Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

The criminal facts were partly corrected according to the facts recognized within the extent that does not actually disadvantage the defendant's exercise of his/her defense right.

1. In order to be supplied with exempted fishery products, the Defendant forged private documents with knowledge that the “certification certificate of fishery products transaction” issued by a fishery products purchaser should be submitted to B, and there was a previous transactional relationship with fishery products.

Using the door of his name received from C, the letter of confirmation was forged to exercise it.

On November 9, 2016, the Defendant stated “C”, “E”, “F”, “E”, “H”, and “H” in the column for the buyer’s address address column, and “C” in the buyer’s name among the buyer’s information, using a testing-type pen in the form of “certificate of fishery product transaction” at the Defendant’s office located in Gangseo-gu Busan, Busan, and the Defendant stated “C” in the buyer’s name, and stored “C” in the buyer’s name, subsequent to the buyer’s name.

C, such as arbitrarily marking the door of the name C, the four pages of “certificate of fishery products transaction” in the name of C, a private document pertaining to the verification of fact four times from November 9, 2016 to December 28, 2016, as shown in attached Table 1, were respectively stipulated from November 9, 2016 to December 28, 2016.

2. On November 9, 2016, the Defendant exercised each of the private documents forged on four occasions, such as the submission of a written confirmation of the forged fishery product transaction to J, who is exempt from tax, as described in paragraph (1), at B located in Gangseo-gu Busan, Busan, and as indicated in paragraph (1), from November 9, 2016 to December 28, 2016.

3. On November 9, 2016, the fraud Defendant: (a) did not have any actual departure from the Republic of Korea by the Defendant on September 9, 2016; or (b) did not have sold fishery products captured by the Defendant on or around September 2016, the “written confirmation of the fact of departure” prepared as if the Defendant actually operated the K.