(1) The Commissioner of the Korea Customs Service shall impose on a person who provides or discloses information for taxation to a third person or uses such information for any other purpose other than its original one, an administrative fine not exceeding 20 million won: Provided, That no administrative fine shall be imposed if the relevant person has received a criminal punishment under any other Acts, such as the Criminal Act, and the imposition of an administrative fine shall be canceled if the relevant person has received a criminal punishment after the administrative fine was imposed.
(2) The criteria for the imposition of administrative fines under the main clause of paragraph (1) shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 31, 2022]