A defendant shall be punished by imprisonment for not less than eight months.

However, 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

1. Around 09:00 on October 29, 2018, the Defendant altered the official document, at the C’s office located in Dongdaemun-gu Seoul Metropolitan Government, one copy of the certificate of tax payment issued in the name of the head of Dongdaemun-gu Tax Office, for the purpose of using the term “2015.3.6” as the date of the issuance of the certificate of tax payment under the name of the head of Dongdaemun-gu Tax Office, “the year, month, and day of March 15, 2015” as the term “Chnbnbation and removal with a knife,” and the term “201.8.17.”

2. At around 10:00 on October 30, 2018, the Defendant: (a) submitted to the head of the administrative office F of Dongdaemun-gu Seoul Dongdaemun-gu, the altered tax payment certificate, as described in paragraph 1, as if it were a document duly formed.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation or accusation;

1. Investigation reports (whether the head of the E middle school administration office has received documents);

1. Application of statutes governing certificates of tax payment;

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

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

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Scope of recommended sentences according to the sentencing criteria;

(a) Class 1 crime (Alteration of Official Documents) (Determination of Penalty). Forgery, alteration, etc. of Official Documents (Type 1) (Type 1), a non-business and non-organizational (Scope of Recommendation and Recommendation) basic area, imprisonment with labor for up to eight months and two years;

(b) Second offense (determination of type) (Uttering of an altered official document). Forgery, alteration, etc. of official document, etc. (Type 1) (Type 1), a non-business and non-organizational basic area (which shall be the scope of recommendations and recommendations), imprisonment with labor for up to eight months and two years;

(c) Scope of recommendations according to the standards for handling multiple crimes: Imprisonment with prison labor for not less than eight months to three years;

2. The defendant who has made a decision of sentence shall forge the certificate of tax payment of the tax office; and