The prosecutor's appeal is dismissed.

1. The summary of the grounds of appeal in the instant case is the person who is the third degree of relationship of the Defendant, B is the person who engages in bond sales business, B is registered with the said trade name, and a credit card settlement terminal was established. No one shall provide funds by means of credit card transaction by pretending the sale of goods or the provision of services. Nevertheless, as the Defendant had experienced difficulties in financing by means of credit card transaction with his/her operating driving range, he/she proposed that “B pay the payment to B with credit card purchased the goods from “C” and sent the payment to B by means of credit card purchase of the goods from “C”. Upon request of the Defendant, the Defendant, at the same time, offered that “B would provide financing from the purchase of the goods from “C” to the credit card company,” and that “B would provide financing from the sale of the goods from “C” to “150,000,000 won for sale of the goods from “B” to “5,000,000 won for sale of the goods from “C”.

The court below held that a credit card merchant's violation of the Specialized Credit Financial Business Act concerning the act of lending funds by means of credit card transaction in disguise of the sale of goods is an offense requiring the existence of an act of financing and a person financing funds. Thus, the court below held that there is an accomplice relation with an act of financing funds against a person financing funds.