A defendant shall be punished by imprisonment for not less than eight months.

except that 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 is the representative of C, a three-wheeled machine manufacturing company in Kimpo-si, Kimpo-si, and the fact was that C, despite the fact that there was a default of national taxes, etc., he had been committed with D and D about December 2018 to forge the “tax payment certificate” without any details of national taxes, etc.

1. On December 2018, the Defendant forged public document documents: (a) written “E” in the “issuance Number” column of “Tax Payment Certificate” of “C” using a computer at the office of the said stock company C; (b) “E” in the “issuance Number” column of “Tax Payment Certificate”; (c) “the term of validity of the certificate” in “the date of issuance”; and (d) “the date of issuance” in the “F” column; and (c) written the official seal of the head of the Kimpo Tax Office in the “F” column.

Accordingly, the defendant, for the purpose of exercising his official document, forged a certificate of tax payment for C in the name of the Kimpo Tax Office.

2. Around December 28, 2018, the Defendant, at the same place as the above-mentioned 1, exercised the certificate of tax payment on the D Company’s own electronic contract website (G) in a manner of registering the forgery as if the certificate of tax payment, which was forged under the above-mentioned 1, was actually issued, to H in charge of the Foreign Affairs Management Team contract.

Summary of Evidence

1. Defendant's legal statement;

1. Each report on internal investigation:

1. Application of Acts and subordinate statutes to suspect a crime, request for investigation, details of tax payment certificate, and outputs verifying the original civil petition;

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

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of recommendations on the sentencing criteria (the scope of recommendations) shall not be treated as a majority crime when a forged public document that has no basic area (8 to 2 years), such as forgery, alteration, etc. of official documents, etc. of the first category (non-business and non-organizational) is used;