2. Where the defendant fails to pay the above fine;

The Defendant is a representative director of F Co., Ltd. established for the purpose of manufacturing and selling semiconductor equipment (hereinafter referred to as “F”) and G Co., Ltd. (hereinafter referred to as “G”) established for the purpose of developing a static power plant for semiconductor CDs.

When the Defendant receives a loan from an industrial bank or calculates the unit price of supply with a demand company, the Defendant was willing to report to the competent tax office by pretending that F purchased, sold, or purchased equipment from H, G, E (hereinafter “E”) or by other means or making excessive entries therein with the aim of securing price competitiveness.

1. On January 25, 2008, the Defendant reported a value-added tax for the second half-year period of 2007 of F in Suwon Tax Office. The Defendant: (a) submitted a false list of total tax invoices by seller as if he supplied goods or services equivalent to the value-added tax amounting to KRW 252,00,000; (b) from that time, he submitted a false list of total tax invoices by seller as if he had supplied goods or services equivalent to the value-added tax amounting to KRW 27,164,712,00 from the time of filing a return of value-added tax for the second half-year period of January 25, 201, the Defendant submitted a false list of total value-added tax invoices by seller from the time of supply to E, H, and G; and (c) submitted a false list of total value-added tax invoices by seller from the time of supply of goods or services to the time of supply of goods or services equivalent to KRW 207,200-16,207,701 supply value-6.