However, 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 has registered a manufacturer C, such as plastics and gold-type, in the name of his branch, and actually operated it.

On October 27, 2014, the Defendant received an investigation from a tax official affiliated with the above tax office D to the fact that he issued a false tax invoice from the above tax official D, and the Defendant signed as B at the end of the investigation protocol of the suspected criminal suspect B without authority, and forged B’s signature at the same time and at the same place, the Defendant presented it to the above D, as if the signature of B was genuine, as if the protocol of examination of the suspected criminal suspect was completed.

Summary of Evidence

1. Defendant's legal statement;

1. The suspect interrogation protocol of the police as to B;

1. Statement of suspicion of the offense;

1. A written accusation;

1. Application of Acts and subordinate statutes to investigation reports (investigation into telephone conversations in charge of telephone conversations of friendliness);

1. Article 239 (1) of the Criminal Act (the point of private signature) and Article 239 (2) and (1) of the Criminal Act concerning facts constituting an offense;

1. The suspended sentence under Article 62(1) of the Criminal Act was rendered based on the following circumstances: (a) the Defendant was committed as if he/she was a registered business operator B; (b) the reason behind the suspended sentence is not good; (c) the circumstance is considered; (d) the Defendant appears to have committed the instant crime; (d) the Defendant led to the confession and reflect of the instant crime; (e) the Defendant’s act did not have any particular influence on the investigation; and (e) the Defendant did not have any same criminal record.

In addition, in full view of various circumstances, such as the age, character and conduct of the defendant, the details and motive leading to the crime of this case, and the circumstances before and after the crime of this case, the sentencing conditions as shown in the records and arguments shall be sentenced as the disposition.