On May 5, 2012, the Defendant agreed to change the name of G, F, and the company as “E”, and agreed to change the representative director from “Defendant, F, and G to “F” to “F”, and did not have any agreement to transfer the F’s shares to H, the Defendant had the name of the said company and the representative director, with a view to changing the company’s trade name and the name of the said company’s seal imprint, F’s seal imprint, etc., forged documents related to the transfer and takeover of shares.

1. Forgery of private documents;

A. On May 8, 2012, the Defendant entered into a stock transfer and takeover contract with the “J Office” located in Ansan-gu I on May 8, 2012, the Defendant entered into a stock transfer and takeover contract with the content that “F of the shareholders F of E Co., Ltd. (D Co., Ltd.) and H (hereinafter “B”) shall enter into the following contracts with respect to the transfer of shares using a computer,” and “A shall transfer 1,400 shares (hereinafter “this shares”) falling under each of the following subparagraphs to B” on May 8, 2012; written a stock transfer and takeover contract with the content that “F” was written in the form of “F” and affixed a seal imprint affixed thereon.

Accordingly, for the purpose of uttering, the Defendant forged the “stock transfer and takeover contract” in the name of F, a private document on rights and obligations.

B. On May 8, 2012, the Defendant forged a tax base return for securities transaction tax and special rural development tax by presenting a forged stock transfer contract to the office of the tax accounting corporation at the office of the tax accounting corporation located in Ansan-gu, Gyeyang-gu, 6 533-6 at Ansan-si, Anyang-si, and presenting it to the office of the tax accounting corporation without knowledge of the circumstance as mentioned in the above paragraph (1) and on the transfer of shares in F’