The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. In the case of U.S. Co., Ltd. 2 listed in No. 2 of the crime sight table in the judgment of the court below (in the case of a corporation, only the name of the corporation is stated, and the name is omitted), the Defendant participated in the crime by introducing X, a representative of the corporation, to C. However, in the case of H, a corporation listed in No. 4 of the crime sight table, the Defendant introduced C I from June 2010, which was after the sale of this part of the crime occurred, and did not participate in this part of the crime, and did not know the name of the corporation, and did not participate in this part of the crime.

B. The lower court’s sentence of unreasonable sentencing (two years of imprisonment for a term of August suspension and one hundred and twenty hours of community service order) is too unreasonable.

2. While the person charged in the instant case was prohibited from lending the name of a credit card merchant to another person or taking over the sales credit card transaction, the Defendant, along with C, D, E, and F, purchased a disguised credit card merchant under the name of another person after establishing a legal entity or making a business registration under the name of another person, and then purchasing a credit card merchant in cash after establishing a disguised credit card merchant under the name of a legal entity or a business operator, and taking charge of taking charge of the collection of sales slips after lending the credit card merchant’s name to a small-scale clothes seller who wants to avoid tax burden and make prompt cash settlement (hereinafter “dur”) through a person who is in charge of collecting sales slips after lending the credit card merchant’s name to another person (hereinafter “dur”) and E carries out the procedure for purchasing the credit card merchant’s membership along with D, F, or lending money after deducting a certain fee from the credit card merchant’s sales to the lender who borrowed the credit card merchant, the Defendant lends the credit card merchant name in cash to C.