A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant is a person who actually operates a manufacturer of a mutual web-site called “D” in Ilyang-si, Busan Metropolitan City.

On November 2015, the Defendant was required to submit a certificate of full payment of national taxes, a certificate of full payment of local taxes, etc. from the person in charge of the above school to renew the above contract on November 16, 2016 while operating the above enterprise, concluding a contract for maintenance and repair services on the website with E University, and managing the above school website.

The defendant, as the above company was delinquent in national taxes, was unable to submit the certificate of full payment of national taxes, which is necessary data for the renewal of the contract, was able to make the certificate of full payment of national taxes forged and submitted.

On November 2016, 2016, the Defendant stated “F”, “D”, “D”, “G” in the column of the tax payer’s title, and “G” in the column of the disposition for arrears or the disposition for arrears, in an irregular method at an irregular place, and forged one copy of the tax payment certificate under the name of the head of the relevant high-tech tax office, which is an official document, by affixing the official seal of the head of the relevant high-tech tax office, and sent the image file of the forged tax payment certificate to E University staff e-mail (H) through the company’s e-mail account operated by the Defendant on November 22, 2016.

In so doing, the said I would be required to renew the contract so that it can be exercised.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to K in the police statement;

1. Accusation against alteration of an official document;

1. Certificates of tax payment, details of delinquency of national taxes against L of delinquent taxpayers;

1. Application of Acts and subordinate statutes to a criminal investigation report (report on attachment of a email received by a witness I from the person under consideration);

1. Article 225 of the Criminal Act (the point of Article 25 of the Official Document) and Articles 229 and 225 of the Criminal Act concerning the facts constituting an offense (the point of uttering of forged official document);

1. Grounds for sentencing under the former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act, as the punishment for concurrent crimes;

1. The scope of the recommended punishment according to the sentencing criteria (the scope of the recommended punishment);