A defendant shall be punished by imprisonment for not more than ten months.

The charge of evading compulsory execution among the facts charged in the instant case is acquitted.

Punishment of the crime

The Defendant entered into a lease agreement with building E, the owner of the building, from March 1, 2016 to March 1, 2018, on the “D” restaurant located in Gwangju Mine-gu C.

1. On December 22, 2016, the Defendant changed a private document: (a) written at the Gwangju-gu Office of Tax, Seo-gu, Seo-gu, Seo-gu, Gwangju, 31, a six-way regular course of business; and (b) written at the Gwangju Tax Office, the Defendant, and the Defendant, in the column of the special agreement on the monthly rental contract for real estate where the Defendant was kept in custody, and allowed E, a lessor, to allow the Defendant to sublease the said restaurant to another person.

Accordingly, for the purpose of exercising authority, the Defendant modified a chapter of the monthly rent contract for real estate in the name of E without authority.

2. The Defendant, at the time, at the place specified in paragraph 1, submitted a “real estate lease agreement” prepared in the name of the Defendant and F in order to change the name of the proprietor of the said restaurant from the Defendant to the H, through G. The Defendant submitted a “real estate lease agreement” prepared in the name of the Defendant and F. The Defendant, who was unaware of such alteration, submitted the “real estate monthly rent agreement” to the employee of the said tax office, who was in charge of the said tax office, as if it was genuine.

Summary of Evidence

1. Partial statement of the defendant in the first trial record;

1. Each legal statement of witness E, H and G;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the police with H;

1. Application of Acts and subordinate statutes to a contract submitted to a tax office after a change of the suspect A as at the time of registration of the business operator, a copy of the real estate tax agreement, reply to a request for cooperation in investigation;

1. Relevant Article 231 of the Criminal Act, the choice of punishment for the crime (the point of altered private documents), Articles 234 and 231 of the Criminal Act, and the choice of imprisonment with prison labor, respectively;

1. The reason for sentencing of Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act for the aggravation of concurrent crimes.