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

No one shall make a transaction by credit cards in the name of another credit card merchant.

Nevertheless, around January 1, 2015, the Defendant provided a singing practice room service equivalent to KRW 56,00 to customers without name, and settled the price with a credit card received from a national bank, and made a transaction by credit card using the name of "E" (F) which is another credit card merchant, from then on June 30, 2016, in the name of "E" as shown in the separate crime list, from that time until June 30, 2016, around 650 times in total, as shown in the separate crime list.

Accordingly, the defendant did the act of trading by credit card using the name of another credit card merchant.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspect with respect to F;

1. A written accusation by the head of the Incheon Tax Office;

1. (F) Application of the details of sales and the Acts and subordinate statutes confirming transactions of credit cards;

1. Relevant Article 70 of the Act and Articles 70 (3) 3 and 19 (5) 3 (including comprehensive) of the Act on Business of Financial Services Specializing in Granting credits and punishment for facts constituting an offense, and the choice of imprisonment;

1. Article 62(1) of the Suspension of Execution of the Criminal Act (The conditions favorable to the reasons for sentencing as below) / [ although a prosecutor indicted a criminal defendant as concurrent crimes, the criminal intent is single and the method of committing a crime is the same, it shall be deemed a single crime.]

Criminal defendants with reasons for sentencing are highly likely to disrupt financial order, conceal profits, or evade tax, and thus there is a high need for punishment.

The period of disguised credit card transactions and accumulated amount are also reasonable.

However, the defendant is recognized as committing a crime in this court and is against the law.

The defendant has no power to be subject to criminal punishment, and all of the evaded taxes are deemed to have been paid.

Other records, such as the age, sex, environment, motive and circumstances of the crime, circumstances after the crime, etc.