A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The defendant, who had been in an internal relationship with B, had his business registered by stealing the name of B, and had the mind to operate his business.

1. On March 27, 2009, the Defendant forged private documents, using an official approval color pen to enter “C, B, D, and the original E-2 floor in the personal data column” in the form of an application for business registration kept in the Seocheon-gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, 227, Seocheon-gu, Seocheon-gu, and then arbitrarily affix B B B’s seal.

Accordingly, the defendant, without authority, forged a business registration application in the name of B, which is a private document on rights and obligations for the purpose of exercising authority.

2. The Defendant submitted a forged business registration application to an employee of a tax office where he/she could not know the forgery at the time and place specified in paragraph (1).

3. On July 26, 2010, the Defendant: (a) connected to “The Homeex,” the Internet Tax Base Report website,” and (b) entered the form of a report form for the confirmation of value-added tax on general taxable persons; (b) entered the said C’s final return form of value-added tax (total tax base statement 203,218,455 won), and submitted it to B; and (c) filed the report form for the final return of value-added tax (total tax base statement 203,218,455 won); and (d) filed the report form for the final return of value-added tax to the reporter column; and (e) filed the report form for the final return of value-added tax to the employees from the name omitted in charge of receiving the report of value-added tax, who were unaware of the said forged.

As a result, the Defendant entered and used the records of special media, such as electronic records, etc., B related to any years from that time to July 25, 2012, with a view to making any error in management of affairs.