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

While the Defendant was in a relationship with E, on October 8, 2013, when establishing and operating the F Stock Company for the purpose of the insurance agency business, etc. with E, the Defendant entered him as a shareholder, and registered G as a representative director, but he transferred the shares held by G and H to E on June 2, 2015 as the result of the decision with E, and at the same time, he resigned from the representative director and takes office as the inside director and the representative director at the same time he assumed office as the inside director and the inside director on September 2015.

1. On September 3, 2015, the Defendant of a private document: (a) made out and printed out a copy of a share purchase and sale contract (two-way water supply) with the content that “E sells 46,200 shares of common shares of F Co., Ltd. to G on September 3, 2015 for KRW 23,100,000” using a computer at the K Tax Accounting Office of Gangnam-gu Seoul, Seoul, and the J Tax Accounting Office of J. 1412; (b) made out at his/her own discretion.

E’s painting is written out and printed out a copy of the Stock Purchase and Sale Contract (Co., Ltd.) stating that “E’s seal shall be sealed next to the name of “E” and “E shall be sold to H on September 3, 2015 at KRW 9,900,000,000,” which read “E shall be sold to H on September 3, 2015.”

E’s seal was affixed next to the name of “E” on the bottom of the said share purchase and sale contract.

Accordingly, for the purpose of uttering, the Defendant forged two copies of the share sale contract on private documents related to rights and obligations.

2. On September 3, 2015, the Defendant at the above K Certified Tax Accountants Office, who was aware of the forgery, forged as above.