A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, who operates the “D” on the 2nd floor in the Chungcheongnam-nam Budget Office, changed it by using the can file of the certificate of full payment of national taxes and local taxes issued in a normal manner before, and then submitted it to the Gun Office of the budget, to receive the payment of the construction cost, after completing the packing work ordered by the Gun Office of this budget, while completing the construction work of the E-mail ordered by the Gun Office of this budget.

1. Alteration of an official document;

A. On November 22, 2017, the Defendant: (a) opened a storage file with the head of the Gun on July 11, 2017 under the name of the head of the Gun, using a computer “forest board” program at the office for the settlement of accounts in the foregoing DBB; and (b) revised the date of issuance from July 11, 2017 to November 22, 2017 to “from July 201, 2017”; and (c) published the certificate with the term of validity from “ July 31, 2017” to “ November 30, 2017.”

Accordingly, for the purpose of exercising the budget, the defendant changed one copy of the certificate(application) of local tax payment, which is an official document under the name of the head of the Gun.

B. The Defendant, using a computer’s “forest board” program at the above date, time, and place, opened a can file to “tax payment certificate” under the name of the head of the budget office, and revised the date of issuance into “ November 22, 2017,” and printed out the valid part of the certificate “ November 30, 2017,” respectively.

Accordingly, for the purpose of exercising, the Defendant modified one copy of the tax payment certificate, which is a public document under the name of the head of the budget office.

2. On November 24, 2017, the Defendant: (a) submitted one copy of the certificate of local tax payment (application) and one copy of the certificate of tax payment (application) that was modified by the budget office finance and F Department located in the budget Eup of Chungcheongnam-gun budget; and (b) submitted as if he were a document duly formed by G public official who is not aware of the modification.

3. An attempted fraud.