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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Around July 2016, the Defendant was awarded a contract for the construction work of D toilet water supply facilities in the Ulsan Nam-gu, and completed the construction work on August 25, 2016. Around that time, the Defendant, who requested the Ulsan Facilities Corporation to submit various tax certificates from the side of the Ulsan Facilities Corporation upon filing a claim for the construction work with the Ulsan Facilities Corporation, had the Defendant submitted the existing tax certificates by altering the tax certificates issued by the Defendant.

1. Alteration of an official document;

A. On August 2016, the Defendant printed “No. 30, 2016,” using a flag at the said state office, and copied the “No. 30, 2016,” which was then issued by the Defendant, on October 30, 2016, the period of validity of the certificate of tax payment issued under the name of the head of Ulsan Tax Office, which was printed on the “No. 30, 2016.”

B. The Defendant printed “No. 24 August 2016” in the same manner at the above date, at the same place, and copied it again by inserting the “No. 24 August 2016, 2016,” which was printed on the issuance date of the certificate of full payment of 4 major insurance premiums under the name of the president of the National Health Insurance Corporation, which was previously issued by the Defendant.

C. The Defendant printed “30 days (m) of September 2016 (yy)” in the same manner at the above date and at the same place, and copied it again by putting the above “30 days (m) of September 30 (d) of the period of validity of the local tax payment certificate printed on the column of the validity of the local tax tax payment certificate under the name of the head of Ulsan Metropolitan City, Ulsan Metropolitan City, which the Defendant had previously been issued.”

The Defendant printed “No. 24 August 2016” in the same manner as the above date, at the same place, and added the “No. 24 August 2016” to the above “No. 24 August 2016” on the issuance date of the “No. 33, 2016,” printed on the issue date of the “No. 33, 2016.”