(1) "Amount prescribed by Presidential Decree" in Article 4 (1) 3 of the Act means any of the following amounts: <Amended on Jan. 13, 2012; Jun. 11, 2019>
1. Fines: 10 million won;
2. Punitive collection charges: 20 million won.
(2) "Amount prescribed by Presidential Decree" in Article 4 (1) 4 of the Act means the following amounts: <Amended on Jan. 13, 2012; Jun. 11, 2019>
1. National tax: 50 million won;
2. Customs duties: 50 million won;
3. Local taxes: 30 million won.[This Article Wholly Amended on Nov. 1, 2011]