On April 4, 2013, the Defendant was sentenced to six months of imprisonment for fraud and one year of suspended execution at the Seoul Western District Court on April 12, 2013, and the said judgment became final and conclusive on April 12, 2013. On October 17, 2014, the Incheon District Court sentenced one year and two months of imprisonment for fraud, etc. on December 12, 2014, the said judgment became final and conclusive on December 12, 2014. On April 17, 2015, the Incheon District Court sentenced eight months of imprisonment for forgery of private documents, etc., and became final and conclusive on the same day.

The Defendant, in collusion with a name-free box C, received five copies of D’s certificate of seal impression, five copies of resident registration certificate, and a copy of resident registration certificate as if he did not wish to lend to D and E, and decided to register the establishment of a limited partnership with D and E’s name using the above documents, and requested F to deliver documents necessary for the establishment registration and business registration to the tax accountant office, etc.

1. Around October 5, 201, the Defendant related to the establishment of a limited partnership company G, via a high-income tax accountant with no knowledge of the above mother, via H tax accountant who is located in the Dong-dong Dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-type.

Accordingly, the defendant, in collusion with the person who has lost his name, forged one copy of the report of establishment and business registration of D name, which is a private document on rights and duties for the purpose of exercising the right, and the above document is authentic to the public official in charge who is not aware of the forgery.