1. The Defendant and C paid the national tax refund at the National Tax Service to the above “E” account operated by D, and, with the knowledge that it is possible for the agent to receive the refund upon delegation, the Defendant and C attempted to receive the refund by forging the power of attorney under the name of D.

In addition, around November 22, 201, in the letter of delegation for the receipt of the national tax refund agency located within the Jinju-dong No. 11-5, Jin-si, Jin-si, Jin-si, Jin-si, 11-5, "Name: D: resident registration number; F: address; 103-1303; and agent column "Name: A: H: address and address: I: Busan Sin-si, Busan." and affixed an unpre-determined seal.

Accordingly, for the purpose of uttering, the Defendant forged a letter of delegation in the name of D, a private document on the duty of rights.

2. The Defendant and C submitted a forged power of representation to a post office employee who is unaware of the forgery at the same time as “1” at the same time and at the same time as “1,” and exercised it as if the document was duly formed. 3. The Defendant and C received KRW 27,897,850 from a post office employee who was requested to pay the victim’s truth-finding tax in the same time and place as “1,” and received KRW 27,897,850 from the Defendant and C’s office employee who was requested to pay the victim’

Summary of Evidence

1. Each legal statement of witness C and D;

1. Application for national tax refund;

1. Written request for deposit;

1. A copy of identification card;

1. Application of Acts and subordinate statutes on transactions of passbooks;

1. Relevant statutory provisions of Article 347(1) of the Criminal Act, Article 30 of the Criminal Act, Articles 231 and 30 of the Criminal Act, Articles 234, 231 and 30 of the Criminal Act, Articles 234, 231, and 30 of the Criminal Act concerning the crime, the selection of fines, respectively;

1. Penalty of one million won to be suspended;

1. Articles 70 and 69 (2) of the Criminal Act (the conversion of 50,000 won into one day) of the Criminal Act for the detention in a workhouse;

1. The first offender of Article 59(1) of the Criminal Code is the subject of ultimate attribution of the refunded tax.