However, the defendants are individually from the date of this judgment.

Defendants operate a loan brokerage company E, and F is a director of the Gangnam branch office of G Accounting Corporation.

The Defendants, while operating the said company, knew that they could receive a high-amount loan from the bank when they are qualified as an accountant, with the knowledge of the fact that they would be able to receive a high-amount loan from the bank, and thought that they would receive a loan by misrepresenting the qualifications of an accountant from the bank after forging the relevant documents as if they were an accountant.

1. On December 2012, 2012, Defendant A sent a copy of his/her certification photograph and resident registration number to Defendant B at a place which was not a police officer, and Defendant B sent a phone call to F to request “I to create an accounting company registration certificate, etc. in order to obtain a loan by making prompt need for funds.” At the office of G Accounting Corporation located in the Gangnam-gu Seoul Metropolitan Government H building, Defendant A requested F to forge the “one certificate of certified public accountant registration”, “one certificate of resignation”, “one certificate of resignation”, and “one receipt of earned income withholding” as if he/she was an accounting officer.

Accordingly, F shall, without authority, attach Defendant A’s photograph to his certificate of certified public accountant registration in an irregular manner without authority, and prove the registration number I, name “A,” resident registration number J, term of validity “J”, “the period of validity of December 22, 2008 to December 21, 2013” and “the above person” as of December 22, 2008.

“After stating the date of the preparation, “2 December 22, 2008,” the President of the Korean Institute of Certified Public Accountants shall imprint the seal of the President of the Korean Institute of Certified Public Accountants, and Defendant A shall prepare a certificate of employment in the name of K’s representative accountant in the Gangnam branch of G Accounting Firm, Gangnam Branch, and affix the seal of G Accounting Firm in the column of the confirmed person, Defendant A shall obtain the total amount of KRW 158,092,330 from G Accounting Corporation as wages and bonuses, and the final amount of income tax 22.