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 credit card merchant shall make a transaction by credit cards in the name of another credit card merchant.

As the Defendant was subject to compulsory execution on sales claims, etc. due to a large amount of tax in arrears, the Defendant was willing to establish a credit card merchant in the name of “C” and to make a credit card transaction under the name of the said franchise store by designating D, a representative of the Defendant, who is not related to the operation of the cafeteria, located in the Gangwon-gun Group B operated by the Defendant.

Accordingly, around February 27, 2017, the Defendant opened a credit card merchant name in addition to D’s representative. On February 28, 2018, the Defendant traded KRW 13,000 in the name of the customer who provided meals at the above restaurant using a credit card settlement instrument in the name of “C”, the representative of D, by means of a credit card settlement instrument in the name of “C,” and the Defendant traded the credit card in the name of “C,” a total of KRW 141,154,000 from February 27, 2017 to March 15, 2018.

Accordingly, the defendant used the name of other credit card member stores to make credit card transactions.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A written accusation;

1. A copy of a false franchisor's examination report, a simplified taxable person's return on the determination of value added to a simplified taxable person, a return on the determination of value added to a general taxable person, standards for accusation, and a receipt;

1. Investigation report (report on the binding of credit card sales data), settlement details, and monthly settlement details;

1. Investigation report (report on confirmation of the details of accusation), details of credit card transactions, and amount in arrears of the accused;

1. Application of Acts and subordinate statutes to a report on investigation (if any);

1. Relevant Article 70 of the Act and Articles 70 (3) 3 and 19 (5) 3 (including comprehensive) of the Act on Business of Financial Services Specializing in Granting credits and punishment for facts constituting an offense, and the choice of imprisonment;

1. Article 62(1) of the Criminal Act provides that the number of crimes with reason for sentencing is high, and the amount thereof is a large amount.