Defendant shall be punished by a fine of KRW 5,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant, who was in office as the representative director of “C” in Yongcheon-si, was a person who changed the amount entered, amount withdrawn, and balance of each account issued by the Bank, and submitted it to the tax office, which led to the Defendant’s mind that the assets of the said company are larger than the actual assets.

1. From the beginning of September 2016, the Defendant altered private documents at the office of the said corporation C, with a view to exercising the following: (a) on June 27, 2016, “60,000” and “60,000” and “1,30,000” and “1,90,000” and “1,90,000” and “1,90,000” and “1,90,000,000” and “1,90,000,000” and “1,90,000,000,000” issued from each of the respective “after August 31, 2016.

As a result, the Defendant modified one copy of “Detailed Statement of Transactions by Account” in the name of the IBK Bank in Youngcheon Branch of the IBK Bank.

2. Around September 2016, the Defendant: (a) exercised a copy of the “Detailed Statement of Transactions by Account” as described in paragraph 1 at the E-Tax Accounting Office located in Yongcheon-si, Yongcheon-si; and (b) as if the said office was duly formed, the Defendant exercised the title of the “Detailed Statement of Transactions by Account”.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement concerning F;

1. Application of Acts and subordinate statutes on lists of Transactions by Account;

1. Articles 231 and 234 of the Criminal Act applicable to the crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. It is so decided as per Disposition on the grounds of Articles 70(1) and 69(2) of the Criminal Act or above;