The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. Fact-misunderstanding and misapprehension of legal principles that the Defendant arbitrarily manipulates or alters the number of issuance, receipt number, person in charge, effective period, and date of issuance among the entries in the certificate of tax payment of this case, or that there was no fact that the Defendant’s seal was affixed on the official seal of the head of the two different tax offices. Therefore, even though this constitutes an alteration rather than forgery, it constitutes an alteration, and the Defendant forged the above certificate of tax payment by recognizing that the Defendant

The court below erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment.

The argument is asserted.

B. The Defendant asserts that the punishment sentenced by the lower court (six months of imprisonment) is too large and unfair.

2. ex officio determination of authority: (a) the prosecutor’s name of the instant crime was “a modification of, or an alteration to, official documents” at the trial of the party; and (b) the facts charged in the instant case is a person who substantially operates the manufacturer’s homepage of the trade name “D” located in the Dong-gu, Busan Metropolitan City.

On November 2015, the Defendant was required to submit a tax payment certificate, etc. from the person in charge of the above school to renew the above contract on November 16, 2016 while operating the foregoing company, concluding a service contract for maintenance and repair on the website with E University, and managing the above school website.

Since March 2015, Defendant Company failed to pay national taxes equivalent to KRW 39,363,720, and the Plaintiff knew that if a tax payment certificate stating the details of national tax delinquency is submitted to E University, the contract will not be renewed. On March 2015, the Defendant had no details of national tax delinquency changed the date of issuance of a tax certificate under the name of the head of the Yangyang Tax Office with respect to the said Company prior to March 2015 and had no details of national tax delinquency submitted the modified tax payment certificate to E University staff.

On November 2016, the Defendant was the third floor of the Dong-gu, Busan Metropolitan City building 3.