A defendant shall be punished by imprisonment with prison labor for up to six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No one shall lend the name of a credit card merchant or take over the sales claims arising from transactions by credit cards.

E, after establishing a legal entity under the name of another person or establishing a disguised credit card merchant under the name of a legal entity or a business operator, purchased a credit card terminal in total, and takes charge of overall control over the lending of credit card terminals to small-scale clothing sales stores who wish to avoid tax burdens and make prompt cash settlement, and the Defendant conspired to lend the credit card merchant name to small-scale clothing sales stores in the way of taking charge of the so-called "durging" of lending credit card terminals, and to divide the fees by taking over the sales claims arising from transactions with credit cards.

E receives from F, the nominal name, the nominal name of which was transferred documents necessary for the establishment, etc. of credit card merchants, from F, on October 15, 2010, and thereafter, on or around October 15, 2010, E registered as a representative of F in the Sungdong Tax Office of Seoul, and around that time, purchased a credit card terminal in the name of the said company and then purchased a credit card terminal from E on or around October 2010. The Defendant was supplied with credit card terminals from E on or around October 2010, in the name of small-scale clothing sales that sell clothing, etc. in the name of the said company and caused them to sell clothing, etc., he/she lent the credit card merchant name by preparing sales slips in the name of the said company and then lent approximately 11% (including approximately 3-4% of commission, immediately settlement service commission, and about 1% of the sales price by credit card companies) of the sales price using the credit card, and then delivered the balance to the credit card company in transactions with the credit card company.