A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person who enters into a credit card merchant agreement and operates a restaurant ‘‘(D cafeteria in Kimhae-si.

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

Nevertheless, from March 30, 2017 to November 2, 2017, the Defendant calculated food expenses by a credit card offered by the customer in the above ‘‘(D restaurant’s name. ‘‘(E’s name is not the name of the D restaurant, and the Defendant issued a credit card sales slip equivalent to the total amount of KRW 1,846, a sum of KRW 175,572,00,00 in total, as shown in the type of approval.

Accordingly, the Defendant traded by credit card in the name of another credit card merchant.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officers of the accused;

1. A written accusation;

1. Application of Acts and subordinate statutes concerning the specifications of issuance of E credit card sales slips;

1. Relevant Article 70 of the Act and Article 70 (3) 3 and Article 19 (5) 3 of the Act on Business of Financial Services Specializing in Creditling and Specialized in the Selection of Punishment for Criminal Facts (Selection of Imprisonment with labor);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the stay of execution (such as the fact that the defendant has no particular criminal record, the confession and reflects while making a confession, and the fact that the defendant has paid the full amount of value added tax evaded through the instant crime);