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

On September 28, 2018, the Defendant: (a) had the director of the accounting division of corporation B; (b) had the director of the tax office in the name of Daejeon Daejeon District Tax Office; (c) had the certificate of tax payment under the name of the president of the National Health Insurance Corporation; and (d) issued the certificate of tax payment of local tax in the name of the head of Seo-gu Daejeon Metropolitan City; and (c) had the contents revised as if all taxes and insurance premiums were paid in full using the picture screen program; and (d) sent it by e-mail to D belonging to the purchase team of the C Research Institute; and (e) had those who are not aware of the forgery to print it on a flter and then had them printed it out to the documents attached thereto.

Accordingly, the defendant, for the purpose of exercising his official document, forged the certificate of tax payment under the name of the director of the Daejeon District Tax Office, the certificate of local tax payment under the name of the head of the Seo-gu Daejeon Metropolitan City, and the certificate of tax payment under the name of the president of the National Health Insurance

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to a written accusation by the director of the tax office of North Daejeon (the certificate of tax payment, the result of home-based inquiry, and forged tax payment certificate);

1. Article 225 of the Criminal Act, Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense, Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act;

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

1. Imprisonment with prison labor for each crime other than the crime of forging any public document and the crime of uttering of any forged public document;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Grounds for the suspended execution, the reason for aggravated punishment of Articles 62(1) and 62-2 of the Criminal Act of the community service order: The grounds for mitigated punishment of counterfeit charges, such as official documents, private documents, etc.: The confession, first offense, and aggravated financial circumstances shall be the crime of forgery.