The sentence against the accused shall be three million won.

If the defendant does not pay the above fine, 100,000.

Criminal facts

1. At around 17:00 on January 21, 2019, the Defendant forged private documents at the office of the “C” operated by the Defendant in Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-si, and requested the said female employee to enter the said female employee into the “mutual name” column of the “mutual name” column of the “written final return of value-added tax on general taxable persons” by using a computer, and then arbitrarily made the said female employee enter the “F”, “G”, “date of birth” into the “date of birth”, “H”, “I” in the “place of business”, “Y” in the “amount of tax base and output tax”, “240,000,000” in the “amount of tax base and output tax base”, “24,000,000” in the “tax amount” column, and “FG” column, and then arbitrarily made the said employee’s name in the name of “G” and then arbitrarily made the said report.

Then, the Defendant had the said female employees enter “F” in the “trade name” column, “G” in the “name (representative)” column, “I” in the “business registration number”, “place of business” in the “place of business” column, and “transaction period” in the said manner, and “the details of supply of E and K” in the “statement by sales place” column of the said aggregate table.

Accordingly, for the purpose of exercising rights and duties or certificates of fact, the Defendant forged either a “final return on the general taxable person’s value-added tax” and a “total tax invoice by customer” respectively.

2. On January 23, 2019, the Defendant: (a) sent each forged document as described in paragraph (1), as if it were the document duly formed; (b) sent it by mail to the 724 Chungcheong Pung-si, as if it were the document duly formed; and (c) exercised it by allowing the public official in charge to deliver the forged document to the public official who is aware of the forgery.

Summary of Evidence

1. The defendant's legal statement; 1.1.