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

1. The Defendant is a person who had worked as the director of C in Gwangjin-gu Seoul Special Metropolitan City from 2005 to 2005.

On May 31, 2016, the Defendant, at the above accounting office, connected to D’E upon receiving a request from D, a customer, to obtain a certificate of tax payment after the payment of national taxes on behalf of the customer, paid KRW 16,830,00,000, and printed out the “certificate of payment of value-added tax” in the name of mid-to long-term tax secretary, and then printed out the said certificate by stating it as “1,186,830,00,000 won” by means of a computer, and copied it to the “certificate of payment of value-added tax” column.

Accordingly, the defendant, for the purpose of uttering, forged the certificate of payment of value-added tax in the name of mid-to long-term official document.

2. On May 31, 2016, the Defendant submitted to the public official in charge of the payment of the forged value-added tax as stated in paragraph (1), when he applied for the issuance of the certificate of tax payment for the above D, at the diving House located in 62, Songpa-gu Seouldong, Songpa-gu, Seoul.

Accordingly, the defendant exercised the certificate of payment of value-added tax, which is a forged official document.

Summary of Evidence

1. Defendant's legal statement;

1. Application of response statutes to a written accusation, certificate of payment of value-added tax, and request for verification of payment by credit card;

1. Article 225 of the Criminal Act, Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense;

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;

1. The grounds for sentencing under Article 62-2 of the Social Service Order Criminal Act are as follows: (a) the Defendant was sentenced to six months of imprisonment due to the alteration of official documents in 2011; (b) the punishment for two years of suspended execution; and (c) the sentencing conditions specified in the trial process of the instant case, such as the background of the instant crime and the circumstances after the instant crime.