The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of one year from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (an amount of KRW 3 million) is too uneasy and unreasonable.

2. The judgment is a favorable condition to the defendant for the following reasons: (a) the defendant was aware of and reflects the criminal conduct; and (b) the defendant has no criminal record of the same kind.

On the other hand, lending of access media is an act that facilitates various crimes, such as tax evasion, Internet gambling, Bosing, etc., and the social harm caused by such a serious crime, and the liability for such crime is less severe.

In order to reduce taxes, the defendant borrowed an account to reduce taxes, and when he/she leases an account, he/she grants KRW 5 million per month as of the two basis.

“Along with the content of the text message, two accounts were lent to the Defendant. It appears that the content of the text message alone could have easily predicted that the leased account would be used at least in an unlawful tax evasion act, and the Defendant would be able to use it in another place in the event of transfer of the account; however, it is doubtful that the Defendant would have been able to use it in the instant crime; and in fact, the Defendant’s lending account was used in the singishing fraud crime, and is disadvantageous to the Defendant.

Considering the above circumstances and all of the sentencing conditions shown in the records and arguments of this case, such as the defendant's age, sex, environment, and circumstances after the crime, the sentence sentenced by the court below is deemed unfair because it is unfunched.

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows after pleading.

【Inasmuch as the facts constituting a crime and the summary of evidence recognized by the court are as stated in the corresponding column of the judgment below, all of them are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 49(4)2 and Article 6 of the Act on the Electronic Financial Transactions and Trades at issue regarding criminal facts.