The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, for one year from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal (e.g., a fine of 4 million won) of the lower court is too unhued and unreasonable.

2. The judgment is a favorable condition for the defendant, such as the defendant's timing of committing a crime and reflects against himself, the fact that the defendant's gains in connection with the instant case seems to have no profit, and that there is no criminal

On the other hand, the lending of the means of access is an act facilitating various crimes, such as tax evasion, Internet gambling, scam, etc., and its social harm is serious and thus the liability for such crime cannot be deemed to be less, and the Defendant borrowed only three days the physical card to be used for the reduction or exemption of corporate tax, and the Defendant lent the physical card and password that is linked to the deposit account in exchange for the word “one million won per day of lending the physical card.” The above word alone appears to have easily anticipated that the lending account would be used for illegal tax evasion at least. In fact, the Defendant’s lending account was used for the scaming fraud, etc., which is disadvantageous to the Defendant.

Considering the above circumstances and all of the sentencing conditions in the records and arguments of this case, such as the defendant's age, character and conduct, environment, and circumstances after the crime, the sentence sentenced by the court below is deemed unfair.

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows.

【Reason used in multi-level] Criminal facts and summary of evidence recognized by the court are as stated in each corresponding column of the judgment below. Thus, all of them are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article of the Act on Criminal Facts and Article 49(4)2 of the Electronic Financial Transactions Act and Article 6(3)2 of the same Act concerning the selection of punishment for a crime;