Defendant shall be punished by a fine of five million won.

Where a defendant fails to pay a fine, one hundred thousand won shall be the day.

Criminal facts

Around January 1, 2016, the Defendant: (a) did not have received delegation from D Newspaper companies located in Gwangju Northern-gu with respect to the securities transaction tax return from E, a shareholder of the newspaper company; (b) on June 21, 2007, the Defendant, via G tax accountants, visited the National Tax Service Homex site, and submitted a detailed statement of “securities transaction tax base return” with the content that “I, Gwangju-gu I, 204 Dong 303,” and “the corporate name D, a corporation No. 5, a taxpayer number H, a taxpayer number, a taxpayer number, a J, a number of shares 4,00,60,600,000 won” and “the tax office or share certificates” with the content that “the Plaintiff entered the securities transaction tax base return” as “the date of sale.

Accordingly, the Defendant, without authority, drafted a standard tax return on securities transaction tax and a statement of transfer of stock certificates or equity shares, which is a private electronic record of the rights and obligations under the name of E for the purpose of facilitating the administrative affairs of the National Tax Service, which is a site operator, and submitted the document as if the electronic records were duly prepared.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the prosecution and police with respect to E and F;

1. Application of Acts and subordinate statutes to the standard tax base return on securities transaction tax;

1. Relevant legal provisions concerning facts constituting an offense, Article 232-2 of the Criminal Act (the point of the electronic records of the company), Articles 234 and 232-2 of the Criminal Act (the point of the electronic records of the company), the selection of fines;

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 reasons for sentencing of Articles 70 and 69(2) of the Criminal Code to attract the Nowon-gu Station - The defendant was to use the private electronic records of the E in the name of the E, but the relationship of ownership of the instant shares clearly has been revealed.

It is difficult to see - - clearly state the position that F owns shares to the defendant.