The judgment below

The part against the Defendants is reversed.

Defendants shall be punished by imprisonment for ten months.

(b).

1. Summary of grounds for appeal;

A. The sentence of the lower court (one year of imprisonment for Defendant A, and ten months of imprisonment for Defendant F) is too unreasonable.

B. The lower court’s sentence against Defendant A (as to Defendant A) is too unhued and unreasonable.

2. Determination ex officio as to Defendant A’s violation of each electronic financial transaction law due to Defendant A’s acquisition of an access medium

A. On February 17, 2017, the Defendant: (a) taken over media access to electronic financial transactions, such as passbooks, cash cards, and OTP equipment in the name of the national bank in the name of the limited company M (representative E); (b) post offices (W); and (c) agricultural cooperatives (X); and (d) from that time, from that time, the Defendant took over the media of access to electronic financial transactions, such as passbooks, cash cards, and OTP equipment in the name of

3. From the 17th day to the 17th day, the media of access to electronic financial transactions was taken over from 4 to 13 accounts, such as the list of crimes in the annexed list.

B. The lower court found the Defendant guilty of this part of the facts charged on the grounds of the evidence indicated in its reasoning.

(c)

1) The “number of accessible media” as referred to in Article 49(4)1 of the Electronic Financial Transactions Act refers to a fixed transfer of the ownership or right to dispose of the access media according to the intention of the transferor, and is not included in the act of being leased or delegated for temporary use (see, e.g., Supreme Court Decision 201Do14913, Feb. 9, 2012). However, according to the evidence duly adopted and examined by the lower court and the first instance court, the following circumstances are acknowledged.

A) The access media at issue in the instant case is the access media in the name of the so-called old juristic person, which was created by Defendant A’s collusion with those under the name of Defendant A, including E, to enter the original copy of the process deed and the crime of exercising the same.

B) In this case, Defendant A was issued access media under the name of the old legal entity in collusion with the nominal borrowers, including E, through the following process.

(1) Defendant A and other borrowers in the name of E, etc. shall be able to take care of old-age corporations.