A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who engages in the breeding processing and distribution business with the trade name "C" in Ansan-si, Ansan-si B.

No credit card merchant may lend the name of a credit card merchant to another person.

On January 20, 2009, the Defendant: (a) opened a credit card merchant; (b) around April 3, 2015, the Defendant lent the credit card terminal (F) to E operating a general restaurant that is supplied with mooring from the said “C” to October 31, 2017; and (c) lent 22 credit card terminals via 22 times in total as shown in the separate crime list between around that time to October 31, 2017, the Defendant provided that credit card transactions worth KRW 1,437,605,113 in total.

Summary of Evidence

1. Defendant's legal statement;

1. List of enterprisers;

1. Data omitted from sales by customers (comprehensively);

1. A written statement (G and 18 persons);

1. Omission of sales data from the C Actual Transaction Place;

1. A written accusation;

1. List of business operators;

1. On-site inspection reports;

1. An installation list of credit card terminals;

1. Application of statutes;

1. Article 70 (4) 6 of the Specialized Credit Finance Business Act, and Article 19 (5) 4 of the Specialized Credit Finance Business Act, and the choice of imprisonment with prison labor, concerning facts constituting an offense;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The crime is not good in view of the fact that there is a large amount of money to be omitted from income tax due to the Defendant’s lending of credit card terminals with the reason of sentencing under Article 62-2 of the Criminal Act, and that the transaction amount due to the above lending reaches KRW 1,437,605,113;

However, the fact that the defendant is both aware of and against his mistake, the fact that there is no criminal record of the same kind, the fact that the lending of a credit card device is made for the recovery of the price, the fact that the defendant has discontinued his business, and the age, character and conduct, environment, the motive and circumstances of each of the crimes of this case, the means and methods, and the circumstances after the crime has been committed.