except that the execution of the above sentence shall be suspended for two years from the date this judgment became final and conclusive.

1. The Defendant, in the event of the amount in arrears, was unable to receive the vessel repair cost from the high interest support from the branch of the Korea Fisheries Research and Development Institute affiliated with the Korea Fisheries Research and Development Institute, with intent to forge relevant documentary evidence as if there were no taxes in arrears, notwithstanding the delinquency in paying the additional value of KRW 2,7,838,670.

On May 19, 2020, the Defendant issued a tax payment certificate under the name of the head of the office of the Fisheries Research and Development Institute and the head of the office of the Dong branch of the Korea Fisheries Research and Development Institute for the purpose of submitting evidential data in the name of the head of the office of the Dong branch of the Korea Fisheries Research and Development Institute for the purpose of submitting evidential data, even though C Co., Ltd. was delinquent in paying KRW 7,838,670, value-added 2, value-added tax, and then changed the term of validity from D to “C Co., Ltd.” to “D” for the purpose of submitting evidentiary data, using the Potool program, the date and time of issuance of the official seal of the head of the Dongcheon-gun Tax Office for the sake of changing the date and time of issuance to “ May 19, 2020.”

Accordingly, for the purpose of uttering, the Defendant forged a tax payment certificate (issuance Number E) under the name of the head of the net tax office, which is an official document.

2. Around May 19, 2020, the Defendant: (a) issued a tax payment certificate, which is a forged official document, at the location specified in the foregoing paragraph (1) at the time and place; and (b) exercised the certificate by sending the output by facsimile to the high interest support of the branch of the Korea Fisheries Research and Development Institute; and (c) by sending the output by means of registration.

Summary of Evidence

1. Application of Acts and subordinate statutes on forged tax payment certificates of the defendant's statutory statement, receipt and details of issuance of the certificate, and application details of civil petition certificates;

1. Article 225 of the Criminal Act (the point of Article 25 of the Official Document) and Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense (the point of uttering of forged official document);

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Scope of applicable sentences under law: One month to ten years of imprisonment;

2. The scope of the recommended punishment according to the sentencing criteria [the types of determination] shall be the crimes of official documents. The forgery, alteration, etc. of official documents, etc. [the type 1].