From the early December 2, 2014 to July 30, 2018, the Defendant has been in charge of the overall accounting of the company, such as management and disbursement of vehicle access fees, revenue, and additional tax reporting, by Suwon-si building B and the company with the fourth floor C in Suwon-si.

From February 1, 2018, the Defendant: (a) from around February 1, 2018, when working for a new representative director D to work (on March 15, 2018, on the corporate registry), opened a new account under the name of the said corporation by using a monitor who neglected surveillance; (b) prevented another person from inquiring about the said account; and (c) reported the change to a new account opened at the tax office; and (d) received refund money at will.

1. Forgery of private documents;

A. On February 28, 2018, the Defendant stated “E”, “F”, “C”, “G”, “G”, “H”, and “H” in the business registration number column in the corporate registry column, in the name column, the name of the person delegated by the said C Office, and indicated “E” in the “E” column, and affixed the seal of the representative director in the custody of the Defendant.

Accordingly, the defendant forged a letter of delegation, which is a private document on rights and obligations, for the purpose of uttering.

B. On February 28, 2018, the Defendant was placed in the column for the prohibition of inquiry into the application classification of “account security service application” at the JF Center in Suwon-si, Suwon-si, the Defendant stated “L” in the account column and “G” in the account number column, stated “G” in the business number column, “(State)C” in the company name, and “E” in the representative column, and affixed the seal of the representative director in his/her custody in advance.

Accordingly, the defendant forged an account security service application form, which is a private document on rights and obligations, for the purpose of exercising.