(1) In cases that meet all the following criteria, the court may, upon the request of a prosecutor, render a decision to confine a delinquent duty payer for not more than 30 days until delinquent national taxes (including an internal tax, etc. collected by the head of each customs office. Hereafter the same shall apply in this Article) are paid:
1. A duty payer has been delinquent in the payment of customs duties three times or more for more than one year, and the sum of the amount in arrears is 200 million won or more;
2. The duty payer has been delinquent for duty payment, without good cause, although he or she is capable of paying delinquent customs duties;
3. It is considered necessary to confine the delinquent duty payer in accordance with a resolution adopted by the Customs Duties Information Disclosure Deliberative Committee under Article 116-2 (2).
(2) In cases that meet all the criteria described in the subparagraph of paragraph (1), the Commissioner of the Korea Customs Service may apply for the confinement of the delinquent duty payer to a public prosecutor of the district prosecutors’ office or the prosecutors’ branch office having jurisdiction over a delinquent duty payer’s domicile or abode.
(3) The Commissioner of the Korea Customs Service shall give to a delinquent duty payer an opportunity to submit supporting documents or express his or her opinions orally, as prescribed by Presidential Decree, before filing an application for the confinement of the delinquent duty payer under paragraph (2).
(4) An immediate appeal may be filed against a ruling under paragraph (1).
(5) No delinquent duty payer who is placed in detention pursuant to paragraph (1) shall be detained again on the same ground.
(6) When a delinquent duty payer who has been tried for confinement under paragraph (1) pays delinquent customs duties while being confined, the execution of the confinement shall be terminated.
(7) The customs officer who executes confinement under paragraph (1) shall explain matters concerning the decision of confinement, including the reason for confinement, the period of confinement, and the termination of execution of confinement under paragraph (6), to the delinquent duty payer and shall cooperate in other procedures necessary for the execution of confinement.
(8) The procedure for the trial for confinement under paragraph (1), the execution of such confinement, and other necessary matters shall be prescribed by Regulations of the Supreme Court.[This Article Newly Inserted on Dec. 31, 2019]