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

On August 29, 2013, the Defendant was sentenced to 8 months of imprisonment and 2 years of suspended execution for alteration of official documents at the Ulsan District Court on August 29, 2013, and the judgment became final and conclusive on September 6, 2013.

On January 16, 2013, the Defendant, as the trucking company in Busan-gu, decided to purchase the company’s operating rights at KRW 45 million under the condition that four shareholders, such as F, G, H, and I, who are shareholders of E, a cargo transport company in Busan-gu, Busan-gu, were owned by the said company, and paid the above amount, and taken office as the company director.

After that, around March 8, 2013, the Defendant, via K, a representative of the J, sold to the J in the amount of KRW 70 million for acquisition price to KRW 70 million. Upon receiving a demand from the said J to request for the payment of the purchase price and the transfer and acquisition of the shares of the said company at the same time, the Defendant conspired the tax base return of securities transaction tax by stealing the name of four shareholders, such as the said F, to receive the purchase price from the said J.

1. Forgery of private documents;

(a) On May 2013, the Defendant forged private document in the name of F, the Defendant: (a) at the (ju) MM office operated by the said J L L on May 1, 2013, using the computer network protocol in the tax base return form for securities transaction tax; (b) “F” in the name column for the transferor; (c) “O” in the name column for the transferee; (d) “E” in the name column for the transfer date of the share certificates, etc.; (c) “E” in the name column for the corporate name; (d) “F” in the name column for the transfer date of the share certificates, etc.; “6,000 shares” in the number of shares column; (d) “60,000 won” in the unit price column; (e) “5,100 won” in the tax base column; and (e) “300,000 won” in the tax rate column; and (e) “300,000 won or more” in the tax base column; and (e) “30,300 or more days” in the above column.

5.The name of the F seal which the criminal defendant had to write at his own discretion at a fixed place not exceeding the fixed price.