1. The defendant shall be punished by imprisonment for six months;

2.Provided, That the execution of the above sentence shall be suspended for one year from the date this judgment becomes final and conclusive;

Punishment of the crime

1. Forgery of private documents;

A. On March 2010, the Defendant had the mind to arbitrarily change 3,000 shares in the name of F of the E-motor vehicle driving school, E-motor vehicle driving school in the Defendant’s father G, and H’s name.

On March 31, 2010, the Defendant, at the above private teaching institute office located in Kimhae-si I, made the JJ, the Defendant, who is aware of the fact, enter “(1,500) ECE in the mutual column in the paper of the certificate of stock transfer,” “F” in the transferor column, “G” in the transferor column, and “G” in the transferee column. In addition, in the paper of the certificate of stock transfer, the Defendant, at the office of the above private teaching institute located in Kimhae-si on March 31, 2010, stated “F” and “H” in the transferor column in the form of the certificate of stock transfer, “F” in the transfer number column, “F” and “H” on his own name.

Accordingly, for the purpose of uttering, the defendant has forged the F's share transfer certificate in F's name, which is a private document on rights and obligations.

B. The Defendant filed a tax base return of securities transaction tax with L, who is an employee of the K Tax Accounting Office, telephone, and caused L, who is an employee of the K Tax Accounting Office, to prepare a tax base return of securities transaction tax on Chapter 2 of the forged certificates of stock transfer as provided in paragraph (a) by entering the “F” in the reporter’s column.

Accordingly, the defendant, for the purpose of exercising rights and obligations, forged the tax base return of F's securities transaction tax in the name of F, a private document.

2. On March 31, 2010, the Defendant: (a) filed a tax base return on the securities transaction tax by making L L L L and exercising each of the following events: (b) a public official in charge who is unable to know his/her name when he/she filed a tax base return on the securities transaction tax; (c) a forged certificate of stock transfer; and (d) a tax base return on the securities transaction tax was filed as if it were duly constituted.

Summary of Evidence

1. The defendant;