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Defendant
A Imprisonment of one year and six months and fine of 20 million won, Defendant B and Defendant C shall be punished by imprisonment for each year and fine of 10 million won.
Reasons
Punishment of the crime
[2016 Highest 3675 [Defendant B]
1. The joint criminal defendant and the J, separated from the defendant B, can use the existing system in which the J may enter the tax declaration data. The defendant requested the J to forge the K K's additional value-added assessment standard and the documents confirming financial statements, and the J accepted them.
J accordingly, around January 20, 2014, using a computer located in the third floor M of Yongsan-gu Seoul Metropolitan Office for Tax Accounting, from around January 20, 2014, “2013-01 to 2013-06-30, 2013-07-01 to 2013-12-31,” “717,894, 594, 910, 916, 381, 790” in the tax amount column, “2,345, 720, 3, 482, 910” in the tax amount column, “2, 634, 306, 308, 305, 208, 208, 308, 206, 308, 206, 308, 206, 308, 200.”
At the same date, at the same time, at the place, and at the same time, by means of the computer, the term “the financial statement statement, the statement of profits and losses, and the statement of surplus disposal” was entered in the column for the tax year (business year) for confirmation of the financial statements of the K in charge of the settlement of accounts, and the name of the financial statement was entered into “the statement of financial status, the statement of profits and losses, and the statement of surplus disposal”, and then output it and affix the above N’s seal arbitrarily created in the name next to the name of the tax accountant N.
Accordingly, in collusion with J, the Defendant committed the same clause as one for the confirmation of the standard value-added tax imposed in the name of N, a private document concerning rights and obligations, and one for the confirmation of financial statements.
2. The defendant's sole criminal conduct;
A. On January 30, 2014, the Defendant at the time of the instant investigation document event is one of the seven-story Korean Enterprise Data Evaluation Institute of 7th floors in the Mad Securities Building, such as as described in paragraph 1, to the employee of the Evaluation Board who knows the fact.