The prosecutor's appeal is dismissed.

1. The gist of the grounds of appeal was as follows: (a) the Defendant received the so-called “work loan” proposal that received a loan by creating false transaction performance through the transaction of money deposited in and out of the name of the party in question; and (b) provided the principal account to the principal offender, thereby facilitating evasion of the law prohibited by Article 3(3) of the Act

Nevertheless, the court below judged otherwise and rendered a judgment not guilty on the defendant as it facilitates the evasion of the law of a person who has failed to obtain his name by providing his account.

2. Determination

A. The lower court rendered a not guilty verdict on the facts charged of this case by explaining detailed reasons in paragraph (2) of the judgment.

Examining the reasoning of the court below in a thorough manner with the records, we affirm the above judgment of the court below, and there is no error in the misapprehension of legal principles as alleged by the prosecutor.

B. Helping and aiding is an act of a accessories that facilitates the commission of a principal offender with the knowledge that the principal offender is committing a crime. Therefore, the principal offender must have the intention to assist the principal offender to commit a crime and to the effect that the principal offender’s act constitutes the elements of a crime.

(2) In light of the following circumstances, the Defendant cannot be punished as an aiding and abetting offender on the ground that the evidence presented by the Prosecutor alone is insufficient to deem that the Defendant had an intention to commit a principal offender for a violation of the Act on Real Name Financial Transactions and Confidentiality.

(1) In order to obtain a loan, the defendant was at the end of a person without a name, who has no record of transactions, and notified his account number to the person with no record of facts charged, as stated in the facts charged.

② However, unlike the Defendant’s speech, the person in actual name was committing a telephone financial fraud by using the Defendant’s account.

The defendant was aware of the actual crime of a person who was killed in name.