If we want to change the protocol we have to make a new blockchain.

Pros:
  * In this case, we are able to change the Ethereum VM and add refund use case.
  * We are able to add Oracle Contract
  * We are able to ring signature algorithm for anonymous transactions
  * We are able to replace the blockchain with DAG in future
  * Legally Ok
Cons:
  * Need to build a miner network


It is possible in some case to implement the functionality in the current Ethereum.

Pros:
  * Faster to do the refundable ETH
Cons:
  * No Oracle
  * No Refund Smart-Contract Logic
  * Need to prove that it is not security token
  * No DAG. Have to follow Ethereum development way

So, we consider the new blockchain for now but we want to keep this question of open for our community