A defendant shall be punished by imprisonment for four months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

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

The Defendant operated the “C” restaurant, which is a credit card merchant, in Gangnam-gun B, and operated the “D” as a credit card merchant, at the same place as a tax-free business operator.

Nevertheless, on March 2015, the Defendant traded the name-free customers' food, who provided meals at the above restaurant in the name of the date, using a credit card settlement machine in the name of the above D, by preparing sales slips. From that time to December 2017, the Defendant traded the credit card in the name of the above D, totaling KRW 136,794,652, which was 2,155 times in the same manner as the written list of crimes in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Inquiries about basic matters of a business operator (D, C);

1. Inquiries into a list of the detailed statements of settlement of amounts using credit cards from 2015 to 2017;

1. A report on the current status of a place of business in D 2015 to 2017;

1. Report of investigation (mediation of suspect's facts);

1. Application of Acts and subordinate statutes on investigation reports ( monetary report in person of a tax office in the field of a month);

1. Relevant Article 70 of the Act and Articles 70 (3) 3 and 19 (5) 3 (including comprehensive) of the Act on Business of Financial Services Specializing in Granting credits and punishment for facts constituting an offense, and the choice of imprisonment;

1. The suspended sentence under Article 62(1) of the Criminal Act takes into account such favorable circumstances as the number of times a crime with many reasons for sentencing and the amount thereof is a large amount of money, the recognition of the Defendant of the instant crime, the absence of any record of punishment exceeding the same kind of crime and fine, the fact that all evaded taxes are expected to have been paid, and other favorable conditions for sentencing, including the motive and background of the crime, the period of the crime, and the scale of transactions, and other conditions for various sentencing,