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

Around October 1, 2012, the Defendant, while doing business with C, was to operate a 'E' private teaching institute in Ilyang-gu Seoul Metropolitan City D 308 and 309 (hereinafter referred to as a "commercial building"). Around October 1, 2012, the Defendant, who was the lessee, leased the above commercial building from the victim Hawon Water Industrial Co., Ltd., which was registered in the name of the Defendant, and operated a 'E' institute.

On October 2014, the Defendant decided to liquidate the partnership business relationship with C, and decided to change the name of the above business operator to C. Accordingly, the Plaintiff, the lessor, requested for the preparation of the lease agreement to change the lessee of the lease agreement to C. However, the Victim Obasan Co., Ltd. agreed to prepare the lease agreement by changing the lessee to C due to the shower of the above commercial building, the problem of waterproof construction, etc.

Therefore, the Defendant forged the lease agreement with C as lessee using the existing lease agreement, and submitted it to the Yangyang Tax Office to change the registration of the operator of the private teaching institute in the name of C.

On December 2, 2014, the Defendant: (a) was in possession of the victim at the end of the period of lease at the end of the period of the lease; (b) “C” in the name of the lessee; and (c) “C” in the period of the lease; and (d) month on January 01, 201,” in the term of the lease.

(B) On September 03, 2015, the following: (a) stated the lessee’s name “E address: F, 1 Dong 909, 300: G: (b) indicated the lessee’s name in the lessee’s column “E address: the Dongdaemun-gu Seoul Metropolitan Government F, 1 Dong 909, 3: resident number: G; and (c) made a copy of the lease agreement entered in the name of the Defendant (“Defendant A’s name”) in the name of the said C; and (d) copied the documents; and (e) forged one copy of the lease agreement entered in the name of the Defendant C.

After December 31, 2014, the Defendant applied for the registration of business operator C through H, a certified tax accountant, at a higher tax office around December 31, 2014.