Defendant

A shall be punished by a fine of 3,00,000 won, and Defendant B by imprisonment for four months.

Defendant

A does not pay the above fine.

Punishment of the crime

1. No defendant A shall engage in any act of lending a means of access in receiving, demanding or promising the payment;

Nevertheless, around October 5, 2018, Defendant A, at the front parking lot of the branch office of the D Bank located in Gangnam-si C, intended to use another person’s account in order to reduce taxes for the business of the Mapo branch. Defendant A, after hearing the words “to use a model account, KRW 500,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000, and0,000

Accordingly, Defendant A promised to provide compensation and lent the means of access.

2. Defendant B

(a) No person committing a crime on October 5, 2018 shall borrow a means of access while demanding or promising to receive, demand or promise the payment.

Nevertheless, Defendant B, at the date, time, place, and place indicated in the foregoing paragraph (1) above, intends to use another person’s account in order to reduce taxes on the business of a marina business establishment. It refers to KRW 500,000,000 if it is possible to use a type of account. In addition, Defendant B received a passbook, check card, and Internet banking security card from a bank account in the name of A, and received notice of the password.

As a result, the Defendant promised to borrow the means of access.

B. No person may transfer or acquire a means of access between October 5, 2018 and October 8, 2018.

Nevertheless, Defendant B, at a place not known between October 5, 2018 and October 8, 2018, issued a physical card connected to A’s account under the name of D Bank (E) received from A, as described in paragraph (2) of the same Article, and notified Defendant B of the password.

Accordingly, Defendant B transferred the means of access.

(c) On October 17, 2018, anyone who commits the crime shall be paid a price.