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

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

Punishment of the crime

1. On December 11, 2015, the Defendant forged a public document: (a) entered the form of a tax payment certificate in the K office operated by the Defendant located in the Seo-gu, Seo-gu, Gwangju, Seo-gu, Gwangju by using the Dworkman Program; and (b) entered the “K”, “L”, “L”, and “A”, and “the head office” in the column of the business registration number in the column of the business operator’s name (representative) in the column; and (c) entered the date of issuance into the “Y-gu, Seo-gu, Seoul Metropolitan City on December 31, 2015” and then output the date of issuance into the “No amount in arrears as of December 11, 2015” with the official seal affixed by the head of the Gwangju tax office, and then proven that there is no amount in arrears as of the date of issuance as of the date of issuance.

“To make a certificate of tax payment.”

Accordingly, the defendant, for the purpose of uttering, forged a tax payment certificate under the name of the head of the Gwangju Tax Office.

2. Around December 11, 2015, in order to receive the balance of construction price from M at the above K office, the Defendant used a forged public document to transmit the forged public document to M employees who are not aware of the forgery, as if the certificate of tax payment was issued genuinely.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with respect to the N;

1. Investigation report (M telephone communications);

1. Application of forged tax payment certificates statutes;

1. Articles 225 and 229 of the Criminal Act concerning the facts constituting an offense;

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

1. The reason for sentencing under Article 62(1) of the Criminal Act (amended by Act No. 62(1) of the Suspension of Execution (amended by Act No. 62(1)) of the Criminal Act (amended by Act No. 1010, Mar. 1, 2015) (amended by Act No. 1010, Mar. 23, 2011) (amended by Act No. 1060, Mar. 28, 2011); and