A defendant shall be punished by imprisonment for not more than ten months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, who operates the “C”, a food material distributor of the school meal service at the window B of Changwon-si, needs a certificate of tax payment in order to receive the price of the supplied food materials from the Changwon D High School, but it is difficult to obtain the certificate of tax payment due to the default of tax, committed a forged and submitted it.

1. Forgery of an official document;

A. On June 29, 2018, the Defendant: (a) around May 23, 2018, issued a certificate of tax payment issued by the Head of the Changwon Tax Office on the seven figures of the 14th page of the issuance number of the certificate of tax payment issued by the head of the Changwon Tax Office, and forged a certificate of tax payment issued in the name of the head of the original tax office, which is an official document, by putting off the paper with the 6th page on the 14th page of the issuance number of the certificate of tax payment issued by the head of the original tax office; and (b) forging a certificate of tax payment issued in the name of the head of the original tax office, which

B. On July 23, 2018, the Defendant issued a letter of tax payment issued by the Head of the Changwon Tax Office on May 23, 2018 for the purpose of exercising the above Defendant’s residence at the said Defendant’s residence, on or around May 23, 2018, on the seven pages of the issuance number of the certificate of tax payment issued by the Head of the Changwon Tax Office with “H” attached a paper with “H” on the 14 pages, and forged a certificate of tax payment issued in the name of the Head of the Changwon Tax Office, which is an official document, by attaching a paper with “7” on the

2. Counterfeiting of forged official documents;

A. A. Around June 29, 2018, the Defendant, at the above C office, stored a forged tax payment certificate as described in the above paragraph 1’s (A), and then submitted the can file to the Agricultural and Fishery Product Stock Exchange (www.Eat.co.kr), which is the School Meal Service Electronic Procurement System, and subsequently submitted it as if it was duly established.

B. The Defendant

7. Around 23.23. At the above C office, a forged certificate of tax payment as described in the above 1-B can be cut by a scanner, and the can file was registered with the Agricultural and Fishery Product Stock Exchange (www.eat.co.K) as a school meal service electronic procurement system and submitted it as if it was duly formed.

Summary of Evidence

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