Defendants shall be punished by a fine of three million won.

The Defendants did not pay each of the above fines.

Punishment of the crime

No one shall lend any access medium in return for receiving or promising to receive any consideration in using and managing the access medium.

1. Defendant A, at around 18:30 on March 2, 2017, Defendant A, who lent an account to the account in which the account is required due to tax issues, will offer KRW 3,00,000 per one if he/she lends the account to the account in which the account is in need of tax.

“The proposal received and consented to it, and then sent one check card, each linked to each of the Defendant’s name bank accounts (D) and corporate bank accounts (E), to Kwikset Service, and sent it to the person without the name, and notify the password.

2. Defendant B: (a) around March 2, 2017, the Defendant lent an account to the account in which the account is required due to tax issues, to KRW 3,00,000 per one, if the account is lent from the account in which the account is in need of tax issues, prior to the store of “H”.

“The proposal received and consented to it, and then sent each of the physical cards linked to three (I, J, and K) one bank accounts in the name of the Defendant, via Kwikset Service, to the person in whose name the card was named, and informed him of the password.

Summary of Evidence

1. Defendants’ respective legal statements

1. Records of seizure (1) , list of seizure (2) , seized physical card photographs (7) ;

1. Application of Acts and subordinate statutes on financial transaction replies (company banks), A personal information (14, 17 on a net basis), A-based bank account opened, A-based bank account opened, A-based financial transaction statement, reply data (one card), and B personal information;

1. Article 49 (4) 2 and Article 6 (3) 2 of the Act on the Electronic Financial Transactions Concerning the crime

1. Articles 40 and 50 of the Criminal Code of the Republic of Korea for the ordinary concurrence of the Defendants (the Defendants)

1. Selection of each of the Defendants’ fines

1. Articles 70(1) and 69(2) of the Criminal Act, each of the Defendants’ detention in a workhouse

1. The grounds for sentencing under Article 334(1) of the Criminal Procedure Act are both the primary offenders, and the fact that the crime is recognized and against the law is reflected.