Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

C around March 2013, 2013, the E Cooperative Distribution (hereinafter referred to as a "cooperative Distribution").

(B) On October 2013, the Defendant was introduced through F on the following grounds: (a) registered as the representative of the distribution business and operated the distribution business; and (b) registered the distribution business.

C In order to register the name as the representative of the logistics of the above cooperative on October 2013, it is required to pay 12 million won as salary for six months on the face of lending the name.

The defendant proposed to the defendant, and the defendant consented to the above C's proposal.

Accordingly, on October 11, 2013, at the Incheon tax office located in Chang-dong 41, Dong-dong, Incheon, Dong-gu, Incheon, Dong-dong, the Defendant entered “E Cooperative Goods Distribution “A” in the business name column with the pen pen attached to the business contract “A”, “Y and D” in Jung-gu, Incheon, Jung-gu, 9 Dong-gu, 302 A, “A” in Dong-dong, Incheon, and then signed and sealed “A” and signed the same business contract.

After the defendant was registered as the representative of the above cooperative logistics, in order to avoid the imposition of tax equivalent to 32870,000 won on the logistics of the above cooperative at the Incheon Tax Office on February 2013, the defendant was willing to file a false complaint with the purport that D made the above business agreement while he prepared the above business agreement together with D, and registered it as the representative of the logistics of the above cooperative.

On March 25, 2014, the Defendant drafted a written complaint stating that “Defendant D shall be punished as a crime of forging a private document, or an investigation document, because the complainant was subject to additional value-added tax by forging the same business contract with the knowledge of the complainant.”

However, the defendant directly prepared the same business contract with D and C.

Nevertheless, the defendant is the Jung-gu Incheon Jung-gu Police Station located in around April 2, 2014.