A defendant shall be punished by imprisonment for four months.

Punishment of the crime

[2016 Highest 3675] The defendant's joint defendant D, separated from the defendant, can use a more existing system in which the defendant enters the tax return data. D, the defendant, who requested the defendant to forge the documents verifying the value-added tax standard of E and the financial statement confirmation document, was asked to accept it.

Accordingly, around January 20, 2014, the Defendant, using a computer located in the third floor G Tax Accounting Office of Yongsan-gu Seoul Metropolitan Government for the purpose of exercising, made up “201-01 through 2013-06-30, 2013-07-01 through 2013-12-31” in the tax period column for verifying value-added tax, “717,894, 510, 916, 381, 790” in the column for tax payment, “2,345,720, 3482, 910” in the column for tax payment, and “634,276, 300” in the aggregate column for tax payment, and then arbitrarily made up the same in the name of H, 638, 205, 308, 208, 208, 208, 200

On December 31, 2012, in the column of the taxation year (business year) for the financial statements verification year (business year) of E Co., Ltd. by using computers, “Financial statements statement, statement of profits and losses, statement of surplus disposal,” and “statement of surplus disposal” were inserted in the name column of the financial statements, and then printed out it and stamped the above H’s seal arbitrarily created in the name of H.

As a result, the Defendants conspired with each other to verify the tax base of value-added tax in the name of H, which is a private document on rights and duties, and one copy of the financial statements confirmation.

Summary of Evidence

1. The legal statement of the defendant and his separated joint defendant D;

1. A protocol concerning the examination of suspect of the police in relation to H (including the statement of the accused);

1. Descriptions of the standards for taxation of value-added taxes, descriptions of the certified copy of financial statements, and the application of existing Acts and subordinate statutes;

1. Articles 231, 30, and 230 of the Criminal Act concerning criminal facts.