Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

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

Nevertheless, the Defendant intended to lend credit card transactions under the name of “C” that is a lending company under the name of a credit card merchant with the aim of evading value added tax through prompt collection of proceeds and omission of sales.

Around October 2015, the Defendant, at the “E” beauty room for the Defendant’s operation of Da 120, 110,154,000 won in total, as shown in [Attachment 8] List of Crimes, trading credit card in the name of “C” in the name of “C,” on the condition that 8.8% of the credit card settlement amount is paid as commission, and received credit card settlement cases and devices, and then paid the sum of KRW 2,06,000 from that month to October 2016.

Summary of Evidence

1. Partial statement of the defendant;

1. A copy of the suspect examination protocol (one to four times) made by the prosecution against F; and

1. The application of Acts and subordinate statutes to the copies of the indictment, No. 58076, which was written by the Seoul Central Prosecutor's Office in 2017;

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;