The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. The main point of the grounds for appeal is that the lower court’s punishment (two months of imprisonment, two years of suspended execution, and one hundred and twenty hours of community service) is too unreasonable; and

2. The crime of this case, however, is likely to be committed in light of the following: (a) forge and use each of the instant share transfer contract, which provides that the Defendant shall transfer the shares of G Co., Ltd. owned by the Defendant for the purpose of evading tax; and (b) the crime is committed in light of the details, means,

However, in full view of the following: (a) the Defendant led to the instant crime; (b) the Defendant’s confessions and reflects the instant crime; (c) did not cause any damage to the nominal owner of the forged document due to the instant crime; (d) agreed with D, the representative of the document title; (c) the Defendant did not have any history of criminal punishment within the last ten years; and (d) other various sentencing conditions in the records and arguments, such as the Defendant’s age and happiness environment; and (e) the circumstances before and after the instant crime

3. The decision of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendant's appeal is reasonable, and the judgment below is reversed and it is again decided as follows.

Criminal facts

The summary of facts and evidence recognized by the court is the same as that of each corresponding column of the judgment below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 231 of the Criminal Act as to the facts constituting an offense, Articles 234 and 231 of the Criminal Act;

1. Each of the crimes of forging a private document in the name of Articles 40, 50, D, and F of the Commercial Concurrent Crimes Act; the punishment imposed on the crime of forging a private document in the name of D with a heavier criminal situation; the punishment imposed on the crime of forging a private document in the name of E/H; the punishment imposed on the crime of forging a private document in the name of E with a heavier criminal situation; the punishment imposed on the crime of forging a private document in the name of D/F; and each of the crimes of uttering a private document in the name of D/F.