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

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person who actually operates a stock company B.

B Around March 2015, a corporation should submit documents, such as certificate of tax payment, etc., when it is not possible to submit a certificate of tax payment as of December 2015, when it is not possible to submit a certificate of tax payment because there is a delinquent amount of tax equivalent to KRW 56 million as of December 2015, among the water supply and sewerage construction projects that were ordered by the South Maritime Affairs and Fisheries Office as the first place of construction of waste concrete collection, transportation, and disposal works.

1. Around the end of December 2015, the Defendant changed official documents printed the words “Few, January 22, 2016,” using the word “Fean Tax Office,” which was issued by the head of Msan Tax Office, in the above B offices located in Haan-gun, Haan-gun, Haan-gun, and copied the words “Fean Tax Office, January 22, 2016,” which was printed as above at the date of issuance of the certificate of tax payment issued by the head of Msan Tax Office.”

Accordingly, the defendant modified a certificate of tax payment issued by the head of Msan Tax Office without authority for the purpose of exercising his right.

2. The Defendant, at the above time and place, transmitted the altered tax payment certificate to the public official in charge of the water supply and sewerage business office of the South Sea Office who is aware of the alteration, by facsimile, as if the altered tax payment certificate was duly formed.

Summary of Evidence

1. Defendant's legal statement;

1. Request for investigation of a marina industry tax office, recognition of the forgery or alteration of official documents, and details of the progress of the case;

1. Application of the amended duplicate of tax payment certificate Acts and subordinate statutes;

1. Relevant Articles 225, 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 different in addition to the punishment power of a fine for one time due to driving under influence of alcohol; and