(1) The head of an agency subject to submission of the taxation data shall frequently examine whether public officials, executives and employees under his or her control are faithfully fulfilling the obligation to submit the taxation data under this Act.
(2) Where any agency subject to submission of taxation data or a public official, executive or employee belonging thereto fails to fulfill the obligation to submit the taxation data under this Act, the Commissioner of the Korea Customs Service shall notify such fact to the head of the agency that supervises, audits or inspects the relevant agency.[This Article Newly Inserted on Aug. 13, 2013]