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

The defendant is a person who operates C in Chuncheon City B building 313.

On December 13, 2014, the Defendant submitted a written claim for the cost of maintenance and repair on the homepage of the university from March 2013, 2013, October 1, 2014, the Defendant submitted a “written claim for cost of maintenance and repair on the homepage of the university from March 2014,” and submitted a “written tax payment certificate” to demand cost of services. However, when it was impossible to obtain a tax payment certificate due to default of national taxes, the Defendant decided to operate a computer image file by changing the validity period and the date of issuance under the certificate of tax payment issued on December 12, 2013 to the 2014.

Around 16:00 on February 21, 2014, the Defendant: (a) stored a true certificate of tax payment (issuance number 6415-084-4323-989) on December 23, 2013, which was issued on December 23, 2013; (b) stored an image file; (c) saved each image file as of March 20, 2014; and (d) saved each image file as of October 21, 2014; and (c) sent the computer image file as above to E, who is a person in charge of the Gangwon University Camp Do, to output it with the above image file as of December 16:14 on the same day.

For the purpose of exercising, the defendant altered one certificate of tax payment to C in the name of the Director of Chuncheon Tax Office, which is an official document, and exercised it.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of the authentic tax payment certificate;

1. A copy of the altered tax payment certificate;

1. A copy of a written request;

1. A copy of a computer screen sent by e-mail the altered official document PDF file;

1. The application of Acts and subordinate statutes of an investigation report (report accompanied by a copy of the disbursement resolution of the class);

1. Article 225 of the Criminal Act, Articles 229 and 225 of the Criminal Act concerning the 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. Article 62(1) of the Criminal Act of the suspended execution is as follows.