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

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

Punishment of the crime

1. The defendant who has altered official documents is a representative director of B stock company.

On July 1, 2019, at the Defendant’s residence in Ulsan-gu apartment, Ulsan-gu, Seoul-gu, the Defendant contained the period of validity on July 1, 2019 with a certificate of tax payment indicated as of July 1, 2019. After using the computer, the Defendant changed the said period of validity from “ July 1, 2019” to “ July 10, 2019,” and printed it out from that time to August 19, 2019 without authority.

As a result, the Defendant altered seven copies of the certificate of tax payment under the name of the head of the tax office, which is a public document.

2. From July 5, 2019 to July 10, 2019, the Defendant issued a certificate of tax payment issued under the name of the head of Si/Gun/Gu, which is a public document modified for 11 times in total, to the public official of the Young-gun Office of Young-gun, Young-gu, Young-gu, Yongnam-si, the Defendant issued a certificate of tax payment issued under the name of the head of Si/Gun office, which is a public document modified for 11 times in total, as shown in attached Table 2, from August 20, 2019.

Summary of Evidence

1. Application of Acts and subordinate statutes governing certificates of tax payment altered, such as a written accusation by the police on the defendant's legal statement D, a written reply to the details of the decision on collection, and a written reply to the request

1. Article 255 of the Criminal Act, each of Articles 229 and 255 of the Criminal Act, as to the facts constituting an offense;

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Scope of punishment by law: One month to fifteen years;

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

(a)Offences 1, 2, 3 (Alteration of Official Document);