Defendant shall be punished by a fine of KRW 2,000,000.

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

Punishment of the crime

The Defendant subscribed to the FM in C’s mother-friendly D and Asan City E and promised to operate the MM jointly.

1. On August 29, 2012, the Defendant forged private documents: (a) at the H Et Office located in Nam-gu, Nam-gu, Chungcheongnam-gu, Dong-gu, and without authority, entered the name, address, contact number, etc. of the Defendant and “C” in the partner column of the “joint business partnership agreement” form without authority for the purpose of exercising the business operator’s registration; and (b) in the type and trade name column of the business, “H Emt (Asan)” in the “H Emt City, Chungcheongnam-si, Chungcheongnam-si, and the seat column of the place of business,” “in principle, investment ratio shall be 50:50”; (c) on the start date of the business, “C” written on August 29, 2012, and “C” column; and (d) forged the joint business agreement under the name of C as to the rights and obligations of the business entity, which is a private document prepared subsequent to the name of C.

2. On the same day as Paragraph 1, the Defendant, at the J-Tax Accounting Office located in Seocheon-gu, Seocheon-gu, Seocheon-gu, Seoul, submitted the forged joint business partnership agreement to an employee who is aware of the forgery as if it were duly prepared.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of the witness C and D;

1. Investigative report (verification of changes in the registration of H Mart Z store operators);

1. Application of the Acts and subordinate statutes to the joint business partnership agreement, and each written application for business registration;

1. Relevant Article 231 of the Criminal Act and Articles 231 of the Criminal Act (the fact that Article 231 of the Act applies to private documents, the selection of fines), Articles 234 and 231 of the Criminal Act (the fact that the aforementioned investigation document is exercised, the selection of fines) concerning criminal facts;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The defendant guilty of Article 334(1) of the Criminal Procedure Act of the Provisional Payment Order is a fact that he prepared a joint business partnership agreement in the name of C as stated in the facts charged, but C.