Defendant shall be punished by a fine of three million won.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

No person shall transfer any access medium in using or managing any access medium for electronic financial transactions.

Nevertheless, on February 14, 2017, the Defendant: (a) received the word “two million won per account when he/she lends his/her account to a company B for the reduction or exemption of taxes; (b)” from a person in the name of the Defendant, on February 15, 2017, at a 80 Daegu post office located in Daegu-gu, Jung-gu, Daegu-gu, Seoul-gu, 15:40 on February 15, 2017, sent to the name of the Defendant, without specifying the date, time, method, etc. of return of the said check to the name of the deceased.

Accordingly, the Defendant transferred the access media for electronic financial transactions.

Summary of Evidence

1. Statement by the defendant in court;

1. E statements;

1. Application of Acts and subordinate statutes on receipts, details of replies to account transactions, and investigation reports (Attachment of details of account transactions in Daegu Bank);

1. Article 49 (4) 1 and Article 6 (3) 1 of the Act on Electronic Financial Transactions for the crime;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of a selective fine for punishment (the fact that the accused is against the time of committing the instant crime, the fact that there is no particular criminal history other than the punishment imposed once for committing the instant crime, and other circumstances shown in the pleadings of the instant case);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;