A defendant shall be punished by imprisonment for four months.

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.

Punishment of the crime

On April 21, 2017, the Defendant offered a proposal that he would offer 90,000 won in return if he/she would use an account necessary to reduce or exempt taxes at a liquor company for more than three days from a person who is not his/her name. On April 21, 2017, the Defendant lent a cash card connected to the bus terminal (B) under the name of the Defendant, stating the password on April 21, 2017, by making him/her take charge of a cash card connected to the bus terminal (B) and allowing his/her name to find it.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement in preparation of a letter of apology against C;

1. Application of Acts and subordinate statutes on transaction details;

1. Relevant Article of the Act on Criminal Facts and Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions through which the punishment is chosen (or choice of imprisonment);

1. The reason for the suspended sentence under Article 62(1) of the Criminal Act - the circumstances unfavorable to the reason for the sentencing (a favorable consideration of the reasons for sentencing) - the access media leased by the Defendant was used for financial crimes. - The favorable circumstances - the Defendant recognized all the criminal facts that the Defendant was sentenced to a fine so far. - The Defendant seems to have no record of being sentenced to a fine until now. - The Defendant appears to have not been directly benefiting from the instant crime. The sentence is ordered in consideration of all the conditions of the sentencing revealed in the process of the trial in each of the above circumstances.