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A defendant shall be punished by imprisonment for not less than five months.
Reasons
Punishment of the crime
The Defendant, after the incorporation of a legal entity and the failure of its business, led to the obligees’ claims for the transfer of ownership due to the failure of the business, used the clients to forge a new bank’s notice of payment of acquisition tax under the name of the bank and to show that the clients have paid taxes normally, and the said tax was used to pay taxes in full.
1. Forgery of private documents and the uttering of a falsified investigation document;
A. On March 10, 2010, the Defendant, at the C office located in the Nam-gu Incheon Metropolitan City, Nam-gu, Incheon, on March 10, 2010, affixed a seal in the name of a new bank, stating that the Defendant, in the column of receipt of notice of payment of acquisition tax issued to E, the Defendant was the “receiving”, “8159”, “810.59”, “the date of March 13, 2010”, and “new bank”, “the new bank”, “the new bank”, “the new bank”, “the new bank”, “the new bank”, “the acquisition tax and the agricultural special tax” to be paid instead by being entrusted with the registration of transfer of ownership of real estate located in E and F in Y-gu, Y-gu, Seoul.
Accordingly, the defendant forged a receipt of acquisition tax payment notice in the name of a new bank, which is a private document, for the purpose of uttering.
On March 15, 2010, the Defendant issued a receipt of the acquisition tax payment notice to D who is aware of the forgery at the above office and exercised it as if it had been duly formed.
B. On April 13, 2010, the Defendant: (a) at the I real estate intermediary office located in Gyeyang-gu Incheon Gyeyang-gu Incheon Metropolitan City, the Defendant issued a notice of payment of acquisition tax issued by J and one other on the same day to the Gyeyang-gu Incheon Gyeyang-gu Office to pay KRW 2050,00,00,000, such as acquisition tax to be paid instead by being entrusted with the registration of transfer of ownership of real estate No. 101 and 202 from J; and (b) for the purpose of deceiving the normal payment of acquisition tax.