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

The Defendant served as the head of the department in D Co., Ltd. (hereinafter “D”), the representative director of which was the Defendant, and had D’s business registration certificate for personal company E, the borrower of which was registered in the name of F, the wife.

1. The Defendant with regard to the forgery of G’s business registration certificate: (a) under the circumstance that H, the borrower, who was a local government-invested person, was unable to maintain his/her own business entity due to tax delinquency, due to his/her failure to pay taxes, he/she was in his/her possession upon request by his/her wife to request for the registration of his/her business entity under G’s name;

The F’s registration number of the F’s business registration certificate changed the F’s name “F” to “G” and issued the F’s business registration certificate so forged to H., and had the G personal business entity mistakeed as being registered as a normal business entity and had the business entity receive the land purchase fee continuously from H.

A. On October 2012, the Defendant forged a copy of the official document’s registration certificate under the name of the head of the tax office in Seo-gu Daegu, Daegu, the Defendant forged a copy of the business registration certificate under the name of the head of the tax office in Seo-gu, Daegu, by means of copying the registration number under the name of the head of the office in question, stating “J” and the name of the business operator as “F”, changing the name of the business operator to “G” and reproducing it.

B. The Defendant, at the same place on the same date, issued the business registration certificate, which is a forged official document, to H, as if it were actually issued, and exercised the forged official document.

2. In relation to the forgery of the K’s business registration certificate, the Defendant: (a) under the circumstance that, by entering D a bit and carrying a private enterprise in the name of D, M&A, a land owner, who was carrying a private enterprise in the name of D, has become unable to maintain the said enterprise any longer due to the death of the said L, upon request of K to request for the registration in its name; (b) a copy of the K’s identification certificate, a seal imprint, and a certificate of seal impression.