A Imprisonment for six months, Defendant B and C shall be punished by imprisonment for eight months, respectively.

, however, from the date this judgment becomes final.

Defendant

C around March 26, 2012, when it is anticipated that capital gains tax will be added while selling real estate under the husband F, the C conspired to forge a receipt for treating costs with a view to tax less than the amount of tax, and to forge a receipt in the name of Defendant B, Defendant A, and a licensed real estate agent, who worked for the “G Licensed Real Estate Agent Office”.

Accordingly, around July 2012, Defendant C asked Defendant B to prepare the receipt in the name of the above H, and Defendant B again asked Defendant A to do so in sequence. On July 20, 2012, Defendant A, at the G Licensed Real Estate Agent Office of Suwon-si, using a folding package to be checked on the receipt paper, signed and sealed H’s office in the business registration column by stating “business registration I”, “G Licensed Real Estate Agent Office”, “H in the trade name column, “H”, “J in the name column of the workplace possession”, “Real Estate Service J in the In-si District of Suwon-si, “30,000,00” in the unit price column, “30,000” in the item column, and “On June 1, 2012.”

Accordingly, for the purpose of uttering, the Defendant forged a receipt in the name of H, which is a private document on rights and obligations.

2. The Defendants issued a false receipt to an employee of the “K Tax Office” who is unaware of the forgery in order to report the capital gains tax of F at the time specified in paragraph (1).

Summary of Evidence

1. A statement to the effect that Defendant A and B have forged or exercised the receipt as stated at the time, time, and place set forth in this Court

1. Statement to the effect that there is an entry that Defendant C has made and asked to make a receipt as stated in this court to Defendant C

1. The police statement of H;

1. Copy of a receipt;

1. The Defendant C and his defense counsel actually paid KRW 30 million to the Defendant B for the purpose of introducing real estate in the form of a copy of the real estate sales contract.