2. Where the defendant does not pay the above fine; 50.

1. The Defendant was the representative of the “C”, who is a non-refinite and non-refinite wholesale and retail company.

On January 31, 2009, the Defendant issued a false tax invoice as if he supplied scrap metal equivalent to KRW 130,395,400, even though he did not supply scrap metal to the interest company, the Defendant issued a false tax invoice to the interest company.

B. Around February 28, 2009, the Defendant issued a false tax invoice as if he supplied scrap metal equivalent to KRW 169,716,200, even though there was no fact that scrap metal was supplied to the said interest company.

C. Around March 31, 2009, the Defendant issued a false tax invoice as if he supplied scrap metal equivalent to KRW 129,812,100, even though there was no fact that scrap metal was supplied to the said interest company.

2. The Defendant of the false tax invoice related to E was the actual operator of the “E” (the trade name of the de facto C is changed, and the business registration is made by lending the name of each type F) that is the wholesale company of scrap iron. A.

Around April 30, 2009, the Defendant issued a false tax invoice as if he supplied scrap metal equivalent to KRW 87,716,100, even though he did not supply scrap metal to the Heungjin Co., Ltd.

B. Around July 31, 2009, the Defendant issued a false tax invoice as if he supplied scrap metal equivalent to KRW 102,869,400, even though there was no fact that scrap metal was supplied to the said interest company.

C. Around August 31, 2009, the Defendant issued a false tax invoice as if he supplied scrap metal equivalent to KRW 100,478,850, even though the Defendant did not supply scrap metal to the said interest company.

Around September 30, 2009, the Defendant did not supply scrap metal to the interesting company at the above location.