(State)The Defendant, as a director in charge of accounting affairs inC, was in charge of the accounting affairs of the Victim (D) related company of the said company, by taking advantage of the fact that the Defendant was in charge of the said company’s accounting affairs together, received 53,817,520 won from the victim’s final return of the value-added tax for the second period of February 2013, and received it later to use it for Internet gambling funds.

1. Forgery of private documents or the display of private documents;

A. On February 14, 2014, the Defendant: (a) indicated “E”, “F”, “F”, “G”, “G”, “G in the business registration number column,” and “F” in the name column of the delegating person using the computer in the name column of the delegating person of the power of attorney using the computer in Ansan-si No. 437-19 on February 14, 2014; (b) stated in the name column of the delegating person; (c) “A” in the name column of the delegating person; (d) “A” in the name column of the delegating person; (e) “A” in the name column of the delegating person; (e) “Personnel” in the name column of the delegating person; and (e) indicated the name of the delegating person in advance in the name of the delegating person; and (e) continued to affix his/her seal imprint to the name “B”, “B”, “B” and “B” in the name of the proprietor; and (e) made his/her seal imprint name in the name “B” column of the P.

B. On February 14, 2014, the Defendant: (a) around 13:49, in the form of D’s business registration in the name of the delegating person of the power of attorney, at the dead Busan Post Office located in 428-7 of the Masan-ri of the Masan-ri of the Maternic Death.