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A defendant shall be punished by imprisonment for six 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.
Reasons
Punishment of the crime
The Defendant is a used car dealer.
In order to raise sales performance, the Defendant sold B K7 used vehicles to the victim C at a price much lower than the acquisition price of the auction, and paid acquisition tax to the Seodaemun-gu Seoul Metropolitan Government Office, but the remainder after the payment of acquisition tax kept by the injured party, and there was a difference between the acquisition tax and the acquisition tax that was kept by the injured party, the Defendant had the mind that the Defendant sold the vehicle to the injured party and embezzled the difference after paying the acquisition tax payment slip and the receipt.
1. On August 2017, the Defendant modified official documents, duplicate two copies of “acquisition tax payment slip and receipt” under the name of the head of Seodaemun-gu Seoul Metropolitan Government, and attach the standard amount of taxation to 30,900,000 to 36,615,00, and the paid tax amount to 2,563,050 won from 2,163,000 won to 2,563,050 won.
Accordingly, for the purpose of uttering, the Defendant modified a statement of payment of acquisition tax and a receipt under the name of the head of Seodaemun-gu Seoul Metropolitan Government, Seodaemun-gu.
2. On August 2017, in order to verify the amount of acquisition tax due to the purchase of a vehicle from the victim who purchased BK7 vehicle from him/her on the first day of the alteration, the Defendant: (a) presented the payment slip of acquisition tax altered by the aforementioned method and the receipt thereof to the victim, who may not know of the alteration, as if he/she were issued a genuine certificate by sending it to the victim by registered mail.
3. The Defendant, around August 4, 2017, sold B K7 used vehicles to the victim KRW 33,990,000 with a vehicle price of KRW 33,90,000 and kept the vehicle at KRW 2,563,050 by receiving an expected amount of acquisition tax from the injured party and paying it in lieu of the Gu office. On or around the seventh day of the same month, the Defendant was in the Seodaemun-gu Seoul Special Metropolitan City Office.