A defendant shall be punished by imprisonment for six months.

However, 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

1. On August 29, 2018, the Defendant forged public document: (a) attached a certificate of tax payment (civil petition receipt number: D, issuance number: E) issued under the name of the head of the Kimpo Tax Office at the time when the company was issued at the Internet Home Site (www.homeax.go.D) on May 31, 2018 with the aim of exercising authority to order construction by proving that the said company paid-in national taxes was completely paid; (b) attached a printed paper “No. 31, 2018” in the term of validity of the certificate of tax payment, stating “No. 31, 2018.” (c) attached the printed paper under the name of the head of the tax office “No. 20 August 20, 2018.” (d) attached the printed paper under the name of the head of the tax office “No. 31, 2018.”

2. On August 30, 2018, the Defendant: (a) presented the forged certificate of tax payment to H at the branch of G Bank located in Seongbuk-gu, Sungnam-si; and (b) exercised the forged certificate of tax payment to H, who knew of the fact at the branch of G Bank’s branch of G Bank located in Seongbuk-gu, Sungnam-si.

Summary of Evidence

1. Defendant's legal statement;

1. Report on internal investigation (G bank I telephone communications);

1. Criminal suspicion and details of request for investigation;

1. A certificate of tax payment and the application of statutes governing a certificate of tax payment altered by the suspect;

1. Article 225 of the Criminal Act, Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of recommendations on the sentencing guidelines (the scope of recommendations) [in a case where social risks have not been realized because the ultimate objective of the mitigation area (4 to 1 year) of types 1 (non-business and non-organization) (special mitigation) including the forgery, alteration, etc. of official documents, etc. is not treated as a majority crime if a forged official document is used.