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

(e).

The Defendant intended to submit a certificate of tax payment to the E Apartment Management Office in Gunsan-si to verify the full payment of taxes to be selected as a package contractor for the installation of facilities, waterproofing and parking lots, but was unable to obtain a valid certificate of tax payment due to the default of corporate tax at the time, and was willing to submit the certificate of tax payment to the above Management Office by altering the validity period, etc. of the certificate of tax payment already issued.

1. Around May 23, 2014, the Defendant altered official documents, at the G Office of the limited liability company operated by the Defendant, located in the Sinsan CityF, and then copied the paper written at the same page and size as “the eightth day of October, 2014” in the same column of validity of the certificate of tax payment, which had been previously issued via the Internet, with the same characters and size as “the eightth day of May 18, 2014.” The paper written at the word “the 19th day of May 2014.”

Accordingly, for the purpose of exercising the right, the defendant altered a certificate of tax payment in the name of the military director of the tax office.

2. On May 23, 2014, the Defendant issued a certificate of tax payment, which is an altered official document, to an employee with no knowledge of forgery, at the above apartment management office, and exercised it as if it were duly constituted.

Summary of Evidence

1. Defendant's legal statement;

1. A certificate of tax payment altered (six pages of investigation records);

1. The public notice of apartment construction bid (the investigative record 26 pages);

1. Application of the Acts and subordinate statutes on the written accusation;

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. The Defendant, on December 26, 2012, was sentenced to a suspended sentence of two months on the grounds of imprisonment with prison labor for attempted fraud on December 26, 2012, and the judgment on June 8, 2013 became final and conclusive on June 8, 2013.