A defendant shall be punished by imprisonment for six 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

1. On October 10, 2017, the Defendant: (a) indicated “A company B, C, D, E, Nam-gu F, Daegu-gu G apartment”, “1,000, 1,000, 4710, 64710, 64710, and D” in the “Tax Base Return column for Securities Transaction Tax Return; and (b) signed “B, C, D, Daegu-gu, Daegu-gu, Daegu-gu, F, Daegu-gu,” and entered “A00, 2000, 100, 2017, 10, 10, 10, 10, and 64710; and (c) written “B,” following its name in the “Tax Base Return column for Securities Transaction Tax Return; and (d) written “A00,000,000,000,000,70,000,00,000 shares or equity shares” in the reporter column.

Accordingly, the Defendant forged the tax base return of securities transaction tax in the name of D, which is a private document on rights and obligations, and the transfer transaction statement of share certificates or equities.

2. The Defendant, at the time, at the time, at the place specified in the preceding paragraph, submitted a false statement of tax base of securities transaction tax, and a statement of transfer transaction of share certificates or equity shares, which was forged as stated in the preceding paragraph, to an employee under the name-free circumstances in North Daegu Daegu Tax Office,

Summary of Evidence

1. Defendant's legal statement;

1. Statement of D police statement;

1. Application of Acts and subordinate statutes, such as investigation reports (number 5, 9), contracts for transfer of stocks, and returns on tax base for securities transaction;

1. Relevant Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act, Articles 231 of the Criminal Act, the choice of punishment for the crime, the choice of imprisonment;

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

1. Article 62(1) of the Criminal Act (see, e.g., Article 62(1) of the suspended sentence (see, e.g., Supreme Court Decision 2006Da14488, Apr. 1, 201).