The defendant's appeal is dismissed.

1. Summary of the grounds for appeal (misunderstanding of legal principles or factual errors);

A. The identification number certificate is only a certificate of registration of a unique number of an organization which is not a legal entity, but is not a document certifying that the representative with the identification number is a legitimate representative, and the identification number is not a private document on the rights and obligations.

In addition, an act of preparing a proper number correction report is not an act of representation as a report on facts.

B. The Defendant merely reported the change in the position of the representative as the director of the Cridge Secretariat, and there was no deception by preparing a unique number correction report as the representative, such as attaching the power of attorney of Cridges or D to a report on the correction of a unique number and submitting it to the public

C. At the time when the Defendant prepares a report on correction of identification number certificates, D was suspended from duties for 1 year 2017, and was not in the status of the representative, and the Defendant was aware that the representative of the temporary circuit C church on January 14, 2017 was changed to E.

In accordance with the report of correction of identification number, the representative did not receive the corrected identification number, and the meeting, other than the president, has the right to manage the property of the party, which did not cause interference with the business as the representative of the Cridge of D.

2. Determination

A. We examine the instant claim on the ground that the private document pertaining to rights and obligations is not a private document.

The identification number given to an organization which is not a corporation pursuant to the Enforcement Decree of the Value-Added Tax Act is to promote the efficient processing of taxation data, and the identification number certificate is only a certificate of identification number of an organization which is not a corporation and is not a document certifying that the representative is a legitimate

However, a report on correction of a unique number of an organization which is not a corporation shall be filed with the head of the tax office for the correction (registration of change of representative) of its representative.