The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles cannot be deemed as a document’s image file under the name of the head of the Ansan Tax Office, which is an image file of the certificate of tax payment issued in the name of the head of the Ansan Tax Office. It is also difficult to view that K, an employee of the Gyeonggi Northern District Headquarters of the Korea Electric Power Corporation, printed out an image file of the certificate of tax payment issued in the name

B. The lower court’s sentence of unreasonable sentencing (eight months of imprisonment) is too unreasonable.

2. Determination

A. In the criminal case of a mistake of facts and misapprehension of legal principles as to documents, the term "documents" means the original, which is an indication of intention or concept indicated on the material object continuously by means of letters or a mechanical method capable of continuously recognizing such function, credibility, etc., and its contents can be admitted as evidence with respect to material facts in the social life by law (see, e.g., Supreme Court Decisions 2004Do788, Jan. 26, 2006). In the event a program is implemented to see image files, the image appearing on the computer monitoring screen is merely an electronic response and cannot be deemed fixed on the screen continuously because it causes an electronic response at that time, and it does not constitute "documents" in the crime as to documents under the Criminal Act (see, e.g., Supreme Court Decisions 2007Do7480, Nov. 29, 2007; 2008Do3108, Apr. 18, 2008).

(See Supreme Court Decision 201Do1441 Decided February 23, 2012). Comprehensively taking account of the evidence duly adopted and examined by the lower court, the Plaintiff D is a corporation.