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

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

Punishment of the crime

The Defendant is a person who was in charge of the preparation of tender documents at C, a multi-family housing controlled entity located in Gwanak-gu in Seoul Special Metropolitan City, from February 3, 2012 to November 20, 2014.

1. On June 11, 2013, at the conference of the representative of occupants of DNA apartment buildings with forged official documents, the bidding target was limited to an enterprise that has no tax delinquency or deferred payment, while publicly announcing the selection of multi-family housing controlled entities.

Accordingly, in order to avoid the restriction on the qualifications for bidding of the above apartment at the office of the company company in the middle of June 2013, the Defendant issued the above tax payment certificate as if the company did not have any fact of deferment of national tax collection or disposition for arrears until June 31, 2013, in a manner that in order to avoid the restriction on the qualifications for bidding of the above apartment, the Defendant made the file by cutting the above company’s tax payment certificate issued by the head of the gold tax office in the so-called “scon board” which is a computer program, and then revised the above file using

Accordingly, the Defendant forged one copy of the tax payment certificate to C in the name of the head of the Geumcheon Tax Office, which is an official document.

2. On June 2013, the Defendant: (a) submitted a forged tax payment certificate to the person in charge of the tender of an unregistered apartment in his/her name, as if it had been duly formed at the D Apartment Management Office in Suwon-si, Suwon-si; and (b) exercised it.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. Public announcement of the selection of controlled entities of multi-family housing and forged tax payment certificates;

1. Requests for cooperation in investigation affairs;

1. Application of response statutes to requests for verification of default of national taxes;

1. Article 225 of the Criminal Act (the point of Article 25 of the Official Document) and Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense (the point of uttering of forged official document);

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

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. The crime of forging a recommended official document according to the sentencing guidelines, the crime of forging a forged official document (the scope of a recommended punishment) and other official documents.