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[Defendant A] The defendant shall be punished by imprisonment for two years.
However, the above sentence shall be executed for three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
Defendant
B became aware of the public officials of Grade VII belonging to the Central Regional Tax Office and the public officials of Grade VII in charge of the duty to impose unpaid taxes on Defendant A and her husband D around 2015.
On the other hand, Defendant A’s husband D was unable to receive insurance proceeds from the Gyeonggi Mine Co., Ltd. on March 14, 2016, and the Kangdong Co., Ltd on June 15, 2017, for the reason of delinquency in capital gains tax (hereinafter “instant insurance proceeds claim”) against KRW 200 million.
1. Defendant B forged the notice of cancellation of attachment on the instant insurance claim of this case in the Gengju Tax Office and the Kedong Tax Office upon the request of Defendant A, “An unpaid local tax may be adjusted on the face of the seizure of the insurance claim of YD,” and the same shall be able to live at a more time.” The Defendant sent the notice to the KOB and sent it to the KOE for the cancellation of the seizure of the instant insurance claim.
1) On January 1, 2018, the Defendant: (a) had access to the 7th floor office of the Jungwon-si District Tax Office located in Suwon-si, Suwon-si, by using a computer to the National Tax Service’s computer network; and (b) stored the Korean files of “Notification of Attachment” on the instant insurance claims for which the official seal of the head of the Gyeonggi Mine District Tax Office is affixed; and (c) notified that the attachment was cancelled on January 19, 2018 due to the seizure of the following property to collect the amount in arrears; (d) the head of the team and team entered it into the “F” and the “G” and printed it into the “B” column; and (e) forged one notice of cancellation of attachment on the instant claims under the name of the head of the Gyeonggi Mine District Tax Office, a document.
(a) without authority for the purpose of exercising at a time, time, place, such as Paragraph (1), to the National Tax Service’s computer network, using computers.