(1) If the representative of a corporation, or an agent, employee of, or any other person employed by a corporation or individual commits an offense applicable under penalty provisions (excluding an administrative fine under Article 277) prescribed in Chapter XI in connection with the business affairs of the corporation or individual, not only shall such offender be punished, but also the corporation or individual shall be punished by a fine under the relevant provisions: Provided, That this shall not apply where such corporation or individual has not been negligent in giving due attention and supervision concerning the relevant duties to prevent such offense.
(2) An individual referred to in paragraph (1) shall be limited to any of the following persons: <Amended on Dec. 22, 2020>
1. An operator of a licensed bonded area or a place of general bonded business;
2. A person who runs business of exports (including exports, etc. under Article 4 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export), imports or transportation;
3. A licensed customs broker;
4. A person who runs business of supply of goods and services in an open port;
5. A business entity operating the Comprehensive Customs Duties Information Network of Korea under Article 327-2 (1) and an electronic document brokerage business entity under 327-3 (3).[This Article Wholly Amended on Dec. 30, 2010]