Defendant

A No. 1. A of the judgment of the court below, No. 1.C. of the judgment

(1) As to the crimes and crimes set forth in paragraphs (2) and (3) above, the decision shall be rendered in 10 months of imprisonment.

Punishment of the crime

Defendant

On November 27, 2013, A was sentenced to six months of imprisonment with prison labor for a crime of violating the Punishment of Tax Evaders Act in the order of the Gwangju District Court, and the judgment became final and conclusive on April 11, 2014.

1. Crimes related to the F's mid-term season (2015 high group 170);

A. Defendant A’s sole crime committed by Defendant A is a person who actually operates a construction machinery entry company with the name of H from G 3 to H in leisure time. Defendant B is a representative in the name of the above H as the wife of Defendant A, and F entered the said machine as H operated by Defendant A as the owner of the I medium machine.

(1) The Defendant, such as the forgery of a private document, the event of a falsified document, the electronic record, etc., and the electronic record of false entries, changed the ownership of the above medium in his/her name to the flag that he/she had managed the above medium, and used it to receive the loan.

On October 5, 2009, the Defendant entered “F” in the upper end of the construction machinery transfer certificate column, “F” in the lower end, and “K at the south of the front end” column (hereinafter referred to as “F, J, and “K at the south of the front end”) with a straw tape attached to the F’s seal attached to the IB entry management agreement, etc. kept in the said office, and affixed the said tape by re-ttaching it on the seal box of the said construction machinery transfer certificate, and forged one copy of the F’s construction machinery transfer certificate in the name of private document on rights and obligations.

For the purpose of exercising, the Defendant continued to enter the form “K, F, and J at all times” in the column for the transferor of the power of attorney, which is necessary to report the change of the owner of construction machinery without authority, and forged a letter of delegation in the name of F, which is a private document related to the rights and obligations, by making a seal in the form of the above-mentioned method.

After that, at the same day, the Defendant was duly formed at the above-mentioned construction machinery transfer certificate and the power of attorney at the above-mentioned construction machinery transfer registration office for female and 107 female and 107 female and the same day.