Defendant shall be punished by a fine of KRW 1,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

[2014 High Court Decision 676] The Defendant is an employee of “(State)D” in Gangnam-gu Seoul Metropolitan Government C.

On November 2010, the Defendant requested by the Seoul Regional Tax Office to submit necessary explanatory materials for the tax investigation of the above company, and around November 201, 2010, at the above company office located in Gangnam-gu Seoul Metropolitan Government, the Defendant reported and paid the capital gains tax on December 24, 2009 by transferring 30,000 shares owned by him/her as a shareholder of the Bank of Korea, to the company's company office located in Gangnam-gu Seoul Metropolitan Government, on the “written confirmation”, “name: E (F) and address: Gyeonggi G and the content column.”

However, the facts are transferred only in the name without paying the price.

The above confirms that the shares of the principal have been changed in the name of the following staff in the process of expanding the resignation as a representative of the corporation and the largest shareholder H’s death.

The title truster EF, the title trustee IJ, the trust date on December 24, 2009, the shares quantity of 30,000 shares, and the above confirmer E, and then sign E in the name next to the name of E.

For the purpose of exercising, the Defendant forged a copy of the certification form E, which is a private document on rights and obligations.

[2014 high-level 1390] around November 2010, the Defendant: (a) prepared a document to the effect that “D office located in Gangnam-gu Seoul Metropolitan Government, by using a computer network without authority for the purpose of exercising; (b)” the title “written confirmation; and (c) prepared a document to the effect that “K, a D shareholder of the Company, has held 30,000 stocks on December 24, 2009 to L, who is an employee of the said Company, verified the fact of title trust; and (d) continued to confirm the fact of title trust with 50,000 stocks owned on December 24, 2009 to N, an employee of the said Company,” and written a document to the effect that “D shareholder of the said Company, who is a D shareholder of the said Company, has held 50,000 stocks on December 24, 209.” The name and resident registration number of K and M using a pen in each of the confirmation column of each of the said documents.