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

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

On December 2, 2016, the Defendant, in preparing for the closure of the business of the “C” company that he operated, thought that he arbitrarily prepared a letter of benefit under the name of the employee necessary to report income tax to the subsidiary tax office.

1. On November 25, 2016, the Defendant forged private documents: (a) stated “E”, “F”, “F”, and “E 301 on the address column” in the letter of confirmation on the payment of benefits and allowances for business income in the Defendant’s residence located in 1.202, Orcheon-gu, Seocheon-gu, Busan, and indicated “E” as “E” in the name column, “F”, and the address column; and (b) marked the name “E” in the “Secheon-gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, Gyeonggi-do; and (c) affixed at will a new seal on the name of the said E.

Accordingly, for the purpose of uttering, the Defendant forged one copy of “a letter of receipt of salary and allowances for business income” under the name of “A”, which is a private document on proof of facts.

2. On November 25, 2016, the Defendant: (a) sent one copy of the “written confirmation of the payment of business income and the receipt of allowances” forged, as prescribed in the foregoing paragraph 1, to a registered tax accountant who is unaware of the forgery, in real estate near the Orcheon-gu Seoul Special Metropolitan City; (b) and (c) had the said certified tax accountant return the income tax of the said “C” at the local tax office located in the Bupyeong-gu 227 south of Busan Special Metropolitan City, and exercised the said document by having the public official in charge of name in charge submit the “written confirmation of the payment of business income and the receipt of allowances” as if the document was duly constituted.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. Report on investigation (to hear statements by telephone of staff of the tax office);

1. A written confirmation of payment of benefits and allowances to business income;

1. Application of Acts and subordinate statutes, such as a notice of notice of taxation in an associate tax office;

1. Relevant Article of the Criminal Act, Article 231 of the Criminal Act (the point of Article 231 of the Private Document) for criminal facts, and the Criminal Act.