A new approach which combines implicit surface scheme and recursive subdivision method is suggested in order to fill the holes with complex shapes in the polygon model. In the method, a base surface is constructed by creating smooth implicit surface from the points selected in the neighborhood of holes. In order to assure C$^1$ continuity between the newly generated surface and the original polygon model, offset points of same number as the selected points are used as the augmented constraint conditions in the calculation of implicit surface. In this paper the well-known recursive subdivision method is used in order to generate the triangular net with good quality using the hole boundary curve and generated base implicit surface. An efficient anisotropic smoothing algorithm is introduced to eliminate the unwanted noise data and improve the quality of polygon model. The effectiveness and validity of the proposed method are demonstrated by performing numerical experiments for the various types of holes and polygon model.