The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding of the facts) stated in the lower court’s court that “the Defendant sent a passbook on May 2, 2016, and sent a passbook reissued on the 10th of the same month.” According to the above statement by the Defendant, the Defendant’s statement cannot be deemed as a clerical error in the summary order issued on October 26, 2016 from the Gwangju District Court’s Net Branch Branch Office on the 10th of the same month and issued on October 10, 2016 and confirmed on October 26, 2016 (hereinafter “instant summary order”).

B. As to the act of sending the access medium after sending the access medium as in this case, separate crimes are established. Therefore, the judgment of the court below that acquitted the Defendant on the ground that the facts charged in this case is included in the facts constituting the above summary order, which affected the conclusion of the judgment by misunderstanding the facts and misunderstanding the facts.

2. Determination

A. No person charged of the instant case may borrow or lend access media used in electronic financial transactions in return for payment, demand or promise.

Nevertheless, on May 2, 2016, the Defendant is bound to “C Company Tax Team” from a person who is not named in the name of around 13:00.

I have borrowed the account to reduce taxes.

It shall be 4.6 million won per month as of 2 million won per month and 4.6 million won per month.

“Around May 10, 2016, at Kwikset Co., Ltd., through Kwikset’s service, “Around May 10, 2016,” leased the passbook, e-mail card, password, etc. of the company bank (Account Number E) account in the name of the accused.

B. In light of the circumstances stated in its reasoning, the lower court determined that in the instant summary order, the Defendant sent a physical card, etc. on May 2, 2016, i.e., the same day as the Defendant received a telephone on May 2, 2016.

The statement is clear that it constitutes a clerical error in May 10, 2016. The Criminal Procedure Act applies to the facts charged in this case on the ground that the facts charged in this case is included in the criminal facts of the above summary order for which judgment has become final and conclusive.