1. Defendant shall be punished by a fine of 5,000,000 won;

2. If the defendant does not pay the above fine, 50 days.

Punishment of the crime

On November 30, 2017, the Defendant extended the account to be used for reducing taxes for three days to the non-speaker’s proposal to offer KRW 2,100,000 per each account. On November 30, 2017, the Defendant sent three copies of the e-mail card linked to the Defendant’s corporate bank account under the name of the Defendant (E), the corporate bank account (F), and the Korean bank account (G) to the non-speaker and lent the access medium to the non-speaker’s name.

Summary of Evidence

1. Statement by the defendant in court;

1. A H statement;

1. The new bank identification certificate and details of transactions;

1. Application of Korean banks, corporate banks, CIF, and transaction details laws and regulations;

1. Article 49 (4) 2 and Article 6 (3) 2 of the Act on Electronic Financial Transactions for the crime;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of an alternative fine for punishment;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The reason for sentencing of Article 334(1) of the Criminal Procedure Act (amended by the Presidential Decree No. 334(1) of the Provisional Payment Order / [the scope of the applicable sentence] 20 million won or less (amended by the Presidential Decree): In light of the fact that there is a need to strictize lending of an approaching medium at the time of the criminal act of the criminal act of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the crime of the case of the crime of the crime of the case of the crime of the defendant, the defendant lent the approaching medium to obtain monetary benefits with the knowledge of the fact that it is used in the illegal days, and thereby, the victim of the crime of the crime of the crime of the case was committed in light of the sentencing conditions stipulated in Article 51 of the Criminal Act.