A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

In a situation where the Defendant is unable to register a business under the name of the Defendant due to default of national taxes, etc., the Defendant would substitute for a tax return of the “D company” operated by the Defendant to C around 2015.

On the contrary, C had received documents necessary for the issuance of tax invoice, such as the business registration certificate, from C, arbitrarily prepared a tax invoice in the name of D Company representative C and delivered it to the customer.

"2017 Highest 2664"

1. On December 30, 2015, the Defendant forged a private document: (a) without authority, imprints his/her prior seal on the supplier registration number column of the site for tax invoice form “F”, “D”, and “C” in the name column of the supplier of the site for tax invoice form “F”, without authority for the purpose of exercising the right; and (b) in the same manner, including forgery of a tax invoice under the name of C of the D Company’s representative by stating “970,000” in the supplier’s trade column as “the city goods distribution” and “970,000” in the supply price column, the Defendant, without authority, arbitrarily affixed the seal to the supplier’s registration number column of the site for tax invoice form “F”, and “the date and time of use of the bill No. 264, Mar. 21, 2016” in the same manner as above from the end of June 30, 2016.

As such, 59 copies of the tax invoice in the name of the representative C of the D Company were each set.

2. On January 30, 2016, the Defendant exercised 59 copies of the tax invoice in the name of C representative of the D Company, including by delivering the forged tax invoice, as described in paragraph 1, to the employees in charge of the said company, who knew of the forgery, as if it were actually prepared and used as if it were genuinely prepared, at the U.S. commercial office located in Young-gu, Busan, Young-gu, Busan, the Defendant exercised 59 copies of the tax invoice in the name of C, such as the bill of crime (1) in the foregoing manner, from June 30, 2016.

"2017 Highest 4477"

3. On July 30, 2015, the Defendant who forged a private document is a supplier of a site for tax invoice without authority for the purpose of exercising the right at the above residence of the Defendant.