A defendant shall be punished by imprisonment for six 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 had expressed his mind to modify and exercise a certificate of income amount against C in order to subscribe to the insurance policy of B, which is an insurance designer of B, for the insurance policy of C.

1. Around May 3, 2019, the Defendant altered official document: (a) taken pictures of the amount of income in 2017 under the name of the director of the tax office having jurisdiction over C in the name of 4th floor E of the D Building D; (b) taken the file using the program called “stopline” to “G”; (c) changed the “F” in the issuance number column; (d) “16,429,648” in the income column to “132,673,368”; and (e) changed the total amount of tax calculated to “12,231,023” to “12,02,” and printed out one copy of the “A4 form.”

Accordingly, for the purpose of exercising, the defendant altered one copy of a certificate of income in the name of the head of the tax office of woodbling, an official document.

2. Around May 7, 2019, the Defendant submitted to the above Defendant’s office a certificate of income amount altered as above by facsimile as if it were duly formed.

Accordingly, the defendant exercised a certificate of income amount, which is an altered official document.

Summary of Evidence

1. Defendant's legal statement;

1. Protocol concerning suspect interrogation of C;

1. The application of Acts and subordinate statutes to the receipt of civil petitions, accusation, forged certified copy of income amount, screen pictures for inspecting actual issued income amount certificates, issuance numbers of original verification of home-based civil petition certificates, and the application of investigation reports (the alteration of official documents and the alteration of the rate of crime committed in the event thereof);

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. Scope of applicable sentences under law: One month to ten years of imprisonment;

2. The scope of recommendations according to the sentencing guidelines (the determination of types) shall be limited to the scope of recommendations (the determination of types). The forgery, alteration, etc. of official documents, etc. (the type 1) shall be non-business and non-organization (the special person).