The judgment of the court below is reversed.

The sentence of sentence against the defendant shall be suspended.

1. The court below found the defendant not guilty of the facts charged in this case even though the defendant forged the documents under B's name and exercised them. The court below erred by misunderstanding of facts or misunderstanding of legal principles.

2. We examine ex officio the grounds for appeal by the prosecutor prior to the judgment.

Of the facts charged in this case, the prosecutor conducted the 17th 17th 17 of the judgment of the court below among the facts charged in this case, "One Chapter" as "one part of the defendant's civil petition application form, such as the issuance of national tax certification," and "a civil petition form, such as the issuance of national tax certification," as "the part of the defendant's civil petition form, such as the issuance of national tax certification," and the 18th 18 am changed to "the part of the defendant's civil petition form, such as the issuance of national tax certification," and the judgment of the court below of this case cannot be maintained as it is (the prosecutor's mistake or misunderstanding of the legal principles, is prior to the amendment of the indictment, and all of the changed facts charged are found guilty, and the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act and it is again decided as follows.

Criminal facts

On February 10, 2017, the Defendant entered “B” in the taxpayer name column, “C” in the resident registration number column, and “D” in the business registration number column, for the purpose of exercising the tax at the same tax office located in Busan-ro No. 269, Seocheon-gu, Busan-ro, 269. On February 10, 2017, the Defendant signed the “B” on February 10, 2017, signed the “B” under the name of “B” and signed the “B” on February 10, 2017. The part of the “application for civil petition, such as the issuance of national tax certification,” in the name of “B, such as the same date, time, and at the same place, may be forged, and the same public official may be aware