Defendant

A, E, and G Each fine of KRW 7,00,00,00, Defendant B, D, and F shall be fined of KRW 5,00,000,00, and Defendant C shall be fined of KRW 3.

Punishment of the crime

1. Defendant A is a person who operates a general restaurant with the trade name “I” in Songpa-gu Seoul Metropolitan Government H.

No credit card merchant shall conduct credit card transactions in the name of another credit card merchant.

Nevertheless, on the beginning of December 2015, the Defendant entered into a “J” franchise store under the name of a credit card merchant that is a lending company under the name of the “J” with the intent to reduce the imposition of value-added taxes by saving credit card payment fees and omitting actual sales of “I.” In the event that the Defendant requires the above restaurant customers to make a credit card payment under the name of “J”, the Defendant entered into a contract to pay 7.8% of the payment to the said “J” and received K’s payment apps and devices that enable customers to settle their credit cards.

On December 2, 2015, the Defendant: (a) paid the payment for the use of restaurant to unspecified customers via the “J” credit card franchise terminal; and (b) made a credit card transaction in a total amount of KRW 66,898,003 using the name of the “J” credit card franchise store from May 2016, as shown in attached Table 1 of the List of Crimes.

2. Defendant B is a person who operates the business of marina in the name of Gangdong-gu Seoul Metropolitan Government L Building and the third floor of “M”.

No credit card merchant shall conduct credit card transactions in the name of another credit card merchant.

Nevertheless, on January 1, 2016, the Defendant joined as a member of the “J” chain store under the name of a credit card merchant under the name of the “J” company with the intent to reduce the imposition of value-added taxes by saving credit card payment fees and omitting actual sales of “M”. In the event that the Defendant requires the above Ma letter store customers to make a credit card payment under the name of the “J”, the Defendant entered into a contract to pay 8.8% of the payment to the “J” and pay the credit card of customers as commission and make it possible for customers to settle their credit cards.