(1) Where a person liable to pay duties or a person who occupies property of a person liable to pay duties conceals or omits the property, or enters into a false contract, for the purpose of evading or intending to evade the execution of dispositions on default of taxes, the person shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding 30 million won. <Amended on Dec. 22, 2020>
(2) Where a person who retains seized goods in custody under Article 303 (2) or a person who retains attached goods under the custody pursuant to Article 48 of the National Tax Collection Act conceals, omits, destroys or consumes the goods in custody, the person shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding 30 million won. <Amended on Dec. 22, 2020>
(3) A person who knowingly abets or aids acts referred to in paragraph (1) or (2), or who approves a false contract shall be punished by imprisonment with labor for not more than two years, or by a fine not exceeding 20 million won.[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 22, 2020]