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

On January 31, 2011, the defendant, as the representative director of the C Co., Ltd. located in Chuncheon City B, entered into a contract for the lease of construction machinery facilities with D, the owner of the C Co., Ltd., and paid taxes by proxy upon D's request.

1. Around January 27, 2014, the Defendant, at the above C office, received a request for the payment of value-added tax for the second period of value-added tax from the victim D in 2013, and was transferred to the Defendant’s agricultural bank account and stored for the victim. Around that time, the Defendant embezzled by using KRW 3 million as the payment for the share sheet issued in the name of C Co., Ltd. as the payment for the share sheet issued by

2. The Defendant: (a) attempted to forge a certificate of tax payment in order to conceal the fact that he/she embezzleds money remitted from D when he/she received a demand from D to send the second value-added tax payment certificate in 2013.

On June 16, 2014, the Defendant entered the name and resident registration number of E as indicated in the E’s certificate of tax payment issued before the office of the said C Co., Ltd. in the knife knife knife, attached the name and resident registration number of D, which was recorded in the D’s certificate of tax payment issued before the knife knife knife.

Accordingly, for the purpose of exercising, the Defendant forged a certificate of tax payment for D in the name of the Director of Chuncheon Tax Office.

3. On June 16, 2014, the Defendant: (a) issued the forged certificate of tax payment to F, the wife of D, who knew of the forgery at the office of the said C Co., Ltd.; and (b) exercised the certificate of tax payment as if it were issued genuinely.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. G statements;

1. A copy of each certificate of tax payment;

1. Application of Acts and subordinate statutes to investigation reports (C certified copy of the register, contracts, and accompanying statements of transactions);

1. Relevant Article 355(1) of the Criminal Act concerning criminal facts, the choice of punishment (the point of embezzlement and the choice of imprisonment), Article 225 of the Criminal Act, Article 225 of the Criminal Act, the Criminal Act;