【Basic Facts】 The Defendant is the representative director of D Co., Ltd. (hereinafter “D”).

On February 26, 2013, the Defendant borrowed KRW 1 billion from D offices located in Seo-gu, Seo-gu, Seo-gu, Seo-gu, Seo-gu, Incheon, and failed to repay KRW 720 million.

F and D have agreed to pay KRW 720,000,000 in the balance of KRW 1 billion borrowed from F by April 15, 2013, and in the event of default, F will handle golf membership sale documents and all rights kept as collateral. Tax invoices (value added tax) arising in relation to golf membership trading are responsible and dealt with D.

Accordingly, the defendant, through the general manager G, prepared a certificate of corporate seal trading necessary for golf membership trading, a certificate of corporate name and seal imprint affixed to F, a golf membership trading contract with the name plate affixed by the head of the corporation and the seal imprint, a written application for registration, and all certificates of registration.

Since then, as the Defendant was unable to repay his debt to F due to the difficulties in the management of the Company, from May 25, 2014 to August 1, 2014 (from August 1, 2014 to July 31, 2014, “from around July 31, 2014,” which was written by the Defendant in accordance with the above agreement, sold Chapter 3 of the golf membership membership agreement (H, I, and J) to pentms, K, and L, and sold its name.

On July 10, 2015, when the Defendant was requested by the head of the Incheon District Tax Office to submit explanatory materials related to the said golf membership transaction and was subject to imposition of value added, the Defendant forged a corporate seal impression certificate, golf membership trading agreement, written application for the name change, and written registration.