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

1. On May 20, 2020, the Defendant forged public document documents: (a) at the office of D Co., Ltd. (D Co., Ltd.) operated by the Defendant on May 20, 2020, the Defendant submitted a certificate of full payment of national taxes in 2020 to the planning and operation to claim advance payment of KRW 15 million out of the construction cost of E Co., Ltd.; and (b) the Defendant did not have received a certificate of tax payment from the Si Public Interest Service because the amount of tax to KRW 100 million is in arrears; (c) for the purpose of uttering, the Defendant entered the computer into the computer on June 18, 2020; and (d) printed it into the printing market; and (e) issued the certificate of tax payment in the name of Si Public Interest Service on March 2019 and the date of issuance.

Accordingly, the Defendant forged a certificate of tax payment under the name of the director of the Si interest center for the purpose of exercising.

2. On May 22, 2020, the Defendant submitted an application for advance payment of construction expenses from the FF located in Pyeongtaek-si on May 22, 2020, and exercised the forged tax payment certificate by submitting it to the financial commissioner who is not aware of the forgery.

Summary of Evidence

1. Application of Acts and subordinate statutes to the defendant's written accusation of his/her legal statement, each written application for advance payment of construction contracts;

1. Article 225 of the Criminal Act, Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Scope of punishment by law: Imprisonment with prison labor for one month to fifteen years;

2. The scope of recommendations according to the sentencing guidelines [decision of types] of official document crimes: forgery, alteration, etc. [Type 1] There is no non-business or non-organization (special person) [the scope of recommendations and recommendations] basic area, imprisonment for not less than eight months and two years [general person] mitigation elements: serious reflective area.