A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant is a person who operates a boiler cleaning company with the trade name called “D” in Seoul Jung-gu Seoul Metropolitan Government C Building 307.

The defendant was already issued with a computer at the above D office around July 2017 to submit a bid for boiler cleaning services conducted by the Gangnam-gu apartment management office of Gangnam-gu Seoul, Seoul, for the purpose of submitting a bid for the above D office.

On August 3, 2012, after copying the original tax payment certificate issued by the Jung-gu Tax Office, the original copy of the above copy was added to white paper on the matters to be modified, and then the above paper changed the business registration number of the business operator from “F” to “F” to “F, August 25, 2017” from “F,” and forged one copy of the tax payment certificate in the name of the head of the Jung-gu Tax Office from “ August 3, 2012,” respectively.

Accordingly, for the purpose of uttering, the Defendant forged a tax payment certificate for D in the name of the head of a secondary tax office which is a public document.

2. On August 2017, the Defendant: (a) submitted a tax payment certificate under the name of the head of a mid-term tax office with a forged public document to the above E Apartment Management Office, which was issued, by mail; and (b) exercised the forged public document.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of forged tax payment certificates statutes;

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

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The reason for sentencing under Article 62(1) of the suspended sentence under Article 62(1) of the Criminal Act [the scope of the recommended punishment] In the case where social risks have not been realized because the ultimate objective of the crime was not achieved due to forgery, alteration, etc. of the type 1 (non-business and non-structured non-business) mitigation area (4 to 1 (1) (the special mitigation person] (the decision of sentence] Defendant committed fraud by forging a private document up to 2008, on the ground of the fact that he committed the crime by forging the private document up to 2008, the suspended sentence is twice and the fine is imposed once.