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 a limited company C (location D) established for the purpose of leasing car transportation business, etc.

On January 1, 2017, the limited company C was unable to issue a certificate of tax payment because the amount of national taxes in arrears occurred from around January 1, 2017 to June 29, 2017.

1. Crimes committed on December 2016;

A. On February 16, 2016, the Defendant altered official documents issued in the name of the Defendant on February 16, 2016, to receive KRW 31,956,050 of school buses rent of KRW 31,956,050 from the office located in the E University General at a limited company C around December 2016, the Defendant attached “a limited company C” and “H”, which was printed out in the official column of a tax payment certificate (a civil petition receipt number: F, issuance number: G) issued in the name of the Defendant, and the business registration number column of the business operator, which was printed out in advance using a computer document preparation program.

Accordingly, for the purpose of exercising, the defendant changed one copy of the certificate of tax payment, which is the official document under the name of the head of the net tax office.

B. Around December 2016, the Defendant exercised an altered official document by transmitting the altered tax payment certificate to the president of the E University, who knew of the fact at the office in the limited company C, as if it were genuine.

2. Crimes committed on October 2017;

A. On October 2017, the Defendant changed official document: (a) issued on September 29, 2017 to the principal of the IJ from the office in the company C with limited liability to receive KRW 4,687,000 from the rent for on-site experience vehicles; (b) the Defendant attached a “limited company C” and “H”, which printed out in advance using a computer document in the official column of the certificate of tax payment (a civil petition receipt number: J and issuance number:K) and the business registration number column.

Accordingly, for the purpose of exercising, the defendant changed one copy of the certificate of tax payment, which is the official document under the name of the head of the net tax office.

B. The Defendant holding an altered official document shall be a company C. with limited liability on October 2017.