A defendant shall be punished by imprisonment for two years.

Punishment of the crime

On September 27, 2016, the Defendant was sentenced to imprisonment with prison labor for ten months at the Gwangju District Court for embezzlement, etc., and the judgment became final and conclusive on December 15, 2016.

On June 28, 2012, the Defendant purchased 107 stores from CJ Construction Co., Ltd. for KRW 14 billion from among the commercial buildings located in Pucheon City, as the representative of C Co., Ltd. (hereinafter “Eullet”), which is the end of the end of June, 2012. On June 28, 2012, the Defendant got loans of KRW 7 billion from the Victim Suhyup Bank.

On June 2013, the Defendant attempted to extend the repayment period of KRW 5 billion out of the above loans to the Suhyup Bank on the arrival of the time limit for the repayment of the loans, but at the time, C Co., Ltd. in the Defendant’s operation was in arrears of KRW 110,737,410, value added to the quarter of February 2012, and thus, it is impossible to obtain a tax payment certificate under the name of the head of the net Tax Office necessary for the extension of the loans. As such, prior to the delinquency in tax payment, the Defendant changed the date for the issuance of a tax payment certificate under the name of the head of the relevant tax office having been issued and kept in custody, and intended to obtain an extension of the repayment period of KRW 5 billion.

1. Around June 11, 2013, the Defendant altered official documents, at the C office located in the above Eullet 303 office, for the purpose of uttering, printed out on February 18, 2013, “the column for the date of issuance,” which was issued and kept under the name of the head of the pertinent office, using a computer network,” and copied on June 28, 2013, the text “the date of issuance,” which was printed out by using a computer network, and then copied the text “the date of validity” on June 28, 2013.

Accordingly, the defendant modified a tax payment certificate under the name of the head of the net tax office, which is an official document, for the purpose of uttering.

2. The Defendant’s uttering of altered official document issued a “certificate of tax payment” under the name of the head of the pertinent tax office, which is an altered official document, at the net office located in the Dong-dong from June 12, 2013 to around the 13th day of the same month.