Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

Around July 2017, the Defendant received a proposal that “The e-mail card will be paid in KRW 700,000 per day if he/she lends the e-mail card to reduce or exempt taxes for three days from the name in secret from the name in secret from his/her name in the Nam-gu Incheon Nam-gu apartment B apartment 103, 305, and accepted the proposal, and then sent the e-mail card connected to the bank account (C) in the name in the name of the Defendant’s bank via Kwikset service articles.

As a result, the Defendant promised to receive the price and lent the approaching media.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. Application of Acts and subordinate statutes of report on internal investigation and investigation;

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;