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

The defendant is the representative of C, who is a corporation in arrears with the national tax and the National Health Insurance Corporation's insurance premiums, and even if the passbook was attached to the above corporation's name and received the construction price from the customer, all of them were placed in the situation where the collection is to be made. The defendant voluntarily ordered construction by using the name of "D company" from the representative E of Pyeongtaek D company using the passbook and seal, and received the construction price in the name of E.

1. Forgery of private documents;

A. On May 2012, the Defendant, at the office of G Co., Ltd. located in Daejeon Sung-gu, Daejeon (F building 302) around the end of May, 2012, had an employee under the name of G, who is unaware of such fact, enter into “H construction contract (establishment) and on-site name: H: The date: H: May 1, 2012; the contractor: A (original contractor) I Company; B (Contractor); D Company; and B’s representative E’s seal of transaction.

Accordingly, for the purpose of uttering, the Defendant forged a “materials Supply Contract” in the name of E, which is a private document on rights and obligations.

나. 피고인은 2012. 5. 25. 10:00경 대전 중구 J빌딩 2층에 있는 피고인 운영의 주식회사 C 사무실에서 그곳에 있는 컴퓨터를 이용하여 세금계산서 공급자 인적사항란에 ‘등록번호 K, 상호 D회사, 성명 E 사업자 주소 대전광역시 대덕구 L’, 공급받는자 인적사항란에 ‘등록번호 M, 상호 I 주식회사, 성명 N, 사업장 충청남도 금산군 O’, 품목 란에 '2012. 5. 2. 품목 하이샷시 납품, 공급가액 100,000,000원, 세액 10,000,000원'이라고 각각 기재한 다음 이를 G 측에 이메일로 송부하고, 그 무렵 그 정을 모르는 G 소속 여직원으로 하여금 위 세금계산서를 출력하여 E 이름 옆에 피고인으로부터 건네받아 보관하고...