The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (two million won of fine) is too unreasonable.

2. The Defendant acknowledges a mistake and reflects his gender.

The defendant is a basic livelihood recipient who is unable to engage in economic activities due to the lack of health conditions, and is under a medical care life in Section.

However, the transfer of the means of access for electronic financial transactions can impair the safety and reliability of electronic financial transactions and be used as a means of other crimes, so the crime is not good.

In addition, the means of access that the defendant transferred was actually used for the crime of fraud.

In addition, if the defendant lends his account for the purpose of tax evasion to the tax evasion purpose, he accepted the proposal of the person who has not received the statement that he would give three million won with the usage fee, and the process of the crime in this case is not good.

In full view of the following circumstances, including the above circumstances, the Defendant’s age, character and conduct, environment, family relationship, means and consequence, etc., which are conditions for sentencing, and the fact that there are no special circumstances or changes in circumstances that may change the sentencing of the lower court after the lower judgment, the lower court’s sentencing is not unfair.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is groundless.