When the defendant does not pay the above fine.

The Defendant: (a) was a person who registered the business by lending the name of wife C, each type D, E, or ChokF; (b) G and H were registered as a business entity; (c) G and H; (d) J was a business entity, and K was willing to issue tax invoices in a fraudulent way without supplying goods or services to the business entities who received the tax invoices; and (d) received 10% of the value-added tax amount from the business entities who received the tax invoices to receive the benefits, without providing the goods or services.

1. C-related crimes;

A. On July 11, 2008, the Defendant issued a tax invoice as if he supplied goods or services equivalent to KRW 3,500,000 for supply price, although the fact in G office located at No. 102, 304, 102, and 304, the G office of Busan Metropolitan City, was not a fact that goods or services were supplied to the G office.

In addition, from the above date to March 31, 2011, the Defendant issued a false tax invoice, respectively, as if the Defendant supplied goods or services equivalent to KRW 501,859,872 in total, 128 times in the same manner as indicated in the attached list of crimes (1).

B. A false total tax invoice submitted by the Defendant on January 25, 2009, the Defendant submitted the same list of tax invoices in the year 1, 2008, located in Busan Metropolitan Government 1463-4, 1463-4, and the Defendant entered false information as if he supplied goods or services equivalent to KRW 25,490,000 in the supply price, although there was no fact that he supplied goods or services to (ju) Korea Mara Services, and submitted a false list of tax invoices in the same manner as indicated in No. 1,450,000 in the crime list (2) as if he supplied goods or services equivalent to KRW 84,450,00 in total to four companies as shown in the crime list (2) No. 1, 209.2) around July 25, 2009, the Defendant submitted the same list of tax invoices to M.