A defendant shall be punished by imprisonment for one year.

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

(b) has accepted the reporting and payment agency work, and has remitted the total of KRW 46,00,000,000 to the Defendant’s account as an agency fee including capital gains tax, and has embezzled KRW 17,187,58,952, which is the calculated tax amount for the victim, by consuming KRW 17,187,587 for the purpose of the Defendant’s separate performance of obligations around that time;

2. On February 2009, the Defendant embezzled the comprehensive income tax remitted from I as described in the above 1-A at an insular place as of February 1, 2009, with intent to forge the receipt as if he paid the receipt properly. The Defendant used a computer projecter list sheet to forge the receipt; “0265 general accounts in 2009”; “049”; “tax” in the “tax” column; “K” in the number book number column; “S” in the name number column; “S” and address column in the resident registration number column ***********-2-70-10; and “after the due date of payment of global income tax” in the name column 209-208; and “after the due date of payment of global income tax” in the name column 209-208; and “after the name “after the due date of payment of global income tax” in the name column 209-208.

Accordingly, for the purpose of uttering, the defendant, without authority, forged a receipt in the name of the Ansan Tax Department, an official document.

3. On February 2009, the Defendant issued a receipt, which is a forged official document, to I who knows that it was forged, under the pretext of global income tax payment, at an influence place on the date of February 2, 2009.

The defendant of "2014 Highest 2198" was a person who operated the "D Tax Accountants Office" in Seo-gu Incheon Metropolitan City.

On April 201, the defendant was about the V multi-family house when the defendant had U from the victim T in the above certified tax accountant office in early 201.