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

When the defendant needs to pay back, the defendant forged the certificate of income in the name of the head of the Chungcheong Tax Office and the certificate of tax details, and used it to get loans from financial institutions.

1. On August 2018, the Defendant: (a) requested the document work from the Defendant’s house located in Chungcheongnam-gun B, Chungcheongnam-gun; and (b) on the condition that he/she shall pay KRW 10 million to a person who is unaware of the name of a third party, who forges documents necessary for lending a financial institution through C, in the name of a third party.

Accordingly, the person under whose name is in unsound means ① the number column for issuance, ② the person under whose name the head of the Chungcheong District Tax Office stated “D”, “A,” and “A,984,304” in the income amount column in 2017, respectively, in the name of “29,286,931” and “1,984,304,” and the total amount of the determined tax amount column, ② the person under whose name the person under whose name the name is “F”, “A,” “A,” and “G” in the trade name column, “652,405,” and “415,110,” in the value-added tax column in the year 2017, sent the Defendant’s e-mail with each image file in the name of the head of the Chungcheong Tax Office stating “A, E, and the value-added tax column in the year 2018.”

On the 17th of the same month, the Defendant printed out a certificate of income received in e-mail from the above person without his name and an image file of the payment details from the above person, respectively, and then filed an application for a loan with the I Bank's voice financial center located in the Chungcheong-gun H, and then delivered it en bloc to the employee in charge of being aware of the fact that the loan was duly formed.

Accordingly, the defendant forged a certificate of income in the name of the head of the tax office having jurisdiction over an official document and a certificate of payment for the purpose of uttering in collusion with the above person in the name of the defendant.

2. The Defendant, on the 17th day of the same month, applied for a loan of KRW 23 million at the above voice financial center, and the forged official documents as prescribed in paragraph (1) are authentic.