When the defendant does not pay the above fine.

The Defendant is a representative in the name of establishing “E” within the Gangseo-gu Busan Metropolitan City “D”, and F is a person who actually operates D.

The Defendant, while working as D’s employee, continued to increase the sales revenue of D, but failed to receive purchase deduction due to the lack of data for purchase, established E in collusion with F in the name of the Defendant in collusion with F, and attempted to submit a false list of sales and purchase tax invoices as if the purchase, sales and purchase were E, and sales were E.

1. No person to be submitted by buyer by buyer shall supply goods or services for profit, and submit to the Government the list of the total tax invoice by buyer under the Value-Added Tax Act by false entry;

Nevertheless, on October 23, 2009, the Defendant conspired with F and submitted to the public official in charge of the said tax office a false entry of the total supply price of KRW 5,022,389,69,695 in total seven times in total, as shown in the list of crimes in the attached Table (1) from October 23, 2009, when the Defendant filed a preliminary return of value-added tax return for the second half of 2009, E-209, although there was no fact that the scrap metal, etc. was supplied to two enterprises, such as G, etc., in the absence of supply of scrap metal, etc., to G, etc., and submitted to the public official in charge of the said tax office by stating the false entry of the total supply price of KRW 5,429,00 in total in the list of crimes (1).

2. No person who submits a list of total tax invoices by customer shall submit to the Government the list of total tax invoices by customer under the Value-Added Tax Act after entering the false list of total tax invoices by customer.

Nevertheless, in collusion with F on January 25, 2010, the Defendant filed the final return of value-added tax for the second year of 2009 by E in collusion with F, and the fact is scraped from 12 companies, such as H, etc.