A person that forges the price of goods for the purpose of acquiring, or making a third party acquire, any property or proprietary interests, in filing any of the following applications or declarations shall be punished by imprisonment for not more than two years or by a fine not exceeding the amount which is the higher between the cost of the goods and 50 million won:
1. An application for a revision under Article 38-2 (1) or (2);
2. An amended declaration under Article 38-3 (1);
3. A declaration under Article 241 (1) or (2);
4. Reporting under Article 244 (1).[This Article Wholly Amended on Jan. 1, 2014]