Defendant shall be punished by a fine of KRW 3,000,000.

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

Punishment of the crime

1. On April 2015, the Defendant forged private documents: (a) E, name: F, location location: Gangnam-gu Seoul Metropolitan Government G; and (b) the date of closure in the reported column in the form business operator column through a tax agent agent’s report filed a report on closure at a non-permanent place; (c) November 19, 2014: H’s resident registration number stated “F in the business transfer column: H’s name; and (d) marked “F in the reported column; and affix the F’s seal attached to the name.”

Accordingly, for the purpose of exercising, the Defendant forged a report on discontinuance of business, which is a private document on rights and obligations.

2. On April 19, 2015, the Defendant at the events of the above investigation documents submitted a report on the closure of the forged business report to the public official in charge of not knowing the forgery.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness F and J;

1. A complaint and accompanying documents;

1. An investigation report (which is attached to the GGT and the call in charge) [the report of the closure of the business report in this case is not the seal impression of the Defendant and the tax agent, but the Defendant’s personal seal affixed a new F’s personal seal at their own discretion, and the Defendant did not obtain F’s consent at the time of preparation of the report. Even if the Defendant consented to the return of IG to the Defendant around November 2014, the Defendant filed a complaint against K and F, etc. for fraud, thereby resulting in a dispute between the Defendant and F, etc. on the charge of fraud. At the time of April 2015 when the considerable time has elapsed, it is difficult to view K or F, etc. as having consented to all the acts (including the act of arbitrarily cutting the F’s personal seal stamp) regarding the Defendant’s report of the closure of the business report, the application of the above criminal facts can be fully recognized.]

1. Relevant Article 231 of the Criminal Act concerning the facts constituting an offense, and Article 231 of the Criminal Act concerning the selection of punishment, and fines;