Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

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

Nevertheless, on May 10, 2016, the Defendant traded 55,560,000 won in the name of “D” credit card member stores in the name of the Defendant’s wife E with a view to reducing the value-added tax arising from the sales of the said singing practice room, as well as paying KRW 100,000 to the credit card member stores registered under the name of the Defendant’s father E with the aim of reducing the value-added tax arising from the sales of the said singing practice room, from around that time to December 31, 2017.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspects of E;

1. A written accusation;

1. Application of Acts and subordinate statutes on credit card sales slips;

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

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;