A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant is the representative director of the C Co., Ltd., which is the Guro-gu Seoul Metropolitan Government building B (506).

The Defendant submitted a certificate of tax payment to D in order to claim KRW 3 million for the completion payment, but it was impossible to obtain the certificate of tax payment. On August 28, 2014, the Defendant stored the existing certificate of tax payment at the office of the said C Co., Ltd., and changed the validity period of the said certificate to " October 18, 2014" and " October 19, 2014" to "date of issuance."

Accordingly, for the purpose of exercising the official document, the defendant altered one certificate of tax payment for C corporation under the name of the head of the Guro Tax Office.

2. On August 28, 2014, the Defendant filed an application for payment for completed portion with D located in Seocho-gu Seoul Metropolitan Government E, and submitted the altered tax payment certificate to G in charge as if it were genuine, as set forth in paragraph 1, to the staff-in-charge G who is aware of the alteration.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the reply statutes to a request for verifying whether the certificate of tax payment, the certificate of tax payment, and the details of arrears;

1. Relevant provisions of the Criminal Act, Article 225 of the Criminal Act, Articles 229 and 225 of the Criminal Act concerning facts constituting an offense;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The reason for sentencing under Article 62(1) of the Criminal Act on the suspension of execution [Scope of Recommendation] The reason for sentencing under Article 62(1) of the Criminal Act is that where social risks have not been realized because the ultimate purpose of the mitigation area (4 to 1 year) (special mitigation) is not achieved due to the failure to achieve the ultimate purpose of the crime (the decision of sentence], the social risks caused by the crime of this case are not realized, and that the defendant reflects his fault in depth; etc.