A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is the representative director of D Co., Ltd. who has permanent residence C.

In 2005, the Defendant was required to pay a tax payment certificate in order to extend the loan period of KRW 60,000,000, which was loaned to the construction mutual aid association.

However, when the above company is delinquent in paying taxes equivalent to about KRW 11 million and is unable to obtain a certificate of tax payment, the Defendant forged a certificate of tax payment under the name of the head of the permanent tax office issued and kept on November 17, 2016 (hereinafter “previous certificate of tax payment”) to obtain an extension of the lending period.

1. On March 8, 2017, the Defendant forged official document: “A” in the column for the grace period of the previous tax payment certificate from March 01 to March 31, 2017; “2016” in the column for the taxable period; “B” in the column for the payment period; “B” in the column for the tax payment; “7,976,980” in the column for “B; “335,020” in the column for the additional dues; “B” in the column for the effective period of the certificate; “B and in the column for the issuance date” on March 31, 2017.

Accordingly, for the purpose of uttering, the Defendant forged a tax payment certificate to D Co., Ltd. under the name of the head of a permanent tax office which is a public document.

2. The Defendant, at the time and place specified in paragraph 1, sent a forged official document, as if the certificate of tax payment, which is a forged official document, was issued genuinely, to E of the branch employees of the old and present branch employees of the Construction Cooperative, by facsimile.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigative request, forged tax payment certificates, and notification of supplement of the request for investigation;

1. Application of Acts and subordinate statutes for reporting internal accidents;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. The instant crime on the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act guarantees, in particular, public institutions’ public expression of intent, which constitutes the foundation of the modern society.