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

1. On June 2012, the Defendant, as the representative director of 'C Co., Ltd.’, entered into a subcontract contract with F Co., Ltd. for the civil engineering sector between F Co., Ltd. at the office of the construction site of E-School Teachers located in Naman on early 2012, and submitted the C Co., Ltd.’s business registration certificate.

On the other hand, the "C Co., Ltd. at the time" had a debt equivalent to KRW 100 million, so the defendant was willing to submit a business registration certificate that alters the business registration number by avoiding the risk that deposit will be seized if the construction cost under the above construction contract is deposited into the corporate account from the creditor.

Accordingly, the Defendant copied the part on “G” registration number on the business registration certificate of “C,” which registered the business in the name of the Defendant’s personal name using an electronic reproduction machine at the above date and place, and copied it on the registration number column on the business registration certificate of “C,” and made a copy of the business registration certificate as if the registration number of “C,” was “G.”

Accordingly, for the purpose of exercising, the defendant altered the business registration certificate under the name of the Gwangju Tax Office.

2. The Defendant: (a) issued the modified business registration certificate to H, an employee of the FF stock company, who was aware of the alteration at the time, at the place specified in paragraph (1) above; and (b) exercised it as if it were true.

Summary of Evidence

1. Statement by the defendant in court;

1. Each police statement made to I and H;

1. Application of statutes on business registration certificates;

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

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

1. It is so decided as per Disposition on the grounds of Article 62(1) of the Criminal Act or more;