except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant, as the representative director of the Co., Ltd. C in Chungcheongnam-si, Chungcheongnam-gu, Chungcheongnam-si, Chungcheongnam-do, in arrears, was unable to receive the construction cost for the installation of D apartment signal, etc. that the said company provided due to tax delinquency, and was in mind to receive the payment of the construction cost by altering the certificate of tax payment as if the tax was paid normally.

On August 22, 2019, the Defendant created image files by using a computer on the certificate of tax payment issued under the name of the director of the Boan Tax Office, which is the effective period “2, 2018.” and the date of issuance “the date of issuance, November 30, 2018,” and by using the computer on the certificate of tax payment issued under the name of the director of the Boan Tax Office, which is “the date of issuance, September 22, 2019,” and by using the paper written and printed as “ August 22, 2019,” and then then can be cut off with a scanner. As above, the Defendant sent the image files created as above to the competent officer of the YOE through the electronic mail, and had the above F output output the image files with the e-mail on the same day, thereby exercising the certificate of tax payment under the name of the director of the Boan Tax Office, an official document.

The Defendant, as the representative director of the Co., Ltd., Co., Ltd., a electrical construction company in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-do, failed to receive the construction cost for the installation of D apartment signal, etc., due to tax delinquency. As such, the Defendant changed the term of validity of the existing tax payment certificate and the date of issuance, and changed the date of tax payment, and then submitted the certificate of tax payment to the public official belonging to the Y, who is the person in charge of the construction contract, to receive the construction cost from the victim's Y, after submitting the certificate of tax payment as if he were issued.

On August 22, 2019, the defendant paid taxes normally at the office of the above C Co., Ltd. and was kept in custody on December 30, 2018.