A defendant shall be punished by imprisonment with prison labor for up to 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

1. The defendant who alters official documents is a representative director of a limited liability company B, who is engaged in interior construction business, and the limited liability company B, from January 1, 2016 to the same year;

6.1. There was no certificate of tax payment for the period in which taxes, such as value-added tax, could not be issued;

On May 23, 2016, the Defendant needs to issue a certificate of tax payment to receive the construction cost from D Elementary School, which is the main place of construction order, at the office of the Gwangju Mine-gu, 205 Dong 201-dong 201, the Defendant changed the term “the 29th of December 2015” as “the 23th of May 2016,” and “the 31st of December 2015” as “the 22th of June 2016, 2016,” and changed one certificate of tax payment, which is the official document under the name of the head of the Jeju District Tax Office, for the purpose of submitting a modified certificate of tax payment.

2. Around May 26, 2016, the Defendant submitted the modified certificate of tax payment to the employees in the name failure of the above school’s office at D elementary school located in Nanyang-gun E, Nanyang-gun, and exercised the altered certificate of tax payment as if it were genuine.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. A written accusation;

1. A certificate of tax payment: A history of issuing a certificate of tax payment;

1. Application of the Acts and subordinate statutes governing the altered tax payment certificate;

1. Articles 225 and 229 of the Criminal Act applicable to the crimes;

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

1. The reason for sentencing under Article 62(1) of the Criminal Act (amended by Presidential Decree No. 1000,000,000 won) of the suspended sentence (amended by Presidential Decree No. 1000,000,000,000 won), including official documents, shall be forged, altered, etc.