Defendant shall be punished by a fine of five million won.

Where a defendant fails to pay a fine, one hundred thousand won shall be the day.

Punishment of the crime

A. On March 13, 2017, the Defendant: (a) signed a private document forgery report without authority to exercise the right to file a report on the closure of business; and (b) submitted it to the victim’s name, a private document verifying the fact, with the intent of exercising the right to file a report on the closure of business with the victim’s location C located in Jin-si, Jin-si, Jin-si; and (c) forged a copy of the report on the closure of

B. At the time indicated in paragraph (1), the Defendant submitted a forged report of closure to an employee in charge of the Jinju Tax Office, who is aware of the fact, as a representative of E branchF, as if it were duly formed.

Summary of Evidence

1. A witness G and C’s legal statement;

1. Statement made by the police against C;

1. A statement of H and F;

1. Complaint;

1. Business registration certificate;

1. Certification of closure of business;

1. Each real estate lease agreement;

1. The Defendant asserts to the effect that “The injured party demanded a warning in the name of D main business operator for the purpose of acquiring the eligibility for nursing care and taking employment, and the injured party delegated all the rights to the operation and disposition of D main points to the Defendant, so the right to make a report on the closure of business in the name of the injured party has already been comprehensively delegated to the Defendant. As such, the Defendant asserts to the effect that “the injured party does not use one copy of the report on the closure of business in the name of the injured party, or one copy of the false or forged report on the closure of business.”

Therefore, according to the evidence of this case, witness G, and C’s legal statement and ruling, it is recognized that the defendant has forged one copy of the victim’s report of closure of business without authority for the purpose of exercising it as stated in the facts constituting a crime and exercised one copy of the forged report of closure of business.

Meanwhile, it is recognized that the data submitted by the defendant clearly or comprehensively delegated the right of the victim to make a report on the discontinuance of business under the name of the victim.