A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

1. On June 14, 2018, the Defendant: (a) obtained a deferment of collection on a tax payment certificate under the name of the head of the Incheon Tax Office on June 14, 2018; and (b) the credit loans were restricted; (c) obtained a false tax payment certificate to submit it at the

Thus, around June 15, 2018, at the D office of Defendant’s operation in Seo-gu Incheon, the Defendant can can obtain a tax payment certificate issued in the name of the head of the Incheon tax office using computer glps equipment, and then printed out two copies of the following: “657597975977788” in the part regarding the number of the receipt number of a tax payment certificate using a computer program, “not corresponding to “not falling under the scope of deferment of collection” in the part regarding the number of the receipt number; “501079267569, 50793288” in the part regarding the term of validity of the certificate; “3 July 3, 2018”; and “6 June 15, 2018” in the part concerning the date of issuance.

Accordingly, for the purpose of uttering, the Defendant forged two copies of a tax payment certificate under the name of the head of the Incheon Tax Office, which is an official document.

2. On June 15, 2018, the Defendant: (a) submitted to an employee in charge of loan at a three-dimensional point in Taecheon-si, Taecheon-si, Taecheon-si, Gyeongcheon-si, the summary of the evidence that the above forged each tax payment certificate was issued as if it were actually issued; (b) the Defendant submitted the forged each tax payment certificate to the employee in charge of loan at a third-party location in Taecheon-si, Taecheon-si, Taecheon-si;

1. Statement by the defendant in court;

1. A written public notice and a written accusation by the head of the Incheon Tax Office;

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

1. Article 225 of the Criminal Act in relation to the facts constituting an offense (the occupation of the same Article as the official document) and Articles 229 and 225 of the Criminal Act (the occupation of uttering of forged official document);

1. Articles 40 and 50 of the Commercial Concurrent Crimes Act (the punishment imposed on the crime of gambling a forged official document due to the submission of a forged tax payment certificate stating that each forged official document is accompanied by a more severe receipt number than 50107932878)

1. The aggravated punishment for concurrent crimes under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (the aggravated punishment for concurrent crimes with the punishment prescribed for the most severe offense)

1. Article 62 of the Criminal Act: