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

The Defendant is a person who operates a cafeteria with the name of the mother C and D in Gwangju Mine-gu B.

On February 21, 2019, the Defendant applied for a loan of KRW 30 million to obtain a loan for operating funds of the said restaurant at the E Union’s E Union’s E Union’s employees at the time of the request for submission of the certificate of tax payment, with concerns over the non-performance of the loan due to the failure to pay national taxes, and accordingly, had the intent to submit it to the E Union by forging the term of validity of the certificate of tax payment without any details of national tax delinquency, the date of issuance, and the date of issuance.

Accordingly, on February 22, 2019, the Defendant issued from the Defendant’s house located in the Uanan-gun F to July 24, 2018, and issued a certificate of tax payment in the name of the director of the tax office of the North Mineju, stating “F on July 24, 2018” and “ August 23, 2018,” and attached the certificate of tax payment in the name of the director of the tax office of the North Mineju, which was printed out using a computer program, on the issue date column, “ February 18, 2019,” which was printed out by the same method, attached the “3, 17 March 2019,” and exercised by facsimile one copy of the certificate of tax payment in the name of the director of the regional tax office of the North Mineju, which was an official document, for the purpose of exercising it by copying by using the composite machine.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation and each tax payment certificate;

1. Application of Acts and subordinate statutes concerning investigation reports (related to G currency for employees of the E Association);

1. Article 225 of the Criminal Act concerning the relevant criminal facts;

1. The reason for sentencing under Article 62(1) of the Criminal Act is as follows: (a) there is no responsibility for the Defendant to obtain a loan by forging or uttering a certificate of tax payment, which is an official document; (b) there is no record of criminal punishment for the same crime; and (c) the recognition of the instant crime; and (d) other conditions of sentencing prescribed in Article 51 of the Criminal Act, including the Defendant’s age, character and conduct, environment, means and consequence of the instant crime;