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 one shall, in using and managing the means of electronic financial transactions, borrow or lend a means of access with the knowledge that such means are to be used for any crime or to be used for any crime, unless otherwise provided for in other Acts.

Nevertheless, at around 15:00 on July 10, 2018, the Defendant: (a) proposed that “Korea is a liquor company that is called C; (b) the liquor tax has been imposed at least 50%; and (c) he borrowed an individual account to less pay taxes by less than 50%; (b) would allow Kwikset to pay 10-150,000 won per day when he/she lends an account; and (c) accordingly, he/she sent one check card connected to the D (E) account in the name of the Defendant via Kwikset Service Articles, and notified the account number and password by telephone.

Accordingly, the Defendant lent a means of access with the knowledge that it will be used for a crime such as tax evasion or crime.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement concerning F;

1. Application of Acts and subordinate statutes of transfer confirmation certificate;

1. Relevant Article 49 (4) 2 and Article 6 (3) 3 of the Electronic Financial Transactions Act concerning criminal facts, the selection of punishment, and the selection of fines;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

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