2. When the defendant does not pay the above fine.

1. Around April 26, 2010, the Defendant (former name: C) filed a preliminary return of value-added tax for the first year of 2010 by the “F” operated by the Defendant at the E Tax Accountants Office located in Ansan-si, Seoul-si, Seoul-si, and the fact was that during the pertinent period, the Defendant only supplied the “G” with the amount equivalent to KRW 1.620,000 (including value-added tax; hereinafter the same shall apply) of the price in return for the refund of the amount, as if the amount was supplied with the scrap metal equivalent to KRW 4,576,00,000 in total, the amount was falsely entered in the list of the tax invoices by customer, and submitted it to the tax office by electronic declaration.

2. Around July 26, 2010, the Defendant filed a final return on F’s first-year value-added tax for the year 2010 at the above place, and the Defendant, during the pertinent period, only supplied G with scrap metal equivalent to KRW 14,105,400 in total of the paid-in amounts, but was supplied with scrap metal equivalent to KRW 36,081,10 in total of the paid-in amounts, false entry in the list of tax invoices by customer, and submitted a tax invoice by electronic declaration.

3. Around January 25, 2011, the Defendant filed a final tax return on F’s second-year value-added tax for the year 2010 at the same place, and the Defendant did not receive any goods or services equivalent to KRW 9,280,120,850 (excluding value-added tax; hereinafter the same shall apply) from H during the pertinent period from “H” during which he/she received any goods or services equivalent to the total amount of the price. However, as if he/she received any goods or services for profit-making purposes, he/she submitted a tax invoice by means of electronic return.

Summary of Evidence

1. The first and second points in its holding;

(a) Defendant's legal statement;

(b) Each copy of the preliminary and final return of value-added tax for the first period of value-added tax 2010;

(c) A copy of a statement of transactions by account;

2. The third point in its holding;

(a) A copy of each prosecutor's office and police interrogation protocol regarding I;

B. Copy of the transcript of examination of the witness against the defendant

(c) Prosecution investigation reports (report on the binding of I written judgments for reference);

(d)the final return of value-added tax for the second period of 2010;