The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant, at the time of the mistake of fact, did not have any awareness of the forgery of a private document, because he had completely different seal impressions in the name of F, which he had been bound by B, and there was no criminal intent or awareness about the forgery of a private document.

Nevertheless, the court below rendered a guilty verdict against the defendant. The court below erred by misunderstanding the facts and affecting the conclusion of the judgment.

B. The sentence sentenced by the lower court (two years of suspended sentence for eight months of imprisonment, one hundred and twenty hours of community service order, confiscation) is too unreasonable.

2. Determination

A. As to the assertion of mistake of facts, the court below rejected the above assertion by giving a detailed statement on the defendant's argument under the title "the grounds for appeal" under the same argument as the grounds for appeal in the court below. In light of the above judgment of the court below compared with records, the judgment of the court below is just, and there is an error of law by misunderstanding the facts and affecting the conclusion of the judgment as alleged by

subsection (b) of this section.

Therefore, the defendant's assertion of facts is without merit.

B. It is recognized that the crime of this case appears to have been led more than B, that there was no substantial damage on the part of the person under forgery, and that the person under forgery does not want punishment.

However, the defendant denies his criminal intent to commit the crime of this case by denying the criminal intent up to the trial of the party. The crime of this case is a case where the defendant arbitrarily forged and issued the tax account statement using another company's seal impression in collusion with other employees, and it is not good to the nature of the crime in light of the method of crime, etc., the amount of the tax account issued by forgery is not large, the amount of the tax account statement issued by forgery has a history of criminal punishment for the same kind of crime, equity in sentencing with the same similar case, and after the sentence of the lower judgment.