A defendant shall be punished by imprisonment for four months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall transfer any access medium to any third person in using and managing the access medium.

On December 2, 2016, the Defendant would pay KRW 3 million per account (3 million per account) to the Defendant, if he sent a head of a Tong to be used for the transaction to obtain tax reduction or exemption from his name in front of the “C” operated by himself in the Nam-gu Incheon Metropolitan City.

“ “The cash card, which is an access medium connected to one bank account (D) in one’s name, was sent to Kwikset Service and transferred the access medium.

Summary of Evidence

1. Statement by the defendant in court;

1. E statements;

1. Application of each statute on financial transaction details;

1. Article 49 (4) 1 and Article 6 (3) 1 of the Electronic Financial Transactions Act concerning the crime, the selection of punishment for the selective punishment, Articles 49 (4) 1 and 6 (3) 1 of the same Act, and the selection of imprisonment;

1. The reason for sentencing under Article 62(1) of the Criminal Act ( considered as favorable circumstances among the reasons for sentencing as follows) is that the defendant recognized the criminal facts of this case, there is no punishment for the same kind of crime, and that the defendant believed to have committed the crime of this case with a belief that he would have committed the crime of this case in favor of the defendant due to economic difficulties and contingently.

However, “Access media,” such as the cash card, is widely used as a means of various crimes, such as systematic gambling and tax-related crimes such as the issuance of false tax invoices through a bombing company, which encourage serious gambling, such as Bosing fraud, or Internet gambling. Such criminal offenders generally acquire by such means as a substitute, not only the so-called “large passbook” acquired by using the same method, but also the “largephone,” which is a mobile phone registered in another person’s name, prevent each person from committing a crime in the form of dividing one’s own roles, while setting up a human organization, which is organized.