(1) Deleted. <Aug. 13, 2013>
(2) Each of the following persons shall be punished by a fine not exceeding the prime cost of goods or 20 million won, whichever is higher: <Amended on Jan. 1, 2013; Aug. 13, 2013; Jan. 1, 2014; Dec. 31, 2018; Dec. 31, 2022>
1. A person who performs the general bonded functions without filing a report on the establishment and operation of a place of general bonded business under Article 198 (1);
2. A person who performs the general bonded functions, in violation of a measure taken by the head of a customs office to discontinue such functions under Article 204 (2) or of a shutdown order issued by the head of a customs office under paragraph (3) of the same Article;
3. A person who fails to ship all or some of his or her goods into a bonded area, in violation of an order issued to ship such goods into a bonded area under Article 238;
4. A person who fails to declare matters under Article 241 (1) or files a false declaration when he or she files a declaration under Article 241 (1) and (2) or 244 (1) (excluding a person falling under subparagraph 2 of Article 275-3);4-2. A person who files a false application for or false declaration of the matters referred to in Article 241 (1) when he or she files an application for a revision or an amended declaration under Article 38-2 (1) or (2) or 38-3 (1);
5. A person who violates Article 248 (3).
(3) Each of the following persons shall be punished by a fine not exceeding 20 million won: Provided, That he or she shall be punished by a fine not exceeding three million won, where he or she commits any offense prescribed in subparagraph 2, 3 or 4 by negligence: <Amended on Jul. 25, 2011; Dec. 31, 2011; Jan. 1, 2013; Dec. 23, 2014; Dec. 19, 2017; Dec. 22, 2020; Dec. 21, 2021>
1. A person who prepares and submits a cargo manifest by improper means;
2. A person who violates Article 12 (excluding cases falling under Article 277 (6) 2), 98 (2), 109 (1) (excluding cases falling under Article 277 (5) 3), 134 (1) (including cases applicable mutatis mutandis under Article 146 (1)), 136 (2), 148 (1), 149, 222 (1) (including cases applicable mutatis mutandis in Article 146 (1)) or the former part of Article 225 (1);
3. A person who violates Articles 83 (2), 88 (2), 97 (2) and 102 (1): Provided, That a person falling under Article 277 (5) 3 shall be excluded herefrom;3-2. A person who operates a licensed bonded area without obtaining a license for establishment and operation of a licensed bonded area pursuant to Article 174 (1);
4. A person who fails to discharge duties requested by the head of a customs office under Article 227;
5. A person who falsely prepares and submits the result of the self-review referred to in the latter part of Article 38 (3);
6. A person who falls under Article 178 (2) 1 or 5 or 224 (1) 1.
(4) Each of the following persons shall be punished by a fine not exceeding 10 million won: Provided, That where he or she falls under subparagraphs 2 through 4 by negligence, he or she shall be punished by a fine not exceeding two million won: <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 31, 2018; Dec. 21, 2021>
1. A person who makes a false statement in response to questions by a customs officer, or refuses or interferes with the performance of such customs officer's duties;
2. A person who falsely files a port entry report under Article 135 (1) (including cases applicable mutatis mutandis in Article 146 (1)) or a person who falsely obtains departure permission under Article 136 (1) (including cases applicable mutatis mutandis in Article 146 (1));
3. A person who violates Article 135 (1) (including cases applicable mutatis mutandis in Article 146 (1) but excluding persons falling under Article 277 (5) 4), 136 (1) (including cases applicable mutatis mutandis in Article 146 (1)), the latter part, with the exception of its subparagraphs, of Article 137-2 (1) (excluding persons falling under Article 277 (5) 4), 140 (1), (4) and (6) (including cases applicable mutatis mutandis in Article 146 (1)), Article 142 (1) (including cases applicable mutatis mutandis in Article 146 (1)), Article 144 (including cases applicable mutatis mutandis in Article 146 (1)), 144 (including cases applicable mutatis mutandis in Article 146 (1)), 150, 151, 213 (2), or 223-2;
4. A person who violates any measure taken by the Commissioner of the Korea Customs Service or the head of a customs office under Article 200 (3), 203 (1), or 262, or refuses, obstructs or evades an inspection thereunder;
5. A person who has a declaration completion certificate provided for in the proviso of Article 248 (1) issued by any improper means;
6. A person who fails to present or report documents, or to follow orders for necessary measures or files false reports, in violation of Article 263;
7. A person who refuses or interferes with measures taken by the head of a customs office or a customs officer in accordance with Article 265;
8. A person who refuses any request made by a customs officer for presenting books or providing data in accordance with Article 266 (1).
(5) A person who has violates Article 165 (3) shall be punished by a fine not exceeding five million won. <Newly Inserted on Jan. 1, 2013; Dec. 31, 2019>[This Article Wholly Amended on Dec. 30, 2010]