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(영문) 전주지방법원 군산지원 2019.02.13 2018고단247

사전자기록등위작등

Text

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

Reasons

(2) The Defendant: (a) did not have received delegation of the Securities Transaction Tax Report from D, a shareholder of C, a corporation located in the Gunsan-si; (b) on August 14, 2017, at the F Office located in the Gunsan-si, Gunsan-si; (c) allowed G tax accountants who may know of the fact to access the website of the National Tax Service by using a computer; and (d) enter “D”, “H”, “H”, and “H” in the resident registration number column; and (d) into “D” and “H**********”; and (d) written statement of transfer transaction of share certificates or shares in the column of name of the reporter, “H” and “H” in the column of resident registration number; and (e) required taxpayers to submit the said written statement to “D”, “N” and “N” and “N”, “I” and “I” column, “M” and “I” column, “M” and “I” column.

Accordingly, the Defendant, without authority, forged the tax base return of securities transaction tax and the transfer transaction statement of stock certificates or equity shares, which is a prior record of the rights and obligations of the name D, with the intention of interfering with the affairs of the National Tax Service, which is a site operator, and submitted the forged prior records as if they were genuinely prepared.

2. The following circumstances revealed by the evidence duly adopted and investigated by the court, namely, D, “C” or “C”

I seem to have agreed on the receipt of the loan. D not only required the director of C but also required to dispose of C's stocks, and D's transfer of C's stocks.