A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

While operating the company "C" in Ansan-si, the Defendant filed an application for extension of the loan at the new bank 148,00,000, 17,000 Simsan-ro, for the extension of the loan due to the expiration of July 6, 2017, and as the certificate of tax payment necessary for the extension of the loan (determination of interest depending on whether any tax is delinquent or not) was required, the Defendant attempted to submit it to the said bank by modifying the tax payment certificate issued at the time when the tax was not overdue, with concerns over the extension of the loan and the increase of the interest rate.

1. Around June 27, 2017, the Defendant changed the term of validity to “ July 24, 2017,” and the date of issuance to “ June 22, 2017,” respectively, on the following grounds: (a) the term of validity of a tax certificate (issuance Number D, Receipt Number E) issued by the head of the Ansan Tax Office, which is an official document, issued as of January 31, 2017, and the method of printing it by a computer in the column of the publishing date and adding a printed number to the printed number.”

Accordingly, for the purpose of uttering, the defendant modified a tax payment certificate under the name of the head of the Gyeyang Tax Office which is an official document.

2. The Defendant, at the time and place specified in paragraph 1, exercised an altered official document by sending the altered tax payment certificate to F, as if it were true, as stated in paragraph 1, to F, a person in charge of loans at the new point of the IT ballast, who is aware of the alteration.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of the modified Acts and subordinate statutes of a copy of tax payment certificate;

1. Article 225 of the Criminal Act applicable to the facts constituting an offense (a point of altered official documents), Articles 229 and 225 of the Criminal Act (a point of uttering of modified official documents);

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 62 (1) of the Criminal Act on the suspension of execution (see, e.g., Supreme Court Decisions 201Do141, Apr. 1