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

1. The Defendant, as the representative director of the Ulsan Metropolitan City Office, requested a certificate of tax completion as a requirement for the payment of the construction cost, but was unable to prove the full payment of the tax due to the failure to pay the tax, he was willing to forge the certificate of tax payment under the name of the director of the Ulsan District Tax Office using the certificate of tax payment issued before the date of tax payment. On February 1, 2018, the Defendant added the paper as indicated on February 1, 2018 on the date of issuance of the certificate of tax payment issued at the office of the company B located in Ulsan-gu, Ulsan Metropolitan City. The Defendant forged B’s certificate of tax payment under the name of the director of the Ulsan District Tax Office, a document, by copying the paper as indicated on February 28, 2018, attached the paper attached thereto, which was written on February 28, 2018, from October 29, 2018 to the Ulsan District Tax Office’s name.

2. On February 1, 2018, the Defendant issued a forged certificate of tax payment at the Ulsan Metropolitan City General Construction Headquarters’s office from the time to October 29, 2018 by submitting a forged certificate of tax payment, as described in paragraph 1, to an employee in charge who is not aware of the forgery, at the center of the Nam-gu, Ulsan Metropolitan City General Construction Headquarters, the Defendant used the forged certificate of tax payment to the employee in charge, whose name cannot be known over 10 times, such as the list of crimes in attached Table (2) at the Ulsan Metropolitan City General Construction Headquarters.

Summary of Evidence

1. Defendant's legal statement;

1. A statement of request for investigation and investigation of a forged case of civil petition certification;

1. Application of Acts and subordinate statutes governing certificates of tax payment to the General Construction Headquarters in Ulsan Metropolitan City;

1. Article 225 of the Criminal Act in relation to the facts constituting an offense, Articles 229 and 225 of the Criminal Act;

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act shall apply to concurrent crimes;