of the common judgment criteria which are inferred from the examples specifically enumerated.