1. Defendant A shall be punished by imprisonment for six months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

Defendant

A opened a credit card merchant in the name of Defendant B while carrying out tax-free business such as agricultural products sales in Gangdong-gu Seoul Metropolitan Government D Building 502.

1. Defendant A

(a) No credit card merchant shall lend his/her name to another credit card merchant;

Nevertheless, around 20:18 on May 18, 2014, the Defendant, at F restaurants located in Gangnam-gu Seoul Metropolitan Government, allowed G to use the name of the said franchise store by lending credit card terminals in the name of the said B so that G operating the said F can settle the payment for restaurant use. From April 29, 2014 to May 21, 2014, G lent the credit card sales slip in the name of the said B from April 29, 2014 to May 21, 2014.

(b) An independent credit card merchant due to false or excessive sales of credit cards shall not engage in the act of pretending a credit card transaction without selling goods or providing services;

Nevertheless, around January 2, 2014, the Defendant, even though having not sold the goods worth KRW 8.50,000 to DN Media H, sold the goods, as if he had had H settle settle the goods with a credit card under the name of the said DN media, from that time until May 30, 2014, as described in the attached list of crimes Nos. 132,230,000 by having H sell the goods by means of the credit card as above.

2. The Defendant B, the representative of the Defendant B, lent the name of the credit card merchant as described in paragraph (1) to another person with respect to the Defendant’s business at the time and place described in paragraph (1) and the act of pretending to have a credit card transaction without selling goods.

Summary of Evidence

1. Defendant A’s legal statement

1. Prosecutions with regard to G.