On August 1, 2018, the Defendant converted the PDF files of the certificate of tax payment prepared in the name of Pyeongtaek-gu Tax Office to JPG file using the computer program for the purpose of exercising the PDF files, and then changed the trade name (corporate name) “C” to “A”, “E” to “F”, “G” to “A”, “Y” to “Y, address (representative) Gyeonggi-do PH, and 1st floor” to “YY-gu Mayang-si, Mayang-si, Mayang-do”, “The 30th day of December 1, 2018” to “The 30th day of September 2016”, “The 30th day of November 1, 2016” to “the 20th day of August 1, 2018,” and “The 20th day of the 20th day of the 20th day of the 20th day of the Korea Electric Power Corporation’s image file.”

Summary of Evidence

1. Legal statement of K witness K;

1. Statement of the police concerning L;

1. Application of the Acts and subordinate statutes governing the 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;

1. From among concurrent offenders, the Defendant, on October 26, 2017, was sentenced to the suspension of the execution of imprisonment with prison labor for six months at the Seoul Western District Court on the grounds of obstruction of performance of official duties, etc. on October 26, 2017 and was sentenced to two years of suspension of the execution of imprisonment with prison labor on November 3, 2017, which became final and conclusive on November 3, 2017, committed the instant crime.

Since the crime of forging an official document and the crime of uttering of forged official document are punished by imprisonment with prison labor for not more than ten years, it is inevitable to sentence the defendant who is under probation period.

The defendant has the history of criminal punishment.