The Court of Second Instance (TSI) has confirmed a nine-month jail term for an education center operator who forged attendance sheets to defraud the government’s Continuing Education Development Program. According to the case details, the education center had obtained government approval to offer internet marketing and WeChat marketing courses under the Continuing Education Development Program. In other cases, students were asked to sign blank attendance sheets during make-up classes, with the defendant later adding dates and signing them to validate the false records. The attendance sheets bore the responsible person’s signature and the institution’s stamp at the bottom, indicating the need for final verification by the person in charge. Yet he signed attendance sheets confirming attendance for absent students, demonstrating clear knowledge of the falsification and establishing intent.