When the defendant does not pay the above fine.

【Criminal Records of Crimes】 On February 12, 2015, the Defendant was sentenced to a suspended sentence of six months of imprisonment with prison labor for the crime of forging securities at the Seoul Southern District Court on February 24, 2015 and the said judgment became final and conclusive on February 24, 2015.

【The Defendant, as a substantial representative of C, was issued or issued a tax invoice of KRW 3,232,690,90 in total without supplying or receiving goods or services for profit-making purposes as follows.

On April 24, 2014, the Defendant issued 14 copies of tax invoice amounting to KRW 2,64,600,000 from March 14, 2014 to December 12, 2014, without supplying goods or services, as shown in the attached Table 1 re-supply of goods or services, from around 14, 2014 to around 2,64,600,000 won, as if the Defendant supplied materials to Company E without supplying materials to Company E.

On June 10, 2014, the Defendant received one copy of the tax invoice of KRW 250,000,000 from the supply price as if he received construction materials from F without being supplied with construction materials. From that time until December 22, 2014, the Defendant issued four copies of the tax invoice of KRW 58,090,90 for three times without being supplied with goods or services as shown in attached Table 2 of the daily list of crimes by December 22, 2014.

Summary of Evidence

1. The defendant's oral statement on the first trial date;

1. Partial statement concerning the suspect interrogation protocol of the defendant by the prosecution;

1. A protocol concerning the examination of the police officers against the accused (two times);

1. Each police statement made to G, H, I, and J;

1. Certificates of deposit transactions, certificates of the current status of issuance of guarantee insurance, contracts for the development and supply of each K Articles, inquiries about past transaction details, reports on tax evasion, and judgments (Seoul Southern District Court 2016 High Court 145);

1. To investigate suspects of accusations and material facts;