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

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

Punishment of the crime

No person shall borrow or lend an access medium while receiving, demanding or promising to receive, demand or promise any consideration in using or managing the access medium.

Nevertheless, the defendant tried to evade taxes because he is a liquor distribution company, which has many taxes.

If a postal card is lent, only 3 days shall be used for the purpose of tax reduction and exemption, and 2.4 million won shall be paid.

" Upon receipt of the proposal, at the beginning of February 2018, 2018, 1 head of the Cze Card, linked to the Account (B) in the name of the Defendant, was sent through a selective officer.

Accordingly, the Defendant promised to pay the price, and lent the approaching media.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes in writing C;

1. Article 49 of the Act applicable to the facts constituting an offense, Article 49 of the Act on Electronic Financial Transactions through which punishment is selected, and Article 6 (3) 2 of the same Act, and Article 6 (3) 2 of the same Act, 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;