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

From February 20, 2012, the Defendant is a person who actually operates “C (business registration number: D)” which is a service business type in Gwangju-si B from around February 20, 2012, and the Defendant’s wife E is a person registered as the representative of “C”.

No credit card merchant shall conduct a transaction by credit cards in the name of another credit card merchant.

Nevertheless, the Defendant and E conspired to settle the liquor price, etc. of customers finding the above “C” using the credit card terminal of the said “G Schlage” by taking advantage of the fact that the “G Schlage (business registration number: H)” registered as the representative of the Defendant F, the Defendant and E, as the representative, was actually closed.

According to the above public offering, around March 2013, the Defendant and E settled the fee for the use of musical facilities and liquor, etc. from an unspecified number of customers via a credit card card, from that time to May 11, 2017, the Defendant and E paid the credit card sales amount of KRW 127,359,190 in total via a credit card device registered in the name of “G Schlage”, a credit card merchant, in the same manner as written in the daily list of crimes, from May 11, 2017.

In collusion with E, the Defendant used the name of another credit card merchant.

Summary of Evidence

1. Statement by the defendant in court;

1. Each protocol of suspect examination of the police against E or F;

1. Each written accusation;

1. This case between the simplified taxable persons in 2013 and the list (G Schlage), a detailed statement of accounts for using credit cards, etc. (2013), a simplified taxable persons in 2014, a detailed statement of accounts for using credit cards, etc. (G Schlages), a detailed statement of accounts for using credit cards, etc. (2014), a simplified taxable persons in 2015, a detailed statement of accounts for using credit cards, etc. (G Schlages), a detailed statement of accounts for using credit cards, etc. (2015), an additional value return by simplified taxable persons in 2016, a detailed statement of accounts for using credit cards, etc. (G Schlages), a detailed statement of accounts for using credit cards, etc. (2016), and this case and the tax payer in 207.