A defendant shall be punished by imprisonment with prison labor for up to 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

1. Around July 3, 2018, the Defendant forged public document documents at the office of (A) C, which is a school meal service supplier for the Defendant’s operation, and without authority to exercise to submit a certificate of tax payment in order to receive the payment from the school that supplied food materials, the Defendant’s “taxpayer’s personal information” on the Defendant’s certificate of tax payment under the name of the head of a female tax office was attached to the “taxpayer’s personal information” column, which is the Defendant’s spouse under the name of the head of a tax office, and copied two copies thereof.

Accordingly, the defendant, for the purpose of exercising his official document, forged the defendant's certificate of tax payment under the name of the female director of the tax office.

2. The Defendant, at the same time and place as mentioned in the preceding paragraph, submitted a certificate of tax payment issued by the Defendant, which is an official document under the name of the head of a female tax office forged as above, by facsimile, to the staff in charge of E High School who may know of the circumstances, and posted another copy on the bulletin board of the "School Meal Service Procurement System" and exercised it.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. Each certificate of tax payment;

1. Application of Acts and subordinate statutes governing the alteration of tax payment certificate;

1. Article 225 of the Criminal Act in relation to the facts constituting an offense, Articles 229 and 225 of the Criminal Act;

1. Of concurrent crimes, the former part of Article 37, the main sentence of Article 38 (1) 2, and Article 50 of the Criminal Act;

1. The main sentence of Article 62 (1) of the Criminal Act;

1. The grounds for sentencing under Article 62-2(1) of the Social Service Order Criminal Act, the main sentence of Article 59(1) of the Act on Probation, etc. are as follows: (a) favorable circumstances, such as the Defendant’s reflection of his/her wrongness; (b) the Defendant’s forgery and use of multiple official documents; (c) unfavorable circumstances, such as the poor criminal law and bad quality of the crime; and (d) other criminal records, age, family environment; (d) motive and circumstance of the crime; and (e) profits