When the defendant does not pay the above fine.

The Defendant acquired 2,457,130,00 won (including value-added tax 94,382,166 won) from F Co., Ltd. (hereinafter “F”) to the representative director of D Co., Ltd. specialized in housing construction, real estate lease, and real estate sales (hereinafter “D”), from 2,457,130,00 won (including value-added tax 94,382,166 won) from H Co., Ltd. (hereinafter “F”), and sold it to G Co., Ltd. in total, and filed a down payment at KRW 7,189,39,397,000 (including value-added tax 261,438,000), the intermediate payment at the first half of 203, 2004, 1, 2004, and 204, the remainder payment at the competent tax office, and made a report on the reduction of the actual amount of sales to G Co., Ltd. by using the contract and other unlawful methods.

1. Violation of the Aggravated Punishment Act;

A. A. On March 31, 2004, the Defendant reported corporate tax in 2003 in Seocho-gu Seoul Metropolitan Government Seocho-gu in Seocho-gu in the Seocho-gu Seoul High Tax Office for the corporate tax of KRW 2,323,603,052, the Defendant filed a return of income (tax base) equivalent to KRW 373,616,00 at the tax office, which was in an unlawful manner, omitted equivalent to KRW 1,949,987,000 from the sales of the instant commercial building, and subsequently avoided corporate tax of KRW 526,496,366 of the said income amount after the lapse of the governmental investigation and determination.

B. On January 25, 2005, the Defendant reported the value-added tax for the second period of 2004 on the Seocho Seocho Tax Office, which was equivalent to KRW 1,036,316,00,00 in the tax office, which filed a return of the supply value (tax base) equivalent to KRW 560,095,00 in an unlawful manner, thereby omitting the supply value equivalent to KRW 476,221,00 due to the sale of the commercial building in this case, and around that time after the government’s investigation and determination, the Defendant’s payment period for the said tax item was 47,62.2.