(1) When a taxpayer submits a revised tax base return prescribed by Article 45, with regard to the national taxes, for which an amount of taxes equivalent to the amount of tax base return is to be paid voluntarily under tax-related statutes, if the amount of taxes already paid is less than that equivalent to the amount of the revised return of the tax base, he or she shall pay the shortage and an additional tax prescribed by this Act or other tax-related statutes. <Amended on Dec. 23, 2014>
(2) Deleted. <Dec. 23, 2014>
(3) Any person who has filed a tax base return within the statutory due date of return, fails to pay the whole or part of the amount of taxes equivalent to the amount of tax base return, may pay the relevant amount of taxes and the additional tax determined by this Act or other tax-related statutes, prior to the notification from the head of a tax office.[This Article Wholly Amended on Jan. 1, 2010]