(1) Where a domestic corporation that has included expenses, etc. related to passenger vehicles for business use in deductible expenses pursuant to Article 27-2 (1) through (5) fails to submit a detailed statement of expenses, etc. related to passenger vehicles for business use referred to in paragraph (6) of the same Article (hereafter referred to as "detailed statement" in this paragraph) or submits a false detailed statement, a penalty tax calculated according to the following classification shall be paid in addition to the corporate tax for the relevant business year:
1. Where it fails to submit a detailed statement: 1/100 of the amount included in deductible expenses for expenses, etc. related to passenger vehicles for business use when the relevant domestic corporation files a report pursuant to Article 60;
2. Where it submits a false detailed statement: 1/100 of the amount stated differently from the actual facts in the relevant detailed statement out of the amount included in deductible expenses for expenses, etc. related to passenger vehicles for business use when the relevant domestic corporation files a report pursuant to Article 60.
(2) The penalty tax in paragraph (1) shall be collected although the calculated amount of tax is nil.[This Article Added on Dec. 21, 2021]