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

On September 2010, the Defendant arbitrarily, without the consent of C, at a place where it is difficult to identify the place on or around September 2010, entered “2010920” in the column for the date of preparation of the tax invoice for the supplier D Company C, the recipient E Company A, “90000” in the supply value column, “9000” in the item column, “9,000” in the item column, and “9,000,000 in the aggregate amount column” in the item column, and affix C’s seal.

Accordingly, for the purpose of exercising a certificate of fact, the Defendant forged a tax invoice in C name, which is a private document related to a certificate of fact.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness F, G and H;

1. The police statement concerning F;

1. A written statement;

1. A complaint;

1. A copy of a tax invoice;

1. Application of a copy of a sales contract;

1. Article 231 of the Criminal Act applicable to the crimes;

1. Reasons for sentencing under Article 62(1) of the Criminal Act [decision of a suspended sentence] The reason for sentencing under Article 62(1) of the Criminal Act [Article 62(1) [Article 62(1) [Article 62(1) of the Criminal Act: Where a person who has forged or altered private documents (type 1: Forgery, Alteration, etc. of Private Documents): In the event that he/she has used the relevant forged or altered documents, he/she shall be sentenced to the punishment as set forth in the order where he/she has failed to realize social risks on account of his/her failure to achieve the ultimate goal of the crime (special mitigation factors : Decision of the recommended area] Where he/she has failed to realize social risks on account of his/her failure to achieve the ultimate objective of the crime, he/she shall be sentenced to imprisonment with labor for a year and six months [decision of a suspended sentence] 1 year and six months [Reasons of a suspended sentence]: There is no criminal conviction more than one day, and