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

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

Punishment of the crime

The Defendant, while serving as a secretary at the office of the Seoul Special Metropolitan City, Nowon-gu, Seoul Special Metropolitan City Office of 403 (Seoul Special Metropolitan City). The Defendant, upon entering into a real estate loan brokerage agreement with the D Agricultural Cooperative E branch and concluded a real estate loan brokerage agreement, had the parties to the real estate sales contract arranged by the Defendant, without authority, intended to obtain a loan from the said Nonghyup. On August 29, 201, the Defendant modified the “1,60,000” indicated in the “acquisition Tax Payment Statement and Receipt” column issued by the head of the Incheon Special Metropolitan City, Jung-gu Special Metropolitan City Office as the revised amount, and entered the “1,950,000” in the “Acquisition Tax Notice and Receipt” column in the “Acquisition Tax” column issued by the head of the Incheon Special Metropolitan City, which is an official document. The Defendant changed the “Acquisition Tax and Receipt” column issued by the head of the Incheon Special Metropolitan City, which is an official document, and exercised it at least once through December 19, 2011.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police of the F;

1. Application of Acts and subordinate statutes on payment certificates and receipts of acquisition tax;

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

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

1. It is so decided as per Disposition on the grounds of not less than Article 62 (1) of the Criminal Act (including the fact that there is no previous conviction and no substantial damage has occurred);