A defendant shall be punished by imprisonment for not less than eight 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

A person whose name and the defendant are not known has forged a business registration certificate and a standard certificate of value-added tax, and has been issued a performance guarantee insurance policy from the victim Seoul Guarantee Insurance by using it, and has gathered to be supplied with goods using the above insurance policy.

1. The Defendant stated in the upper end the “business registration certificate,” “C” in the registration number column, “D” in the trade name column, “E” in the name column, “E” in the column, “F, and 203 of the Daegu Metropolitan City” in the column where the place of business is located, “F, and 203 of the Daegu Metropolitan City” in the column where the place of business is located, “processed food distribution in the business type column,” “processed food distribution in the name of the head of the Daegu Metropolitan City Tax Office” in the lower end, “F,” “F,” “F,” “F,” “F,” “F,” “F,” and “head of the North Daegu Tax Office” in the name of the head of the Daegu Metropolitan Tax Office adjacent to the head of the Daegu Metropolitan Tax Office.

Accordingly, the Defendant forged the business registration certificate of the head of the North Daegu Tax Office who is a public official for the purpose of exercising the name in collusion with a person who is not known.

The Defendant stated in the upper part of the judgment that “G”, “G” in the name column, “H” in the business registration number column, “D” in the business registration number column, “I” in the business registration number column, “a processed food, miscellaneous” in the paper column, “F, 203 in the Daegu Metropolitan City, Junggu,” “F, 203 in the business place column,” “F,” “F, 31 December 31, 2013 in the taxable period column,” “J” in the lower part, “J”, “N on March 20, 2015,” and “the head of the North Daegu District Tax Office”, and affixed the official seal of the head of the Daegu District Tax Office adjacent to the North Daegu District Tax Office.

Accordingly, the Defendant forged a standard certificate of value-added tax imposed by the head of the North Daegu Tax Office which is a public official for the purpose of exercising the name in collusion with a person who is not known.

2. On April 29, 2015, the Defendant’s use of forged official document at the Daegu Jung-gu Branch of Seoul Guarantee Insurance Co., Ltd. located on 2095 and 20 stories (Seoul-gu, Daegu-gu, Daegu-gu, 2015). The Defendant’s use of forged official document is accompanied by an employee’s registration certificate as above.