(1) The Commissioner of the Korea Customs Service may disclose the personal information, the amount in arrears, etc. of a duty payer who defaults in the payment of customs duties, internal tax, etc. (hereafter referred to as "customs duties, etc. in arrears" in this paragraph) in an amount exceeding 200 million won, as of the date on which one year has elapsed from the date of default, notwithstanding Article 116: Provided, That this shall not apply where grounds prescribed by Presidential Decree exist, such as where the petition of appeal, including raising an objection and applying for examination, is being filed against the customs duties, etc. in arrears and where at least a certain amount of customs duties, etc. in arrears has been paid. <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 15, 2015; Dec. 19, 2017>
(2) There shall be established the Customs Duties Information Disclosure Deliberative Committee (hereafter referred to as the "Deliberative Committee" in this Article) in the Korea Customs Service to deliberate or re-deliberate on the personal information, the amount in arrears, etc. of defaulters pursuant to paragraphs (1) and (4) and resolve on whether the defaulter needs to be detained under Article 116-4 (1) 3. <Amended on Dec. 31, 2019>
(3) The Commissioner of the Korea Customs Service shall notify the person whose case has undergone deliberation by the Deliberative Committee of the result that he or she is subject to the disclosure of the list of defaulters, and provide him or her with an opportunity to explain himself or herself.
(4) The Commissioner of the Korea Customs Service shall require the Deliberative Committee to re-deliberate on whether the list of defaulters is disclosed in consideration of whether the amount in arrears has been paid, etc. after a lapse of six months since the date of the notification pursuant to paragraph (3).
(5) The lists referred to in paragraph (1) shall be disclosed by publishing them in the Official Gazette, or posting such information via the information communication network designated by the Commissioner of the Korea Customs Service, or on the bulletin board of the relevant customs office.
(6) Matters necessary for the disclosure of lists of defaulters, and the composition, operation, etc. of the Deliberative Committee under paragraphs (1) through (5) shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]