Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

No person shall borrow or lend any access medium used in electronic financial transactions while receiving, demanding or promising the price therefor, or store, deliver or distribute such medium.

Nevertheless, on January 5, 2018, the Defendant would pay KRW 2,100,00 if he/she borrowed an account for tax reduction for three days by telephone from a person who has no name to the name of the Defendant.

On January 7, 2018, after receiving the proposal, “,” and accepting the proposal, sent to the above-mentioned person via Kwikset, a head of Cwikset Card (B) connected to the company bank account (B) account in the name of the Defendant, at around 324, Young-gu Incheon, Nam-gu, Incheon Metropolitan City Poppy-ro 815-22.

Accordingly, the defendant promised to receive compensation and lent the approaching media.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes governing certificates of deposit transactions;

1. Article 49 of the Act applicable to the facts constituting an offense, Article 49 of the Act on Electronic Financial Transactions through which punishment is selected, and Article 6 (3) 2 of the same Act, and Article 6 (3) 2 of the same Act, and selection of fines;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;