A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

"2018 Highest 2012"

1. On September 2018, the Defendant: (a) stored a certificate of tax payment issued under the name of the head of both tax office in the name of the E office of the company located in the Gu building C, located in the Gu, and stored the image file in the computer during the period of his/her Hayang-si, and (b) stored the image file in the computer; (c) using the computer hold program, the date of publication of the image of the certificate of tax payment stored in the said file from “ October 21, 2017” to “ October 2, 2018”; and (d) revised the term of validity from “ December 21, 2017” to “ November 1, 2018”; and (e) printed it to “one copy of the certificate of tax payment, which is the official document under the name of the head of both tax office.”

2. On October 2, 2018, the Defendant: (a) submitted a forged certificate of tax payment to H, who is an employee in charge of construction work at G high school, located in Syang-gu, Mayang-si, to receive the construction cost for the construction work conducted at the above school; and (b) exercised the forged official document by submitting a forged certificate of tax payment to H, who is an employee in charge of construction work at G high school, who is aware of the forgery.

"2018 Highest 2089"

1. On August 20, 2018, the Defendant forged a public document in the form of an official document in the name of the head of both tax office by printing out a certificate of tax payment issued in the name of the E office of the building C in the Gu, Co., Ltd., Ltd., Co., Ltd., Ltd., Ltd., located in the Gu, and stored the image file in the computer, and then the Defendant stated the date of publication of the image of the certificate of tax payment stored in the said file in the bill of indictment “ August 20, 2018,” using the computer screen program as “ October 2, 2018,” but according to the written statement of the certificate of tax payment, this is deemed to be a clerical error, and thus, correction is made as above.

Ro. The term of validity was revised from December 21, 2017 to September 19, 2018, respectively, and output it. During that period, a certificate of tax payment, which is a public document under the name of the head of both tax offices, was forged.

2. The Defendant’s display of forged official document is located in the roadside-ro around August 20, 2018.