A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The Defendant, who is the representative director of the DD Co., Ltd., Ltd., and, due to the delinquency in tax payment, failed to receive service fees, such as “E,” which is a government-funded construction work that the said company provided design services, due to the failure to pay taxes, he thought that he would receive service fees by forging a certificate of tax payment as if he paid tax payment

1. Forgery of public documents, or uttering of forged public documents;

A. On April 2, 2015, the Defendant: (a) around 13:00 on April 2, 2015, at the Daegu Office of the said company’s Daegu (F2) located in Daegu Northern-gu, Daegu-gu; (b) stored the certificate of tax payment of the said company, which was ordinarily paid taxes by using the capitalner; and (c) revised the term of validity of the certificate by using the computer’s cable shop program to “02 May 2015”; (d) revised the date of issuance to “02 April 2015, 2015” to “one certificate of tax payment” and forged one certificate of tax payment; and (e) submitted the certificate of tax payment to the Ulsan-gun Office of Finance and Economy in the Ulsan-do, Ulsan-do, Seoul-do, Seoul-do, and a public official affiliated with the said department, claiming for the payment of the “E Working Design Service” on the same day, as if the certificate was duly issued.

Accordingly, the defendant, for the purpose of exercising his official document, forged and exercised one certificate of tax payment for D Co., Ltd. under the name of the Yeongdeungpo Tax Office.

B. The Defendant committed on May 4, 2015 at the above office around 13:00 on May 4, 2015.

In the same manner as Paragraph 1, the term of validity of the certificate is "03 June 03, 2015"; the date of issuance is "04 May 2014"; the two copies of the certificate of tax payment, which is "04 May 2014," were forged; the Finance Department of the Ulsan-gun Office around the same day and around the same day, claimed the payment of the "G Corporation's working design service" to a public official belonging to the above department, and submitted as if the certificate of tax payment, which is a forged public document, was actually issued, one copy of the certificate of tax payment, which is a true public document, and the same day, is located in the