1. The defendant shall be punished by imprisonment for four months;

2.Provided, That the above sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall transfer or take over any access medium, such as an electronic card, which is used to issue a transaction instruction in electronic financial transactions or to secure the authenticity and accuracy of the users and the details of the transaction, or lend or lease any access medium or keep, deliver or distribute such medium by receiving, demanding or promising any consideration.

On October 17, 2016, the Defendant, at the residence of the Defendant of Yeongdeungpo-gu Seoul Metropolitan Government, intends to borrow a third party’s account from his/her name in order to reduce or exempt taxes.

On the 20th of the same month, Kwikset Card was sent to Kwikseter on the Defendant’s name in return for using the mobile phone text message stating that the two copies shall be paid KRW 2.5 million per week, and five million per week by lending the two copies shall be paid, and the above names shall be charged to the above names in return for lending and receiving fees. On the 20th of the same month, Kwikseter, who was found to receive the above names in return for the request of the above names in front of Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul at the request of the above names in return for the above names in return for the delivery of the personal compromise account (D) to the above names in return for receiving the access media in electronic financial transactions.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A petition, a certificate of confirmation, and data on tracing a financial account;

1. Application of Acts and subordinate statutes to a report on investigation (as against a nominal owner A);

1. Relevant Article of the Act on Criminal Facts and Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions through which the punishment is chosen (or choice of imprisonment);

1. Article 62 (1) of the Criminal Act on the stay of execution (Consideration of the fact that it reflects the depth, there is no profit gained from the instant crime, and considering the fact that the damage to the morale of the victim of Bosing is recovered, etc.);

1. Article 186 of the Criminal Procedure Act involving Costs of Trial;